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Adaptation of Biscay model in Indonesian tax reform: SDGs-based fiscal incentive innovation to realize sustainable economic transformation towards golden Indonesia 2045 Nurcahyo, Muhammad Adnan; Wardani, Dewinta Iga
EcoProfit: Sustainable and Environment Business Vol. 3 No. 2: January (2026)
Publisher : Institute for Advanced Science Social, and Sustainable Future

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61511/ecoprofit.v3i2.2026.2362

Abstract

Background:  The vision of a Golden Indonesia 2045 is a great goal of Indonesia in celebrating its 100 years of independence, but a number of challenges such as demographic bonus, climate change, and economic problems can be obstacles to its achievement.  Facing these challenges, the government can implement Sustainable Development Goals (SDGs), in which case, the Biscay Model is one of the evolutions in the field of taxation that can help the development of SDGs implementation in Indonesia. Spain's macroeconomic indicators show positive prospects, characterized by GNI per capita growth increasing from 1.2% in 2019 to 2.7% in 2023, as well as FDI net inflows rising from USD 10.47 billion in 2019 to 19.92 billion in 2024.  Methods: This research uses a qualitative method with a literature study approach to examine the opportunity to apply the Biscay Model in the Indonesian tax system as an instrument that supports the achievement of sustainable development goals. Findings: The results show that the Biscay Model has the potential to be applied in Indonesia because it can open up space for the private sector to play an active role in financing development, strengthen government and business collaboration, and accelerate the achievement of the Golden Indonesia Vision 2045. Conclusion: Thus, this model not only presents an innovative alternative fiscal strategy, but also an important opportunity to promote economic, social and environmental sustainability. Novelty/Originality of this article: The novelty of this research lies in assessing the direct connection between the SDGs-based taxation model and Indonesia's long-term development vision, thus offering a new perspective on the role of taxation in supporting sustainable transformation.
Integrating social protection and digital platforms for workforce reintegration of disabled workers: A hexahelix approach Nurcahyo, Muhammad Adnan; Wardani, Dewinta Iga; Purba, Christian Farold
Economic Military and Geographically Business Review Vol. 3 No. 2: (January) 2026
Publisher : Institute for Advanced Science Social, and Sustainable Future

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61511/emagrap.v3i2.2026.2681

Abstract

Background: Workers with permanent total disability face high risks of job loss, long-term income insecurity, and social exclusion, while existing social protection in Indonesia remains largely short-term and compensatory. This study examines regulatory and institutional gaps in disability protection, the limitations of Employment Injury and Unemployment Insurance, and explores optimizing the SiapKerja digital platform through cross-sector collaboration to enhance inclusive workforce reintegration. Methods: This research employs a qualitative literature review by synthesizing national regulations, official institutional documents, and relevant academic literature on social protection, disability-inclusive employment, and digital labor market platforms. Data were analyzed using thematic analysis to identify recurring patterns in policy design, implementation constraints, and reintegration mechanisms. Findings: The analysis reveals three main challenges: exclusion of workers with permanent total disability from unemployment insurance benefits limits income continuity and access to labor market services; employment injury insurance benefits are predominantly lump-sum and insufficient for long-term economic resilience; and utilization of Return-to-Work programs remains minimal due to weak referral systems, limited adaptive training capacity, and low employer participation. Additionally, SiapKerja has not yet been designed as disability-friendly and lacks integration with JKK and Return-to-Work data, reducing its effectiveness as a career reintegration tool. From a public value perspective, fragmented governance and non-inclusive digital design constrain equitable access to skills development and decent work for injured workers with disabilities. Conclusion: An integrated, career-based return-to-work ecosystem is required to shift social protection from passive compensation toward active reintegration. Novelty/Originality of this article: This study proposes a hexahelix collaboration model that integrates social protection data, disability adaptive vocational training, inclusive employers, and an upgraded SiapKerja platform featuring a dedicated disability mode, automatic enrollment, and capability-based job matching supported by progressive employer incentives.