Reform Efforts Research Articles

Digital tax reform in Indonesia: Perspective on tax policy development

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.

Exploring how museums can support science teacher leaders as boundary spanners

AbstractLocal implementation of science reform efforts in part relies on science teacher leaders (STLs) to improve science instruction in classrooms and beyond. The lack of science‐specific professional learning resources drives STLs to act as boundary spanners to locate resources outside their local context to fill that gap. Museums and other informal science education centers are examples of external entities that STLs might leverage to locate resources for local science education improvement. While we know how museums support pre‐ and in‐service science teachers, there is a gap in our understanding related to museum support for STLs. Here, we used case study research methods to analyze how a museum‐based professional learning programme supported STLs, as boundary spanners to access and adapt resources for local science education reform efforts. We found that each STL reported benefiting from shared resources from the museum, as well as from their peers in their working groups. We also found that STLs reported on different elements of the professional learning programme related to their area of influence (classroom or district) and the problem of practice their group worked on. We discuss how each of the named features of the museum‐based professional learning programme supported boundary spanning of STLs and end with implications and recommendations for the design of professional learning experiences to support their leadership work.

Transcending attitudes: teacher responses to professional development in trauma-informed education

The adoption of trauma-informed practices in schools is a significant and growing area of school reform efforts. It has been assumed that professional development aimed at influencing teacher attitudes toward trauma-informed care in schools is an important first step in adopting trauma-informed practices and improving student and school outcomes. However, there are gaps in the literature assessing the impact of trauma-informed professional development on teacher attitudes toward trauma-informed care, and there is little evidence linking changes in teacher attitudes to changes in practices. This exploratory study assessed teacher responses to a year-long pilot program providing intensive professional development and consultation on trauma-informed practices in one urban elementary school in the U.S. Southwest. Findings raise questions about the impact of professional development on teacher attitudes and subsequent changes to practice.

SPC squatting

Abstract Supplementary protection certificates (SPCs) for pharmaceutical products are an important complement to patent protection which is often inadequate in commercial terms. SPCs are designed to ensure that originators can amortize their high investments in research and clinical trials. But unlike in the USA, for example, the European SPC is not simply a patent term extension. Rather, it is a unique form of intellectual property right whose subject matter is not the overall patented invention, but the active ingredient or combination of active ingredients of a patented and authorized pharmaceutical product. This link between the basic patent and market authorization has led to many questions of interpretation and Court of Justice of the European Union (CJEU) rulings since the SPC Regulation was adopted. An issue that has not yet been decided by the CJEU concerns the discrepancy between the ownership of the patent and the marketing authorisation under pharmaceutical law. This scenario, in which a patent proprietor relies on the marketing authorisation of a third party (possibly even a competitor) in said patent proprietor’s application for an SPC, is also referred to as “SPC squatting”. The following article discusses the admissibility of such a practice de lege lata, which also becomes relevant in light of current reform efforts by the legislator.

‘Do no harm’: mass supervision and the ruse of carceral humanism

Abstract In recent years, scholarship has chronicled the role of probation in the rise of mass incarceration and has concluded that community supervision is a trap that routinely punishes the poor under the threat of incarceration. Starting in 2010, under a reform-minded new commissioner, the New York City Department of Probation (DOP) sought to roll back probation’s punitive role. In sharp contrast to the tough-on crime approach of previous decades, the DOP adopted the motto ‘Do no harm, do more good, and do it in the community’, and became the first probation department in the nation to spearhead a local justice reinvestment project. Its signature initiative was the decentralization of probation into a series of store front offices known as the Neighbourhood Opportunity Network, which embedded the agency more deeply into poor and working-class communities of colour. Relying on ethnographic research with probation officers, systems involved youth of colour, and non-profit organizations in the South Bronx, this article examines the limits of carceral humanism as a growing trend in recent criminal justice reform efforts.

Balkrishna as a Hindu Reformist in Narayan Dhakal's Pretkalpa (The Age of the Dead): A Critique of New Traditionalism

This paper examines reformation in the Nepali society as represented in Narayan Dhakal's novel Pretkalpa (The Age of the Dead). The novel advocates social reform in the Hindu society as modernity in Nepal during the early decades of the twentieth century. The paper hinges on the following research questions: How are modernity and reformation connected? To what extent does social/religious reformation contribute to modernity? Under the influence of reformist ideas from Dayanand Saraswati's Satyārtha Prakāś (The Light of Truth), Balkrishna, the protagonist of Dhakal’s novel – a Kashi educated Brahmin pundit – leads a series of reformation initiatives to change discriminatory practices across the lines of caste, gender, and class. To examine his reformist initiatives based on the Vedic knowledge, this paper recontextualizes Subir Sinha et al.'s critique of the discourse of new traditionalism in relation to the politics of development and environmentalism in India. Threatened by the reformation efforts of Balkrishna, the state – under the leadership of Chandra Shamsher – does everything it can do to retain the orthodox Hinduism, casteism, and feudalism. Eventually, the feudal Rana system based on the practices like cākarī and caplusī (sycophancy and flattery) prevails, exposing the vulnerability of new traditionalism and thereby of the conservative modernity as well. Discussing modernity, reformation, and new traditionalism, and their connections between and among them to analyze the novel, the paper foregrounds new traditionalism as a significant concept to examine modernity in Nepal.

‘Writing is not like doing’: girls’ views and perceptions of physical education provision in Kingdom of Saudi Arabia

ABSTRACT Girls’ experiences in Physical Education (PE) is an established area of research in the Western world. Yet, a lack of research on girls’ unique challenges and experiences in various parts of the world creates a gap in understanding how cultural, educational, social and economic factors affect girls’ experiences. The present study was designed to examine girls’ views and experiences of the implementation of PE in female-only state schools in the Kingdom of Saudi Arabia (KSA). The national context of KSA is unique, with PE only recently being incorporated in girls’ curriculum, as part of a national reform effort to improve the quality of education and to empower girls (Saudi Arabia’s Vision 2030). Between September-December 2022, 30 girls (aged 12–15) from three secondary schools were recruited to be study participants. A total of seven focus groups (with an average of 4–5 girls per group) were carried out utilizing interactive, participatory research activities. Two main themes are reported. Firstly, most girls persistently talked about the development of movement competency as a catalyst for personal growth and the accruement of health benefits. PE was also seen as a gateway for female empowerment, equitable access to sports, including competition in traditional non-female sports. Yet, girls expressed concerns about the lack of practical opportunities in PE, limited resources and teachers’ lack of expertise, which all appeared to affect their confidence in participating in PE and physical activity. The strength of the girls’ voice in the present study reinforces the need for careful (re)consideration of the PE curriculum to better align provision with girls’ interests in a genuine attempt to treat them fairly. To drive change in PE and advance future research, directing further investment towards appropriate professional development would better support teachers to review and improve the quality of provision.

Komparasi Penerapan Al-Wasiah Al-Wajibah Mesir Dan Indonesia

Islamic Family Law underwent reform in the 20th century. One of the reform phenomena that developed in the ijtihad of the scholars, namely Al-Wasiah Al-Wajibah, is part of the legal reform efforts in the Islamic world, which has now been implemented, especially in Indonesia. However, the results of this reform effort are still far from perfect, because there are still many problems in the distribution of inheritance through mandatory wills. As a result, Indonesian scholars have agreed to implement mandatory wills in the Compilation of Islamic Law (KHI), following and developing Egyptian law No. 71 of 1946. This research uses a comparative descriptive method and collects data through a literature review, referring to fiqh sources from both classical and contemporary sources, as well as articles in the Compilation of Islamic Law (KHI) on the issue of compulsory probate. Compulsory probate is a new rule introduced by Middle Eastern scholars, especially in Indonesia and Egypt, followed by other Middle Eastern Islamic countries.

Intelligence Oversight and Accountability in Poland: Has Anything Changed?

The years 1990 and 1991 marked the beginning of a sea change in this particular area of the functioning of the Polish state. The following phenomena were analyzed: Over three decades on from the restitution of the Polish democratic state, how have the focal issues of key intelligence oversight institutions been addressed? How successful was the political transition in the area of intelligence services? The article is composed of four main parts. The first part provides a discussion of the “special services” concept, which determines the Polish institutional framework for intelligence oversight and accountability. Subsequent sections focus on particular forms of intelligence oversight: executive control, parliamentary oversight, and independent oversight. Our focus is on the institutional dimension of state security. The article is intended as an overview of the issue and relies on traditional historical and institutionalist approaches. Our proposal is to conduct a detailed case study to present the current situation in a country in East Central Europe, with the aim of generating general findings that could be used to guide reform efforts.

The state of British policymaking: How can UK government become more effective?

Abstract How can UK and devolved governments be more effective when addressing chronic problems like inequalities or crises like climate change? The dominant story is of pessimism: policymaking is bound to a Westminster tradition of short-termism, elitism, and centralization, and reform efforts are doomed to failure. We present a more cautiously optimistic account about the prospects for a more effective government, grounded in theory-informed lessons from two decades of UK and devolved government reform efforts. We describe a potentially more innovative and less blundering state and present a coherent Positive Public Policy agenda that can help to realize this potential.

Understanding Civil Servants’ Perspectives on Public Sector Reforms in Liberia, Case Study on the Ministry of Finance

In this study, the researcher delves into the perspectives of civil servants on public sector reforms in Liberia, aiming to provide valuable insights into the effectiveness and sustainability of reform initiatives. The main objective is to understand the nuanced views of civil servants within the Ministry of Finance regarding ongoing reform efforts and their implications for policy design and implementation. Public sector reforms in Liberia have been a critical area of focus in recent years, with various initiatives aimed at enhancing efficiency, transparency, and service delivery. Understanding how civil servants perceive these reforms is essential for ensuring their success and relevance in the Liberian context. This study adopts a qualitative research approach, utilizing a mixed-methods design that includes in-depth interviews and focus group discussions, combined with a survey questionnaire to gather comprehensive firsthand perspectives from civil servants working within the Ministry of Finance. Primary data collection methods are employed to capture the nuanced experiences and insights of frontline government employees involved in the reform process. The findings reveal a range of perspectives among civil servants, highlighting both challenges and opportunities in the implementation of public sector reforms. Themes such as resistance to change, capacity building needs, and the importance of stakeholder engagement emerge as key considerations in shaping the success of reform initiatives. By incorporating these frontline perspectives into policy discussions, policymakers can enhance the relevance and effectiveness of reform strategies in Liberia.

Breaking down barriers: Overcoming silo mentality in bureaucratic reform

Background: Silo mentality has emerged as a significant obstacle in the bureaucratic reform process in Indonesia. This paper aims to investigate the underlying causes, adverse effects, and potential solutions to address silo mentality within the context of bureaucratic reform in government organizations.The study employs a qualitative approach, conducting a comprehensive review of relevant literature and analyzing the phenomenon of silo mentality in government organizations. Methods: The research draws upon various scholarly articles, government reports, and case studies to gain insights into the dynamics of silo mentality and its impact on bureaucratic reform efforts. Findings: The findings reveal that silo mentality stems from a range of factors, including leadership issues, lack of effective communication channels, and a focus on individual goals rather than organizational objectives. The presence of hierarchical structures and a lack of transparency in information sharing across different divisions contribute to the formation of silos. The impacts of silo mentality are far-reaching, resulting in reduced productivity, decreased employee morale, and diminished customer satisfaction. Conclusion: To overcome these challenges, the paper proposes several strategies. These include ensuring employee vision convergence, achieving common goals collectively, providing motivation and incentives, precise execution, and fostering collaboration among departments. The bureaucratic reform in Indonesia aims to establish a competent, professional, and integrity-driven bureaucracy that is free from corruption and serves the public effectively. However, the presence of silo mentality hinders the realization of these goals by creating barriers to communication, collaboration, and innovation. Future research should focus on developing practical frameworks and tools to facilitate the implementation of the proposed strategies for breaking down silos and promoting a collaborative work environment within government organizations undergoing bureaucratic reform. Empirical studies examining the effectiveness of these strategies in real-world settings would provide valuable insights into their applicability and potential for success. Additionally, exploring the role of technology in enabling seamless communication and collaboration across departments could offer new avenues for addressing silo mentality in the digital age. Novelty/Originality of this Study: The novelty of the 'silo mentality' phenomenon within the context of bureaucratic reform in Indonesia, identifying its causes, impacts, and proposing strategies to overcome it in order to achieve effective governance

Giving Meaning to Consent at the International Criminal Court and Beyond: A (Qualified) Defence of Consent

ABSTRACT This article examines the concept of consent in the context of rape and sexual violence within the framework of the International Criminal Court (ICC). Lack of consent is not required to be proven in relation to charges of rape in the Rome Statute, an aspect praised by feminist legal scholar Catharine MacKinnon. A significant and contested feature of MacKinnon’s theorisation of rape is her argument that such a standard should also serve as a model for domestic laws. However, it is not clear that the ICC’s current framework regarding consent and the means to address sexual violence is as robust as MacKinnon suggests. Importantly, our analysis of the international experience takes place against a backdrop where in many domestic jurisdictions consent remains firmly entrenched in law reform efforts to address the ubiquity of sexual violence. Drawing primarily on recent law reform examples from Australia, where the trend has been toward affirmative models of consent, we consider how consent is positioned within them. We argue that consent still has a place in measures in both domestic and international jurisdictions aimed at addressing the structural inequalities and power dynamics underpinning sexual violence, MacKinnon’s privileging of the measures in the international jurisdiction notwithstanding.

Perceived impact of generative AI on assessments: Comparing educator and student perspectives in Australia, Cyprus, and the United States

The growing use of generative AI tools built on large language models (LLMs) calls the sustainability of traditional assessment practices into question. Tools like OpenAI's ChatGPT can generate eloquent essays on any topic and in any language, write code in various programming languages, and ace most standardized tests, all within seconds. We conducted an international survey of educators and students in higher education to understand and compare their perspectives on the impact of generative AI across various assessment scenarios, building on an established framework for examining the quality of online assessments along six dimensions. Across three universities, 680 students and 87 educators, who moderately use generative AI, consider essay and coding assessments to be most impacted. Educators strongly prefer assessments that are adapted to assume the use of AI and encourage critical thinking, while students' reactions are mixed, in part due to concerns about a loss of creativity. The findings show the importance of engaging educators and students in assessment reform efforts to focus on the process of learning over its outputs, alongside higher-order thinking and authentic applications.

Spatial patterns of Mental Health Act apprehensions in Toronto, Canada, 2014-2022.

This research examines the temporal rates and spatial patterns of police-involved Mental Health Act (MHA) apprehensions in Toronto, Canada, from 2014 to 2022. Building from the work of Toronto Police Services (TPS), the goal of this research is to deepen our understanding of MHA apprehensions and provide insights which may be used to guide local mental health reform efforts. Using data collected by TPS, an exploratory, descriptive analysis of spatial patterns of MHA apprehension events between 2014 and 2022 at the neighbourhood level was conducted. To identify high-rate clusters, we used a discrete Poisson model in SaTScan, with a circular moving window. Primary and secondary clusters with a relative risk of 1.5 or greater are reported. From 2014 to 2022, 93,932 MHA apprehensions occurred in Toronto. Apprehension rates were found to vary substantially between neighbourhoods, with approximately 91% of Toronto's 140 neighbourhoods experiencing a net positive increase in rates during the study period after adjusting for population growth. Repeated spatial cluster analysis for each year revealed a range of 4 to 7 clusters annually, with the downtown core consistently emerging as an area of elevated risk (RR range 1.58-1.99). Rising MHA apprehensions within Toronto highlight the pressing need to confront the city's intensifying mental health needs. These findings offer valuable insights into the patterns and nature of police-involved MHA apprehensions, outline reproducible analysis methods that can be used by others, and support targeted evaluation, expansion, and implementation of downstream initiatives to improve mental health responses.

Made in China: Chinese Re-Conceptualization of the Ideal of Judicial Independence (1906–1937)

Abstract Judicial independence has always been an important theme of China’s judicial reforms, both historically and in recent years. This article sheds light on how Chinese elites and intellectuals created a unique concept of judicial independence in the context of early twentieth-century China, seeking to trace the historical roots of the ongoing judicial reform in the People’s Republic. This uniqueness was characterized by three features: the heterogeneity within the Chinese conception of judicial independence, the reinterpretation of judicial independence into a tool for reinforcing China’s sovereignty, and the applauded control over courts and judges. These features resulted from the inherent tension within China’s pursuit of a modern state. By examining the early discourse and reform efforts, this paper not only highlights the historical struggles for judicial independence, but also, it contributes to understanding contemporary China’s distinctive path in judicial modernization, deviating from liberal constitutionalism.

Undermining economic engagement and enlargement: The Kremlin’s impact on US foreign economic policy in Ukraine (1993–2001)

ABSTRACT The Clinton administration’s drive to enact reform in Ukraine during the 1990s was viewed at the time as being necessary for the nation’s revitalization and re-integration into Western Europe. Decades later, these policies have been critiqued for antagonizing the Kremlin, causing it to seek political control over its former satellite. This paper addresses the viability of the Clinton administration’s efforts and the reasons for their ultimate failure. It finds that despite its best intentions, the administration’s economic strategy faced unanticipated resistance from the Kremlin, as long-standing ties with Kiev undermined US-led efforts for economic and political reform.

Investigating the role of an inquiry-based science lab on students’ scientific literacy

Promotion of students’ scientific literacy has long been and continues to be a central goal for reform efforts in science education. Although there is a great number of research conducted to evaluate student’s scientific literacy, less is known about how we can improve students’ scientific literacy through variety of scientific practices. In this study we aimed to refer to this shortcoming in the literature by examining the effect of argument driven inquiry (ADI) instructional model to promote 8th grade students’ scientific literacy. A mixed method quasi experimental design was used in this study. Sixty-seven eighth grade students from the same public school attended the study. Two intact classes were randomly assigned either in structured inquiry (SI) or ADI groups. The data sources included a Scientific Literacy Assessment (SLA) and semi-structured interviews. The results indicated that students experiencing ADI instruction scored higher on the SLA-D test and personal epistemology dimension of SLA-MB test than students experiencing SI instruction. The results propose that engaging students in meaningful scientific practices may support their scientific literacy.

Implementation of the Merdeka Curriculum and Readiness of Educational Infrastructure in Elementary Schools

Education is a cornerstone in shaping competent and adaptable generations. Merdeka Curriculum was introduced as an educational reform effort in Indonesia to grant students the freedom to develop their potentials according to their interests and talents. However, the implementation of Merdeka Curriculum faces challenges, particularly in educational infrastructure readiness, especially at the primary school level. Adequate educational infrastructure, including physical facilities, access to information and communication technology (ICT), and availability of competent human resources, is crucial for the successful execution of this curriculum. This research aims to analyze the readiness level of educational infrastructure in primary schools to support the implementation of Merdeka Curriculum, identify challenges, evaluate the influence of infrastructure readiness on curriculum effectiveness, formulate strategic steps to address infrastructure constraints, and explore the roles of the government and relevant stakeholders in enhancing educational infrastructure readiness. The research methodology employed includes qualitative and quantitative descriptive methods, involving data analysis from questionnaires, interviews, and observations. Findings indicate that the majority of primary schools still face infrastructure challenges, with only a small portion possessing adequate facilities. Schools with better infrastructure tend to implement Merdeka Curriculum more effectively, evidenced by improved student participation and higher academic outcomes. Recommended strategic steps include increasing budget allocations, providing sufficient ICT devices, and conducting intensive teacher training. The government plays a crucial role in supporting educational infrastructure development through supportive policies and adequate budget allocations. Collaborative efforts among the government, private sector, and local communities are expected to expedite improvements in educational infrastructure readiness, thereby enabling all schools to effectively support Merdeka Curriculum.

Confronting Medical Diploma Mills: State Licensing Boards, Legislatures, and the Limits of Medical Authority in the 1920s.

In the standard story of the rise of professional authority in medicine in the 1920s, state medical licensing boards were partners in a coalition, led by the American Medical Association, to radically improve medical education. Boards obtained state laws that limited admission to licensing examinations to graduates of schools approved by the AMA, thus bringing about the rapid demise of low-quality schools by about 1925. The reality at the state level was quite different, however. Medical examining boards containing homeopaths, eclectics, and sometimes osteopaths could be far from reliable partners. Passing laws to benefit the medical profession was exceedingly difficult and dependent on local medical politics. Through the lens of a major medical diploma mill scandal revealed by a journalist in 1923, this paper examines reform efforts in three states greatly affected by the scandal: Missouri, where the scandal originated, Connecticut, and Massachusetts. In each of these states, graduates of low-quality schools as well as fake doctors from diploma mills were able to take a state examination and practice. This paper argues that the AMA, far from being the major player in the elimination of inadequate schools, could set standards but had to stay on the sidelines.