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All Journal Jurnal Multidisiplin West Science LITERA: Jurnal Ilmiah Multidisiplin ALADALAH: Jurnal Politik, Sosial, Hukum dan Humaniora
Fairuz Arkan Fatihah
Universitas Pembangunan Nasional "Veteran" Jakarta
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Hambatan Implementasi Coretax dalam Reformasi Birokrasi Perpajakan Indonesia Khairunisa Putri; Salma Zulfa Nur Habibah; Aulia Putri Maharani; David Jonathan Kristian Simanjuntak; Fairuz Arkan Fatihah; Aqil Teguh Fathani; Jerry Indrawan
ALADALAH: Jurnal Politik, Sosial, Hukum dan Humaniora Vol. 4 No. 2 (2026): ALADALAH: Jurnal Politik, Sosial, Hukum dan Humaniora
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/aladalah.v4i2.1924

Abstract

Indonesia's tax bureaucracy reform has entered a critical phase with the launch of the Core Tax Administration System (Coretax) by the Directorate General of Taxes (DGT) on December 31, 2024, formally implemented in January 2025. Designed to integrate all taxation processes into a single digital platform, Coretax represents the most ambitious digital transformation in Indonesian tax administration history. However, its early implementation revealed significant technical and institutional obstacles that undermined its intended efficiency gains. This study aims to analyze the barriers to Coretax implementation within the framework of Indonesia's tax bureaucracy reform. Using a qualitative case study method with semi-structured interviews and documentation techniques, data were collected from DGT officials and analyzed through George C. Edwards III's policy implementation theory, encompassing four variables: communication, resources, disposition, and bureaucratic structure. The findings reveal that implementation barriers are multidimensional: communication gaps stem from uneven digital literacy among users; resource readiness claims do not fully reflect real field capacities; institutional framing obscures variation in staff adaptation; and bureaucratic fragmentation impedes coordinated responses across units. These four variables operate simultaneously and reinforce one another, producing systemic institutional dysfunction that hinders optimal Coretax implementation
Implikasi Putusan MK No. 90/PUU-XXI/2023 terhadap Fungsi Rekrutmen Politik Demokratis di Indonesia: The Implications of Constitutional Court Decision No. 90/PUU-XXI/2023 on the Function of Democratic Political Recruitment in Indonesia Alvito Adiansyah; Aulia Putri Maharani; Fairuz Arkan Fatihah; Lia Wulandari
LITERA: Jurnal Ilmiah Mutidisiplin Vol. 3 No. 1 (2026): LITERA: Jurnal Ilmiah Multidisiplin
Publisher : Litera Academica Publishing

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Abstract

This study analyzes the implications of Constitutional Court Decision No. 90/PUU-XXI/2023 on the function of elections in democratic political recruitment in Indonesia. The decision revised the age requirement for presidential and vice-presidential candidates, permitting individuals under 40 to run if they previously held an elected office, sparking controversy over alleged conflicts of interest and ethical violations. This research employs a qualitative case study approach, with data obtained through documentary study of the Constitutional Court's decision, the Constitutional Court Honorary Council's ruling, and relevant academic literature, analyzed using content analysis through Schumpeter's concept of electoral democracy and Dahl's theory of polyarchy. The findings reveal three conclusions: first, the change in candidacy requirements amid an ongoing electoral cycle violated the principles of equality and competitive stability; second, the proven ethical violation by the Chief Justice showed that the recruitment process lacked institutional independence; and third, the decision risks becoming a medium-term legal precedent that strengthens oligarchy and political dynasties, threatening future political recruitment. Overall, these findings indicate that the function of elections as a democratic recruitment mechanism has been distorted at the substantive and institutional levels, underscoring the need for judicial independence, regulatory stability, and fair political competition to sustain Indonesian democracy.
Peran Yayasan Rumah Energi dalam Tata Kelola Lingkungan: Studi Keterkaitan Desa-Kota terhadap Ketahanan Pangan di Tengah Krisis Iklim Fairuz Arkan Fatihah; Maizia Hariyanti Zahra; Nadia Vega Hermawan; Aniqotul Ummah
Jurnal Multidisiplin West Science Vol 5 No 07 (2026): Jurnal Multidisiplin West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jmws.v5i07.3585

Abstract

Penelitian ini mengkaji peran Yayasan Rumah Energi (YRE) sebagai aktor non-negara dalam tata kelola lingkungan melalui keterkaitan desa dan kota dalam rangka penguatan ketahanan pangan di tengah krisis iklim. Krisis iklim yang ditandai oleh kenaikan suhu global, perubahan pola cuaca ekstrem, dan meningkatnya frekuensi bencana hidrometeorologi telah memperparah kerentanan sektor pertanian dan sistem pangan, terutama di wilayah perdesaan. Dengan menggunakan metode kualitatif dan pendekatan studi kasus, penelitian ini menganalisis bagaimana YRE menjalankan program energi terbarukan, pengelolaan limbah ternak, dan pemberdayaan masyarakat sebagai strategi adaptasi terhadap perubahan iklim. Kerangka teoretis yang digunakan adalah Urban Political Ecology (UPE) sebagai teori utama dan Collaborative Governance sebagai teori pendukung. Hasil penelitian menemukan bahwa YRE berperan sebagai katalisator dalam membangun hubungan desa dan kota yang lebih resilien melalui kolaborasi multipihak dengan lebih dari 200 mitra lintas sektor. Program biogas rumah tangga, pendampingan peternak, serta advokasi kebijakan yang dijalankan YRE terbukti mampu mendistribusikan akses energi dan meningkatkan kapasitas adaptif masyarakat desa. Penelitian ini menegaskan bahwa penguatan ketahanan pangan di era krisis iklim memerlukan pendekatan transformatif berbasis pemberdayaan masyarakat, distribusi sumber daya yang adil, serta tata kelola lingkungan yang inklusif dan kolaboratif.
Co-Authors Alvito Adiansyah Aniqotul Ummah Aqil Teguh Fathani Aulia Putri Maharani David Jonathan Kristian Simanjuntak Jerry Indrawan Khairunisa Putri Lia Wulandari Maizia Hariyanti Zahra Nadia Vega Hermawan Salma Zulfa Nur Habibah