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All Journal ISNU Nine-Star Multidisciplinary Journal (INS9MJ) Algebra : Jurnal Pendidikan Sosial dan Sains
Ikhwan Rinaldi Lubis
Universitas Islam Negeri Sumatera Utara
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Analysis of the Impact of the Increase in Value Added Tax (VAT) Rates on the Indonesian People Adinda Maretsyah Purba; Tasya Alifiya; Ikhwan Rinaldi Lubis; Rizky Ananda Pratama; Hisam Ahyani
ISNU Nine-Star Multidisciplinary Journal Vol. 2 No. 3 (2025): Vol.2 No.3 Desember 2025
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/ins9mj.v2i3.925

Abstract

The policy of increasing the Value Added Tax (VAT) rate from 10% to 11% as stipulated in the Law on Harmonization of Tax Regulations (HPP Law) has caused various responses among Indonesian people. This tariff change is seen as the government's effort to strengthen state revenues, but on the other hand raises concerns about increasing the economic burden on the community and the potential boost to the rate of inflation. This study aims to analyze the impact of the increase in VAT rates on people's economic conditions and inflation in Indonesia. The research method used is qualitative descriptive with a literature study approach, through the collection of secondary data sourced from books, scientific articles, laws and regulations, and relevant previous research results. The results of the study show that the increase in VAT rates raises pros and cons, especially among business actors and consumers, who consider this policy to have the potential to increase consumption spending. However, based on the provisions of the HPP Law, not all goods and services are subject to VAT, because there are certain criteria and exceptions to maintain people's purchasing power. In addition, the increase in VAT rates has been proven to have no significant influence on inflation in general, because inflation is more predominantly influenced by increases in the prices of strategic commodities such as fuel oil and cooking oil. Thus, the impact of VAT increases on inflation is relatively limited and contextual.
DIGITAL BRANDING STRATEGY MSMES FOR SNACKS IN TANJUNG MULIA VILLAGE Nurbaiti; Jeane Agretta Mandalika; Dian Novita Dinata; Ikhwan Rinaldi Lubis; Fitra Ardiansyah
Algebra : Jurnal Pendidikan, Sosial dan Sains Vol. 5 No. 4 (2025): Algebra : Jurnal Pendidikan Sosial dan Sains
Publisher : Yayasan Amanah Nur Aman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58432/bnnvgz58

Abstract

Digital transformation provides significant opportunities for Micro, Small, and Medium Enterprises (MSMEs) to strengthen their brand identity and expand market reach. This study analyzes the impact of digital transformation on brand identity development of unbranded MSMEs in Tanjung Mulia Village, Langkat Regency. Using a qualitative case study method through interviews, observations, documentation, and focus group discussions, the research focused on Handayani Crispy, a traditional snack business without an official brand. The findings show that digital interventions—such as creating a website, providing digital literacy training, and introducing a consistent brand identity—significantly enhanced product visibility, consumer trust, and the owner’s self-confidence. Consumers responded positively to the branded products, viewing them as more professional and suitable as gifts. However, challenges remain, including limited digital literacy, unstable internet infrastructure, and the owner’s time constraints. This study highlights the importance of integrating digital technology with branding strategies to empower MSMEs in rural areas. Recommendations include continuous digital literacy training, packaging innovation, product diversification, social media utilization, and collaboration with local stakeholders to ensure sustainable digital transformation.
Co-Authors Adinda Maretsyah Purba Dian Novita Dinata Fitra Ardiansyah Hisam Ahyani Jeane Agretta Mandalika Nurbaiti Rizky Ananda Pratama Tasya Alifiya