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INDONESIA
INTERNATIONAL JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (INJOSS)
Published by CV. Adiba Aisha Amira
ISSN : -     EISSN : 29626781     DOI : -
Core Subject : Religion, Humanities, Social,
Religion Humanities Social Sciences
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
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 233 Documents
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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.
THE ECONOMIC GROWTH OF COUNTRIES IN THE SOUTH EAST ASIA REGION IN THE COVID-19 PANDEMIC ERAA Comparative Descriptive Analysis of Economic Performance, Policy Responses, and Recovery Desi Yuniarti
International Journal Of Humanities, Social Sciences And Business (INJOSS) Vol. 1 No. 1 (2022): INTERNATIONAL JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (INJOSS)
Publisher : ADISAM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The COVID-19 pandemic generated an unprecedented economic shock across Southeast Asia through public-health restrictions, disruptions to production and logistics, declining international travel, weaker household demand, financial uncertainty, and interruptions to global and regional value chains. This article examines the economic growth performance of Southeast Asian countries during the pandemic era, with particular attention to the contraction in 2020 and the initial recovery in 2021–2022. The study uses a comparative descriptive approach based exclusively on secondary sources published between 2020 and 2022, including peer-reviewed journal articles and contemporaneous reports from international and regional institutions. The analysis indicates substantial heterogeneity across countries. The Philippines, Thailand, Malaysia, Singapore, and Indonesia experienced sharp contractions in 2020, while Vietnam maintained positive growth. The ASEAN-10 average contracted by approximately 3.2 percent in 2020 before recovering to about 3.0 percent in 2021 and an estimated 5.2 percent in 2022. The results suggest that differences in economic performance were associated with the intensity and duration of containment measures, tourism and service-sector exposure, domestic-market size, international production networks, fiscal and monetary policy capacity, and the speed of vaccination and reopening. The evidence also indicates that the pandemic temporarily weakened the convergence process among ASEAN economies because less developed members were often more vulnerable to the shock. The article concludes that economic resilience in Southeast Asia requires coordinated health and economic policy, stronger social protection, digital transformation, diversified production networks, and deeper regional cooperation.

Page 24 of 24 | Total Record : 233

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