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Contact Name
Aslan
Contact Email
aslanalbanjary066@gmail.com
Phone
+6285245268806
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aslanalbanjary066@gmail.com
Editorial Address
Dusun Tanjung Mentawa, RT 003, RW 002, Desa Tanjung Mekar, Kab. Sambas, Provinsi Kalimantan Barat, 79411
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Kab. sambas,
Kalimantan barat
INDONESIA
INTERNATIONAL JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (INJOSS)
Published by CV. Adiba Aisha Amira
ISSN : -     EISSN : 29626781     DOI : -
INTERNATIONAL JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (INJOSS) is a scientific journal that publishes articles in the fields of humanity, social science, and business. Humanities include: Language and Linguistics, History, Literature, Performing Arts, Philosophy, Religion, Fine Arts. Social Science fields of Science include: Economics, politics, Anthropology, Sociology, Psychology, Geography, Cultural and Ethical Studies, Gender and Sexuality Studies, Area Studies, Archeology, and other related fields. Business field includes conceptual ideas in the fields of Economics, Accounting, Management, and business
Articles 232 Documents
THE IMPLEMENTATION OF A CARBON TAX WITHIN THE INDONESIAN TAX LEGAL SYSTEM: A LITERATURE REVIEW FOLLOWING THE ENACTMENT OF THE HPP ACT Gunawan Widjaja
International Journal Of Humanities, Social Sciences And Business (INJOSS) Vol. 5 No. 3 (2026): INTERNATIONAL JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (INJOSS)
Publisher : ADISAM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.21215111

Abstract

This study examines the implementation of carbon tax within the Indonesian tax law system following the Tax Regulation Harmonisation Act. Carbon tax serves as a fiscal instrument that not only functions to increase state revenue but also to control greenhouse gas emissions through the internalisation of external costs arising from carbon-emitting activities. This study employs a literature review using a normative legal approach to examine the legal framework of the carbon tax, the challenges to its implementation, and its prospects in supporting the transition towards low-carbon development. The findings indicate that the HPP Act has provided an important initial legal foundation; however, the implementation of the carbon tax still faces obstacles in the form of unclear technical standards, institutional readiness, inter-sectoral coordination, and potential economic and social impacts. On the other hand, a carbon tax holds great promise as an environmental policy instrument if supported by clear secondary legislation, a robust monitoring system, and fair compensation mechanisms. Thus, a carbon tax has the potential to become an important part of tax reform aligned with Indonesia’s sustainable development goals.
BRANDING STRATEGY EXPLORATION IN BUILDING BRAND AWARENESS IN COFFEE SHOP MSMEs IN KENDARI CITY Muh. Husriadi; Maulidia Berlianti; Iwan Patta
International Journal Of Humanities, Social Sciences And Business (INJOSS) Vol. 5 No. 3 (2026): INTERNATIONAL JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (INJOSS)
Publisher : ADISAM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.21215128

Abstract

The development of coffee MSME-based shops in Kendari City show that competition is no longer only determined by product quality, but also by the ability to build a brand. awareness through consistent branding strategies. This situation drives the need for a deeper understanding of business actors' experiences in shaping brand identity amidst changing consumer behavior and digital marketing. This study aims to explore branding strategies in building a brand. awareness of coffee SMEs shop in Kendari City. The method used was qualitative research with a phenomenological approach through in-depth interviews, observation, and documentation of informants directly involved in branding practices. Data were analyzed using the Miles and Huberman model through data reduction, data presentation, and conclusion drawing. The results of the study indicate that brand Awareness is built through a consistent brand identity, a pleasant customer experience, active marketing communications, and a responsive digital presence. These findings confirm that branding in MSME coffee A shop serves not only as a promotional tool but also as a means of building emotional connection and differentiation in the local market. Consequently, MSMEs need to strengthen branding strategies that are simple, consistent, and appropriate to the local social context to maintain business competitiveness now and in the future.