Core State Revenue: Reconstructing the Policy of Centralization of State Revenue Management and Ease of Doing Business in Indonesia (A Systematic Literature Review)

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This study conducts a systematic literature review (SLR) of 58 academic and policy sources published between 2019 and 2025 to analyze the centralization of state revenue management and its implications for the Ease of Doing Business (EoDB) in Indonesia. Following PRISMA 2020 guidelines, the review integrates evidence from peer-reviewed journals, government publications, and international organization reports. Findings indicate that legal reforms, particularly Law No. 1/2022, and the deployment of the Core Tax Administration System (CTAS) are pivotal in harmonizing tax administration, improving compliance, and enhancing fiscal transparency. Comparative international experiences suggest that technological integration and function-based organizational restructuring can yield significant revenue gains, with projections indicating a 2–3 percentage point increase in the tax-to-GDP ratio by 2027. Additionally, centralization is expected to reduce compliance times, improve EoDB indicators, and boost investor confidence. However, the literature cautions against risks of over-centralization, institutional capacity gaps, and regional disengagement. The study concludes that a “controlled centralization” model, combining national coherence with regional inclusivity, offers the most sustainable path forward. Recommendations for future research include longitudinal impact studies, comparative analyses, and qualitative assessments of taxpayer experiences.

Digital Integration and Institutional Trust: The Mediating Role of E-Government Transparency in Enhancing Citizen Satisfaction

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: Digital transformation in local governance has increasingly been positioned as a catalyst for building public trust and enhancing citizen satisfaction. However, empirical evidence on how digital integration translates into trust-based outcomes through transparency mechanisms remains underexplored, particularly in developing-country contexts. This study examines the mediating roles of e-government transparency and institutional trust in linking digital integration to citizen satisfaction within decentralized governance structures.

Using data from 280 active users of integrated digital services in Malang City, Indonesia, collected between August and September 2025, this research employs Structural Equation Modeling (SEM) to test a sequential mediation model. Findings reveal that digital integration significantly enhances e-government transparency (β = 0.51, p < 0.001), which in turn fosters institutional trust (β = 0.48, p < 0.001). Institutional trust emerges as the strongest predictor of citizen satisfaction (β = 0.62, p < 0.001), with full mediation confirmed via bootstrapping.

The study contributes to digital government literature by demonstrating that technology-enabled transparency functions as a trust-building mechanism rather than merely an information disclosure tool. Theoretically, the research extends trust-based governance frameworks by positioning e-government transparency as an interactive accountability interface that bridges technological capability and citizen confidence. Practically, the findings suggest that local governments should prioritize digital platforms that enable real-time monitoring, two-way communication, and responsive feedback systems to cultivate sustained institutional trust.

Impact of FinTech Adoption on Financial Inclusion among Small and Medium Enterprises in Sri Lanka: A Mediated Moderation Analysis of Digital Financial Literacy and Perceived Regulatory Support

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Despite the increasing number of available digital financial technologies, the financial inclusion of Small and Medium Enterprises has remained a problem in developing countries, including Sri Lanka. Based on this, the paper assesses various factors influencing the adoption of FinTech as per the Perceived Ease of Use, Perceived Usefulness, Perceived Security, and Trust on the financial inclusion of SMEs in the North Central Province of Sri Lanka, as well as the moderating effects from Digital Financial Literacy and Perceived Regulatory Support. The sample comprised 160 SME owners and managers who were purposively selected to ensure their prior knowledge of FinTech services. Structured questionnaires were used for data collection, while descriptive statistics, correlation, regression analysis, and PROCESS macro for mediation and moderation were performed. The results indicated that all the factors that influence FinTech adoption have a positive significant effect on SMEs financial inclusion: PEOU (β = 0.253, p < 0.01), PU (β = 0.167, p < 0.01), PS (β = 0.422, p < 0.01), and T (β = 0.167, p < 0.01). Nonetheless, DFL at 95% CI = –0.3817 to –0.0309 with an effect = –0.2097 did not have any significant moderating effect, as did PRS, β = –0.0466, p = 0.119. The study concludes that FinTech adoption is indeed a strong driver of financial inclusion, and neither the perceptions of regulatory support nor DFL significantly alter this relationship either positively or negatively. Practical implications of the findings are addressed to the FinTech providers, regulators, and managers of SMEs, since they will be capable of devising friendly and safe digital financial solutions, and further engage the less-than-fully-engaged FinTech platform users, thus pushing the needle on financial inclusion in underbanked areas forward.

Tax Incentive Policy for National Economic Recovery in the Tourism Industry Sector in Indonesia

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The national economy dynamics are influenced by various factors, including the global pandemic such as Covid-19. Indonesian tourism industry sector as the third largest source of foreign exchange (after the oil and gas sector, and palm oil exports) experienced a very significant decline as a result of the pandemic. The government, through relevant ministries, created various policies and took concrete steps to save the Indonesian tourism sector. Using socio-legal methods, this study aims to explain the urgency of tax incentive policies and their implementation for the economic recovery of the tourism sector after the Covid-19 pandemic. The results of the study are: 1) The urgency of tax incentive policies is for the economic recovery of the tourism industry sector considering that the tourism sector is a pillar industry in Indonesia that has great value and benefits for local and global economic development; and 2) The implementation of tax incentives for the economic recovery of the tourism sector is the implementation of fiscal stimulus policies in the form of tourism grants and tax incentives for the tourism sector. Fiscal stimulus policies I to III are mitigation and anticipatory measures by the Government which are expected to be able to support the national economic recovery due to the Covid-19 pandemic. As a recommendation, the researcher considers the need for: 1) transparent and accountable accountability for the implementation of tax incentives for national economic recovery; 2) supervision by independent institutions and community initiatives regarding accountability for the implementation of tax incentive policies; and 3) evaluation of the implementation of tax incentive policies for more optimal disaster mitigation and anticipation.

QREAM: QR-code Emergency Assistant Model

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Using a Quick Response (QR) code has been spread over most applications, such as registration, commercial, and verification purposes. Emergency situations need a quick and effective action plan including communication, identification, and full data access to provide urgent assistant. In Saudi Arabia, the Hajj event similar cases might occur. As a result of that, a quick response plan is needed to provide assistant in emergency situations for pilgrims.

The aim of this paper is to introduce and to describe an emergency assistant model based on using QR-Code (QREAM). In addition, this paper will discuss the model design and analyse the results of using the QREAM.

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.