Articles

Factor Analysis Which Influential on Compliance Paying Contributions to Independent BPJS Participants in the Working Area of The Kolono Community Health Center South Konawe Regency in 2025

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Background: The National Health Insurance (JKN) program organized by the Social Security Agency (BPJS) Health has a strategic role in ensuring fair, equitable, and sustainable access to health services for all Indonesians. However, the level of compliance with BPJS Mandiri participant contributions remains a problem, especially in areas with limited access to health services and diverse socio-economic conditions. Low compliance with contribution payments can impact the sustainability of the national health insurance system financing.

Objective: This study aims to analyze the factors that influence compliance with BPJS Mandiri participant contributions in the Kolono Community Health Center working area, South Konawe Regency, in 2025.

Method: The study used a quantitative approach with a cross-sectional design. The research sample consisted of 48 respondents selected through a non-probability sampling technique. Data collection was carried out using a structured questionnaire that measured motivation variables, perceptions of BPJS Kesehatan, distance to health care facilities, and income levels. Data were analyzed using statistical tests to see the relationship between independent variables and compliance with contribution payments. Results: The study showed that motivation had a significant relationship with compliance with premium payments (p = 0.046; r = 0.246), although with a weak relationship strength. Participant perceptions were significantly related to compliance (p = 0.000; r = 0.566) with a moderate level of relationship. Distance to health service facilities also showed a significant relationship (p = 0.000; r = 0.576), confirming the importance of service accessibility. In addition, income was significantly related to compliance with premium payments (p = 0.003; r = 0.374).

Discussion: Simultaneously, these four variables contributed 52.8% to compliance with BPJS Mandiri premium payments.

Conclusion: These findings indicate that increasing compliance requires a comprehensive approach through education, improving service quality, and policies that expand access and financial support for low-income communities.

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.

Analysis of The Relationship Between Compliance in Taking Pulmonary Tuberculosis Medication in East Kolaka District

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Tuberculosis is still a global health problem today. 5.8 million in 2020 and 6.4 million in 2021. The number of 2022 is a large number of people suffering from TB in the previous year. people diagnosed with TB in the world as many as 7.5 million people in 2022. This study is to analyze the relationship between adherence to taking pulmonary tuberculosis medication in East Kolaka Regency. This study was conducted in six working areas of the East Kolaka Regency Health Service, namely at the Tirawuta Health Center, Tinondo Health Center, Lalolae Health Center, Mowewe Health Center, Sanggona Health Center, and Ueesi Health Center in May – June 2024. This type of research is a study using a Cross Sectional Study approach with univariate, Bivariate, and Multivariate analysis. the population is 59 patients spread across six working areas of the East Kolaka Regency Health Service. Chi-Square Test Results of knowledge (P-Value 0.004<0.05), Family Support (P-Value 0.000<0.05), Role of Health Workers (P-Value 0.325), Stigma (P-Value 0.008<0.05), Access (P-Value-0.000<0.05), Income (P-Value-0.002<0.05), Medical Costs (P-Value0.003<0.05). The dominant variable is related to Access to Health Facilities with an OR value of 22.818. Access to health facilities is the main point in obtaining optimal health services. Compliance with taking tuberculosis medication is the basis for the success and completion of tuberculosis disease, it is expected that related parties will provide more emphasis on the consequences of non-compliance with taking tuberculosis medication.

Compliance of Juvenile Justice Administration in Cameroon with the Human Rights Based Approach

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Juvenile delinquency is an age long problem, and the problem still occurs till present date. The world at large and Cameroon in particular has promulgated laws which govern the conducts of its citizens so as to keep order across the country and protect the public from danger which might be inflicted on them by the wrongdoer. However, there are some offenders who due to their vulnerability occupy a special place in the administration of justice and one of them is juvenile offenders. Institutions involved in juvenile justice administration are expected to be child-friendly and upon administration of justice, they are to accord special treatment to juvenile offenders in accordance with the law and to also ensure the protection of juvenile’s rights. This article seeks to demonstrate that despite the existing legislation regulating the administration of juvenile justice in Cameroon, the protection of juvenile’s rights is still questionable due to poor implementation of those laws. The ultimate objectives of juvenile justice administration are rehabilitation and reintegration of juvenile offenders into the society. The article seeks to establish that there are operational problems associated in achieving these objectives. Juvenile offenders still experience severe and physical abuses during pre-trial, trial and post-trial proceedings. The article acknowledges the quest of juvenile justice administration to promote and protect the rights of juveniles through the ratification of international treaties which reinforces the existing national laws but maintains that there is poor observance of the law in the English-speaking Regions of Cameroon. This paper adopts a qualitative research methodology. Qualitative research methodology involves collecting data and analysing non-numerical data (text, video or audio) to understand concepts, opinions or experiences. It has been used to gather in-depths insight into a problem or generate new ideas for research.

The article among other things determines whether from a practitioner perspective, a Cameroonian child resident in the English-speaking Regions of Cameroon and in conflict with the law is actually treated in such a way that it promotes the child sense of dignity and worthiness. Proposals are made for an improved mechanism for the protection of the rights of juveniles.