Who gets credit for reduced deforestation? Evaluating additionality in subnational jurisdictional REDD+ under national policy reforms in Indonesia

In Indonesia tax reform has undergone multiple revisions in recent years, all within a brief timeframe. Digital tax reform in Indonesia began with significant milestones in recent years to adapt to the digital economy’s challenges. The specific start date for digital tax reform in Indonesia can be traced back to the passing of the Tax Regulations Harmonization Law on 7th October 2021, which officially became Law No 7/2021 on 29th October 2021. This law marked a crucial step in Indonesia’s journey towards modernizing its tax system to address the implications of the digital economy. The provisions of this law have varying effective dates, such as for income tax purposes from the 2022 fiscal year and for VAT purposes from 1st April 2022. These changes under the Tax Regulations Harmonization Law are extensive and wide-reaching, signifying a pivotal moment in Indonesia’s digital tax reform efforts. This shows that the Indonesian government intends to radically overhaul the tax system, yet there are inconsistent approaches to deciding on the long-term course of tax policy. It is critical to investigate the concept of tax legislation in Indonesia in order to provide legal clarity on digital tax reform. Normative juridical research methodology is employed, together with a qualitative research strategy and descriptive-analytical research specifications. The findings suggest that the Indonesian government’s efforts to establish strict policies governing taxes on digital activity are inadequate and uneven. In order to apply to digital platform enterprises, the definition of permanent establishment as outlined in a number of national regulations must incorporate a substantial economic presence criterion. Legislative progress toward the establishment of a framework for digital tax collection is necessary to mitigate the possible income loss of states in this area, which could result from the rapid advancement of information technology. The OECD consensus is still in the process of drafting an international tax reform that will require adjustments from national tax reform. Therefore, it is imperative that the Indonesian government establish a thorough framework for tax regulation that can ensure robustness, economic efficiency, fairness, against motivation compatibility, administrative ease, and avoidance.

This paper aims to analyze the narratives that have emerged in the process of bureaucratic reform in Indonesia. The analysis is conducted using the Narrative Policy Framework at the mesa level. Using data from articles published in 6 credible national media about “bureaucratic reform” from 2010 to 2023. The collected data was classified according to the Narrative Policy Framework (NPF) elements in the article: Issue setting, the cause of the issue, plot, character (villain, victim, hero), and recommendations for solutions offered. There were 31 articles analyzed. The result showed that the main plot in the process of bureaucratic reform in Indonesia is based on the corrupt bureaucracy and the slow public service provided. The victims in the plot are the people who will access the services. The villains of the narrative are civil servants who do not improve the required competencies. The heroes of the narrative are several government institutions (Ministry of State Apparatus Utilization and Bureaucratic Reform, Commission of Corruption Eradication, and The Audit Board of The Republic of Indonesia) that are considered to expose the problem.

The paper reviews the research on instructional leadership and, through identifying problems emerging in Indonesian school reform, suggests some sustainable solutions. There are some discrepancies in the processes of Indonesia's school reform, and the objectives of the national education reform do not seem to have been reflected in the actual implementation. School leadership is suggested to be a decisive factor in student attainment. There is a scarcity of research on Indonesian school reform, and this paper's study of instructional leadership emphasises the need to identify and overcome problems in order to move towards optimising student achievement.

Bureaucratic reform in Indonesia has been a primary focus in efforts to enhance government efficiency and transparency. However, despite the implementation of various reform policies, data reveals that many government agencies still face challenges in implementing significant changes. This research aims to analyze the factors hindering the success of reforms, effective strategies to drive change, and the role of technology and political support in the process. The study focuses on the National Institute of Public Administration (LAN) as a case study due to its crucial role in Indonesia's bureaucratic reform. The findings indicate that paradoxical approaches, such as creating flexible roadmaps and promoting informal communication, can strengthen reform effectiveness. Additionally, consistent political support and ongoing training for employees are identified as key factors in fostering innovation and change within the bureaucracy. This study offers practical recommendations for decision-makers to improve the success of bureaucratic reform in Indonesia.

Suharto’s New Order regime generated opposition among several quarters of Indonesian society, some of whom called for its democratization. The decision to annex Timor-Leste was also opposed by many, not least by significant numbers of the East Timorese themselves. However. Timorese resistance leader Xanana Gusmão acknowledged that “The struggle for democratic reform in Indonesia and the fight in Timor-Leste have different agendas but the same enemy”, who drove both behind bars. This article discusses how halfway through the 1990s, the New Order’s penitentiaries became the breeding ground of a Timorese-Indonesian solidarity movement that both sought democratic reform in Indonesia and self-determination of East Timor. While incarcerated together, they came to formulate a single agenda against “human right violations” that stretched beyond the predominantly local concerns that had characterized their earlier demonstrations.

This article analyses the impact of economic reform on agricultural sector development. The result indicates there are at least two macroeconomic policy biases towards agriculture: underinvestment and double squeeze. Economic reform through deregulation via the marketbased approach indicates that this would largely benefit the agricultural sector. Monetary policy instruments, such as money supply and exchange rate, and the growth of economy have positive effects on the agricultural sector share in GDP This implies that shifting from import substitution to export promotion industrialization strategy would provide a conducive environment for agriculture development. Furthermore, removal of subsidies and deregulating agricultural sector price would strengthen efforts to increase production and income. Thus, the economic reform, shifting from the tightly-protected to market-based approach, would strengthen the agricultural sector. Economic Reform in Indonesia Due to external shocks, the price of crude oil declined to as low as US$9.75 in 1983 from US$31 per barrel in 1981. As a result, the Indonesian economy lost two sources of growth, that is supply of investment and domestic effective demand. In response to this sudden change Government of Indonesia (GOI) initiated a series of policy reforms (economic reforms). The important reforms or adjustments were: devaluation of the rupiah by 45 per cent to push the so-called non-oil export, a series of deregulations and debureaucratizations in the financial sector (monetary and banking system) followed by various policy adjustments and reforms in the real sectors (Nasution 1995; Tambunan 1989). From 1983 to 1993 GOI issued at least 20 policy packages in the financial sector alone (Nasution 1995). The economic reform in this article is related to changes in the government policy, institutional structure and administrative procedures designed to alter the economic activity and improve the economic performance (Roemer and Redelet 1991). Still in this economic reform, GOI also liberalized the economy through a series of deregulation packages such as lessening government interventions in price controls, quantity restrictions, trade and investment liberalization, changes from nontariff to tariff barriers, etc. The objective of these economic (policy) reforms is essentially to use the market mechanism towards building a competitive market. As Roemer and Redelet (1991) put it, the genesis of the case for economic reform, especially the liberalization agenda (as in the case of Indonesia) is probably close to the neoclassical paradigm of a competitive market. A complete reform package, derived from the Neoclassical paradigm, consists of: (1) freeing markets to determine the price (letting the market work), (2) adjusting controlled price (letting the market work), (3) shifting resources from government into private hands (privatization), (4) rationalizing the role of government (budget rationalization), and (5) reforming institutions to carry out the government's new role. This article, however, is not designed to discuss this neoclassical economic reform type but to make an assessment on how this economic policy reform has affected the agricultural sector. The first part analyses the economic structural changes. Second, it examines the performance of macro and micro policy reform on agricultural sectors. Third and finally it also analyses the weakness of macroeconomic policy reform in the agriculture sector. 1. The Role and Achievement of the Agricultural Sector During the implementation of the import substitution (1970-83) and export promotion strategy (1983-93 up to now) the role and achievement of the agricultural sector in the national economy is remarkable. It cannot be denied that since 1983, the economic deregulation policies, both in monetary and real sectors, have resulted in some positive changes. Among the major achievements are the following: 1. …

The traditional criminal which originates from Isiamic Fiqh has a great philosophical basic to be the source of the national criminal law reform in Indonesia. However, it is relevant to seeks the religious values to establish the new Criminal Law.

Contemporary educational reform in Indonesia has largely emphasized policy design and teacher implementation, yet limited attention has been given to how prospective teachers conceptualize ideal education and interpret systemic challenges. Addressing this gap, this study explores how pre-service teachers articulate their vision of ideal education and critically assess current educational conditions. Employing a qualitative case study design, data were collected from 33 fifth-semester students in an Islamic Education program through open reflective essays and analyzed using inductive thematic analysis. The findings reveal five interrelated dimensions shaping prospective teachers' conceptualization of ideal education: (1) learner-centered and meaningful pedagogy, (2) critique of assessment-oriented culture, (3) recognition of structural educational inequality, (4) awareness of professional pressures on teachers, and (5) integration of character education with 21st-century competencies. These themes demonstrate that prospective teachers' perspectives extend beyond classroom technique and reflect an emerging structural and professional consciousness. The study proposes an Ideal Education Framework that integrates pedagogical commitment, structural awareness, and systemic support as interconnected dimensions of educational transformation. This study contributes to the discourse on Indonesian educational reform by repositioning prospective teachers as reflective epistemic actors whose perspectives bridge pedagogical ideals and policy realities. The findings offer policy-relevant insights for strengthening teacher education, promoting equitable resource distribution, and balancing accountability with professional autonomy in national education reform.

This study analyses, firstly, the achievement of local governments’ reform based on their Performance Accountability System (SAKIP) as part of the national administrative reform program in Indonesia. Secondly, this paper examines factors that have been affecting reform output. The study uses a mixed method perspective by analyzing the whole population of local governments from SAKIP data (2016–2019; quantitative) and applies the qualitative method of in-depth interviews with key informants. The study finds that, although there were improvements in the performance accountability system, the improvement processes have been slow and dominated by formalism at provincial and regency/city levels. Several determining factors affected the implementation of the local government performance accountability system, that is, the regulations’ arrangements, the norms, the cognitive culture, and management problems. Thus, this study confirms the theory of institutional change that considers cultural factors, political commitment, and organizational aspects that influence the dynamic of bureaucratic reform implementation.

This study affirms that Teaching Factory (Tefa) is a systemic educational innovation bridging vocational high school learning with industry needs. By embedding authentic production processes into curricula, Tefa supports national economic priorities and global TVET reform principles. Bibliometric analysis identified four clusters: resources and evaluation, competency-based education, operational implementation, and the education–industry–quality link. Publication growth since 2018 reflects strong policy momentum from initiatives such as SMK Revitalization. However, gaps remain in longitudinal employability studies, cost-effectiveness evaluations, and Industry 4.0 integration. Tefa’s success depends on teacher development, curriculum alignment, infrastructure readiness, and industry collaboration. With strategic scaling and continuous improvement, Tefa could serve as a benchmark for vocational education reform in Indonesia and other nations.

This study aims to analyze tax awareness and compliance among Generation Z in Indonesia, as well as identify factors that influence their participation in supporting national tax reform. This study uses a qualitative approach to explore and deeply understand the factors that influence tax awareness among the younger generation, especially Generation Z, in the digital era. The results show that tax literacy, tax administration service quality, and access to technology-based information have a significant and positive influence on Generation Z's tax awareness and compliance. In conclusion, the implementation of technology-based tax education strategies and digital tax service innovations are necessary to support sustainable tax reform in Indonesia. The Directorate General of Taxes is expected to adopt policies that are responsive to the needs and digital characteristics of Generation Z, in order to increase their participation in the national tax system.

This paper describes the current state of governance and reforms of Indonesia’s higher education system. It seeks to identify the impact of and the constraints on the national higher education reform agenda with respect to institutional autonomy for public universities. Under the prevailing government regulations, 11 public universities have been converted to autonomous institutions and given financial and organizational autonomy. Financial autonomy means a change of the public funding mechanism from line-item budgeting to lump-sum funding, thereby accentuating the importance of outputs and performance, competition and market orientation. In response, the need for a spirit of innovation to increase research outputs and to achieve internationalization has become an important driver for universities. Managerial autonomy entails a loosening of state control in internal university governance. In autonomous universities, the Board of Trustees now holds most authority, representing a range of stakeholders, including the Government which appoints 35% of the members.

This study aims to analyze and compare the application of restorative justice in the criminal legal systems of Common Law and Civil Law countries, and examine its implications for criminal law reform in Indonesia. The restorative justice paradigm emerged as an alternative to the retributive justice system, which has focused on punishing the perpetrator rather than restoring the victim and the community. Using a normative-comparative juridical approach, this study examines various restorative justice practices in the United Kingdom, Canada, and New Zealand, representing Common Law, and the Netherlands, France, and Indonesia, representing Civil Law. The analysis shows that the Common Law system is more adaptive and provides broad discretion to law enforcement officials to implement restorative-based solutions, while the Civil Law system tends to be more bound by a legalistic framework and requires firm legal regulations before implementation. Nevertheless, both systems show the same direction towards a more humanistic and participatory law enforcement. In the Indonesian context, the application of restorative justice needs to be strengthened through the harmonization of laws and regulations, increasing the capacity of law enforcement officials, and establishing an integrated penal mediation institution. These findings confirm that national criminal law reform should adopt a hybrid approach that combines the flexibility of Common Law with the legal certainty of Civil Law to create a criminal justice system that is socially just and restorative.

This paper aims to examine the problems with Indonesia’s proposed criminal law reform. It is a legal normative research kind. It can be obtained by using a literature study. The implementation of this research is limited to how the development orientation to find issues of child trafficking relates to reform of the criminal law. The orientation of reforming national criminal law cannot be contradicted by another regulation. Crime, criminal responsibility, and sentence are the three main problems in criminal law that represent the concept of balance. The issue of national criminal law reform for child trafficking is based on political, practical, and sociological considerations. The urgency of preventing and eradicating child trafficking needs to be carried out by formulating trafficking in persons in the Law No. 1 of 2023 Concerning Penal Code in an explicit, firm, and well-substantiated manner, as well as by including the meaning, scope, and limitations trafficking in person, including child trafficking. Keywords: child, trafficking, criminal, law, reform

Indonesia is one of the most prominent countries that have a strong interest in implementing open government agendas. In 2011, the Indonesian government along with seven other country leaders took the initiative to form a global network movement called Open Government Partnership (OGP) as a platform in making their governments more open, accountable, and responsive to citizens. To connect the international agendas with national bureaucratic reforms agenda, the Indonesian government also establish the movement called Open Government Indonesia (OGI). Under the national public complaints management system, LAPOR! was established as the flagship of the open government movement to encourage a "no wrong door policy" guaranteeing the right of the people to file any complaint to be channeled to the authorized public service provider. The purpose of this paper is to assess how far the LAPOR! is being implemented to support open government agenda. The topic will be analyzed using Governance approach, given that Open Government movement is a new and more efficient way of doing governance. Three main dimensions will be the main focus of the discussion, namely; public participation, collaboration, and transparency. This research is conducted by using a qualitative descriptive method. Data are collected through official documents or publications, and other various written sources including journals, news, articles related to the topic of discussion. The findings of this research reveal that the implementation of LAPOR! is still facing challenges. There are still some challenges that need to be addressed.