Core-Tax System Implementation and Tax Revenue in Indonesia and OECD Countries: A Systematic Literature Review

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The implementation of core-tax systems represents a transformative step in modernizing tax administration, offering the potential to enhance efficiency, compliance, and revenue generation. This systematic literature review examines the relationship between core-tax system implementation and tax revenue, with a particular focus on Indonesia and comparisons with OECD countries. Drawing from studies published between 2011 and 2024, the review synthesizes insights on the benefits, challenges, and impacts of these systems across different economic and technological contexts. Key findings highlight that digital tax systems improve administrative efficiency, reduce compliance costs, and foster greater transparency. However, challenges such as infrastructure deficits, taxpayer resistance, and regulatory complexity persist, particularly in developing countries like Indonesia. By contrast, OECD countries benefit from advanced infrastructure, streamlined regulations, and higher taxpayer trust, providing valuable lessons for nations transitioning to digital systems. In Indonesia, initiatives such as the Core Tax Administration System (CTAS) have shown promise in addressing compliance gaps and increasing revenue collection. Nevertheless, significant barriers remain, including uneven internet access, low digital literacy, and cultural resistance to digital adoption. Comparative analysis underscores the importance of targeted investments in infrastructure, simplification of tax procedures, and fostering trust through transparent practices. This review identifies gaps in the literature, such as the long-term impact of core-tax systems on economic growth and fiscal stability, and calls for future research to explore these dimensions. Policymakers are urged to adopt a holistic approach that integrates technological advancements with robust policy frameworks and taxpayer engagement. By addressing these challenges, countries can leverage core-tax systems to enhance governance, strengthen public finances, and drive sustainable economic development. This study contributes to the growing body of knowledge on tax modernization and its critical role in shaping equitable and efficient fiscal systems.

The Working Mechanism of the Brain in Maintaining Physical, Psychological, And Spiritual Balance Through Emotional Management: Systematic Literature Review

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This study is a systematic literature review that aims to explore the working mechanisms of the brain in maintaining physical, psychological, and spiritual balance through emotional management . Using the PRISMA approach, this study interpreted 108 relevant journals, then conducted an in-depth review of 16 selected literatures from national and international sources (2015–2025). The results of this review include the working mechanisms of the brain in regulating cognitive, emotional, and behavioral functions, as well as physiological responses that activated by the HPA axis through emotional management . In addition, the Islamic spiritual approach—with the implementation of prayer practices, dhikr, and reading the Qur’an—is described as an effective stress management strategy through reducing physiological stress and improving mental well-being. The research findings indicate that the integration of biology, psychology, and spiritual values can provide a holistic approach in dealing with emotional disorders and stress, and open up opportunities for more comprehensive interventions to restore the balance of body and soul. The implications of this study serve as a basis for developing intervention therapies that combine scientific and spiritual aspects to improve the quality of mental health amidst the pressures of modern life.

Genetic Insights into Oligodontia: A Comprehensive Review of Mutations in Key Genes and Their Implications for Tooth Development

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Introduction:  Tooth agenesis is one of the most frequent congenital abnormalities found in the maxillofacial region. Oligodontia, a severe form of tooth agenesis, occurs as an isolated anomaly or as a syndromic feature.

Objectives:  To identify the molecular genetic etiology of multiple missing permanent teeth (oligodontia).

Discussion:  Disruptions in tooth development arise from mutations in genes like WNT10A and PAX9, where PAX9 plays a crucial role in dental epithelial cell differentiation. Additional genes, such as MSX1, AXIN2, EDA, EDAR, and EDARADD, play diverse roles in tooth agenesis. The WNT pathway, particularly the WNT/β-catenin signaling, is crucial in tooth development. Mutations in LRP6 compromise the activation of this pathway, indicating its functional significance in tooth development. Biallelic variants in POLR3GL have been associated with oligodontia, expanding the spectrum of POLR3-related disorders. Disruption of Pol III function may affect the transcription of essential RNAs involved in tooth development.

Conclusions:  Oligodontia is a genetically heterogeneous condition with a complex genetic basis involving multiple genes and pathways. Molecular analysis and genetic testing are essential for accurate diagnosis and management, contributing to our evolving understanding of the genetic causes of oligodontia.

Multi-Level Endovascular Intervention for Severe Peripheral Arterial Disease: A Case Report and Literature Review

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Peripheral arterial disease (PAD) is a progressive atherosclerotic condition that may involve multilevel arterial segments and often coexists with aneurysmal disease. We report the case of a 78-year-old male with extensive cardiovascular comorbidities who underwent staged multilevel endovascular revascularization of the tibial and femoropopliteal segments for severe PAD with concomitant aneurysmal disease. Following abnormal vascular imaging during preoperative cardiac clearance, he underwent right tibial and tibioperoneal trunk angioplasty followed by left femoral-popliteal aneurysm repair and stenting. Postoperative recovery was uneventful apart from transient acute kidney injury. This case illustrates the diagnostic and therapeutic challenges of complex PAD, highlights the evolving role of multilevel endovascular interventions, and contextualizes decision-making with current evidence and guidelines.

Design of Balance Scorecard-Based Key Performance Indicators Based on Organizational Vision in the Coal Mining Industry

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Facing the challenges of global competition and the dynamics of the mining industry, accurate performance measurement is crucial to ensure the sustainability and efficiency of a company’s operations. A coal mining organization in Central Kalimantan does not yet have an integrated performance measurement system and relies solely on monthly production figures as a performance benchmark. This study aims to design Key Performance Indicators (KPIs) based on the Balanced Scorecard (BSC) approach, considering four main perspectives: financial, customer, internal business processes, and learning and growth. The study was conducted using a case study approach, data collection through questionnaires, interviews, and field observations, as well as analysis using the SMART approach and cut-off points. The results show that designing KPIs based on the BSC can provide a more comprehensive and strategic measurement tool for managing and evaluating company performance. The financial and customer perspectives are the main emphasis, given the importance of operational efficiency and customer satisfaction in supporting company competitiveness. In conclusion, the implementation of Balanced Scorecard-based KPIs can help PT Rimau Tangguh Perkasa improve transparency, accountability, and the effectiveness of the company’s overall business and operational strategies.

Experimental Investigation on Rice Husk Ash Blended Concrete Performance in Terms of Compressive Strength

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Concrete is the most widely used construction material globally, but its production relies heavily on Portland cement, contributing to significant CO₂ emissions and creating a substantial environmental burden. Rice husk ash (RHA), an abundant agricultural by-product with high silica content and pozzolanic potential, presents a promising opportunity for partial cement replacement, offering environmental and economic benefits. This study investigates the partial replacement of cement with RHA in concrete mixes, evaluating its effect on compressive strength. Concrete specimens were prepared with 0%, 5%, 10%, 15%, and 20% RHA replacement levels by weight, and compressive strength tests were conducted at 7 and 28 days. The gradual decrease in compressive strength with increasing RHA content is evident in the data. For the 28-day strength, the control mix registered 22.73 MPa, while the 5% RHA mix had 19.30 MPa, and the 20% RHA mix reported 13.92 MPa. Strength performance is optimal with a 5% replacement level, which is the closest to the control. This suggests the partial replacement of cement with RHA up to 5% is reasonably attainable, especially considering the marked reduction in cement content, which translates to a reduction in CO2 emissions, the recycling of agricultural waste, and the primary mechanical performance.

Assessment of Systemic Inflammatory and Metabolic Markers in Patients of Waja’ al-Rukba (Knee Pain): A Clinical Laboratory-Based Study

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Osteoarthritis (OA) is the most common form of arthritis and a leading cause of disability in older adults. Knee osteoarthritis, a major subtype, closely resembles Waja’-al-Rukba described in Unani medicine, both sharing chronicity, pain, stiffness, and restricted mobility. Unani scholars attribute its origin to Sū’-i-Mizāj (abnormal temperament) and accumulation of Mawād-e-Fuzūni (morbid material) in joints.

Our aim is to evaluate the relationship between Mizāj (temperament) and biochemical markers of inflammation and metabolism (CRP, uric acid, BMI) in patients with Waja’-al-Rukba (knee pain), and to assess their role in disease risk and progression.

A cross-sectional study was conducted on 75 patients (aged 40–80 years) attending the OPD and IPD of of Ilaj bit Tadbeer and Moalejat in Ajmal Khan Tibbiya College and hospital, Ajmal Khan Tibbiya College, AMU, Aligarh. Mizāj was assessed using standard Unani parameters. Laboratory investigations included ESR, CRP, uric acid and BMI.

In our study we have find that most of the patients (76%) were aged between 40–50 years with females predominance (89%). Balghamī Mizāj (phlegmatic) was the most common temperament (41%), followed by Ṣafrāwī (27%), Damawī (20%), and Sawdāwī (12%). Balghamī individuals had the highest mean BMI (27–29.6 kg/m²) and mean uric acid level (5.98 ± 0.9 mg/dl). CRP positivity was also highest in the Balghamī group (12 cases). These findings indicate a strong association of Balghamī Mizāj with obesity, hyperuricemia, and inflammation.

The study demonstrates a significant correlation between Mizāj (temperament) and metabolic–inflammatory markers, validating Unani concepts through modern biomedical parameters. Balghamī temperament predisposes individuals to inflammatory and metabolic derangements such as osteoarthritis, supporting the integration of Unani temperament-based assessment in preventive and therapeutic frameworks.

A Global Examination of Audit Quality and its Contribution to Transparent Financial Reporting

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In the context of corporate governance, this article offers a worldwide analysis of the connection between audit quality and financial reporting transparency.  The study synthesizes results from professional literature, regulatory frameworks, and scholarly research using document analysis and grounded theory to determine the factors that influence audit quality.  Alongside legislative actions and corporate governance procedures, important factors such audit firm size, auditor tenure, industry specialization, and audit fees are assessed.  According to the analysis, audit quality strengthens the independence, skill, and moral behaviour of auditors, which greatly increases the credibility and dependability of financial disclosures.  Simultaneously, it has been demonstrated that robust governance procedures, efficient regulatory supervision, and developing institutional and technology frameworks are necessary for financial reporting transparency.  The results demonstrate how audit quality and transparency are interdependent and how they work together to promote investor trust, accountability, and long-term market expansion.  By providing insights into how worldwide differences in audit procedures and governance contexts impact financial reporting transparency, the study advances both professional practice and scholarly discourse.

Analysis of Factors that Encourage Customers Towards the Process of Purchase of Goods on Credit

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This study aims to analyze the factors that influence customers in purchasing goods on credit among the community of Belinyu, Bangka Belitung. The growing trend of credit-based purchases among residents—most of whom work as fishermen and tin miners—serves as the key background of this research. A quantitative approach was employed using Structural Equation Modeling (SEM) with AMOS software. The variables analyzed include economic, psychological, social, and marketing factors, with the perception of credit convenience as a mediating variable and credit purchasing decisions as the dependent variable. The results indicate that psychological, social, and marketing factors significantly influence both the perception of credit convenience and the decision to purchase on credit. Conversely, economic factors do not show a significant effect. The perception of credit convenience also plays a mediating role in the relationship between the influencing factors and purchasing decisions. These findings offer practical implications for businesses to design more effective credit marketing strategies tailored to consumer characteristics in the region.

Developing and Implementing Practical Lessons for the “Computer Network Analysis and Design” Course Using EVE-NG Software for Information Technology Students

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Practical teaching in virtual environments using simulation software has become a crucial direction in higher education, particularly in the course Computer Network Analysis and Design within the Information Technology (IT) program. This approach aims to develop learners’ competencies and meet learning outcomes in the context of the Fourth Industrial Revolution. This paper discusses the role of practical teaching in virtual environments for IT students, thereby clarifying the principles and processes for developing and organizing practical lessons on network analysis and design using the EVE-NG software platform. Experimental practice is a typical instructional method in IT education and research, contributing to the comprehensive development of students’ professional competencies. To fulfill these requirements, instructors must be proficient in designing and implementing practical lessons on computer network analysis and design within virtual environments. The findings of this study serve as a valuable reference for higher education institutions offering Information Technology programs.