Konfrontasi: Jurnal Kultural, Ekonomi dan Perubahan Sosial https://konfrontasi.net/index.php/konfrontasi2 <h4>Konfrontasi: Jurnal Kultural, Ekonomi dan Perubahan Sosial</h4> <center><img src="/public/site/images/webadmin/profesor1.jpg"></center><center></center> <p style="text-align: justify; font-size: large; font-family: cambria;"><a title="ISSN Cetak" href="http://u.lipi.go.id/1180430827" target="_blank" rel="noopener">ISSN : <span style="font-family: helvetica; font-size: small;"><span style="font-family: helvetica; font-size: medium;">1410-881X (Print)</span></span></a><span style="font-family: helvetica; font-size: small;"><span style="font-family: helvetica; font-size: medium;"> || </span></span><a href="http://u.lipi.go.id/1578467366" target="_blank" rel="noopener">ISSN :&nbsp;<span style="font-family: helvetica; font-size: small;"><span style="font-family: helvetica; font-size: medium;">2716-2095</span></span> (Online)</a></p> <p style="text-align: justify; font-size: large; font-family: cambria;">Konfrontasi is an internasional journal implemented in a peer-reviewed process published in March, June, September and December by BIRCU Publisher in association with Himpunan Indonesia untuk Pengembangan Ilmu-Ilmu Sosial (HIPIIS- Indonesian Association for the Development of Social Sciences), Asosiasi Dosen Ilmu-ilmu Adab (ADIA-Association of Humanities Lectures) and English Studies Association in Indonesia (ESAI) . Konfrontasi welcomes articles in culture, economics, social and other related areas published both online and printed version.</p> <p><strong>Indexing:</strong></p> <div dir="ltr" style="text-align: center;"> <div dir="ltr" style="text-align: center;"> <div class="separator" style="clear: both; text-align: center;"><a style="margin-left: 1em; margin-right: 1em;" href="http://catalogue.nla.gov.au/Record/754612" target="_blank" rel="noopener"><img src="https://4.bp.blogspot.com/-uxgJROysmFQ/V77pobh1_UI/AAAAAAAAHIo/6aX-PsGtpP0RqZc9feNqAARRB9RcH_WCACEw/s320/5.jpg" width="167" height="25" border="0"></a><a style="margin-left: 1em; margin-right: 1em;" href="https://catalog.hathitrust.org/Record/003331766" target="_blank" rel="noopener"><img src="https://3.bp.blogspot.com/-YNdmTZRXV7s/V77hxNdNLZI/AAAAAAAAHIU/z2hJ6La19-43PhE0iuzJpGEng0yOHOxEACLcB/s320/1.jpg" alt="https://catalog.hathitrust.org/Record/003331766" width="160" height="24" border="0"></a><a style="margin-left: 1em; margin-right: 1em;" href="http://www.worldcat.org/title/konfrontasi-jurnal-kultural-ekonomi-dan-perubahan-sosial/oclc/41109953" target="_blank" rel="noopener"><img src="https://4.bp.blogspot.com/-K33nF8u4Yto/V77hxb699hI/AAAAAAAAHIQ/BW3NYOzGgSEA9kZaR85GhrtaAwUI4BbfQCLcB/s320/2.jpg" alt="http://www.worldcat.org/title/konfrontasi-jurnal-kultural-ekonomi-dan-perubahan-sosial/oclc/41109953" width="160" height="24" border="0"></a><a href="https://scholar.google.com/citations?user=03yyCj0AAAAJ" target="_blank" rel="noopener"><img src="https://4.bp.blogspot.com/-x2izm6R3T-w/V77hxDwtQvI/AAAAAAAAHIM/hTR3LmbfvdE2qMQzOmGtqef1k1kbB23iACLcB/s320/3.jpg" alt="https://scholar.google.co.id/citations?hl=id&amp;imq=Jurnal+Konfrontasi&amp;user=3rEJdp4AAAAJ" width="160" height="24" border="0"></a><a style="margin-left: 1em; margin-right: 1em;" href="https://id.scribd.com/user/327512731/Jurnal-Konfrontasi?tab=collections" target="_blank" rel="noopener"><img src="https://1.bp.blogspot.com/-ZeD3zbVQjeE/V8WEtdVl7XI/AAAAAAAAHLM/LKj2iioRp7k2G0mM9n6lXjRfLMJRNYB2gCLcB/s320/SC.gif" alt="https://id.scribd.com/user/327512731/Jurnal-Konfrontasi?tab=collections" width="160" height="24" border="0"></a><a style="margin-left: 1em; margin-right: 1em;" href="https://malikusssaleh.academia.edu/JurnalKonfrontasi"><img src="https://4.bp.blogspot.com/-5f_oJhiutVk/V77h0Iy_fBI/AAAAAAAAHIY/9PGWXu_28f0SVHArS4VwFZvjwAhOgyMeACLcB/s320/4.jpg" alt="https://malikusssaleh.academia.edu/JurnalKonfrontasi" width="167" height="25" border="0"></a><a style="margin-left: 1em; margin-right: 1em;" href="http://suncat.ac.uk/serials/SC00000051805/CNS%2000200820" target="_blank" rel="noopener"><img src="https://1.bp.blogspot.com/-oKqxvcLqZ44/V8bi4R1-e0I/AAAAAAAAHLo/ELgabpIiiSgAFuiqgdi3htZQl5NGWGS-QCLcB/s320/SUNCAT.jpg" alt="http://suncat.ac.uk/serials/SC00000051805/CNS%2000200820" width="154" height="25" border="0"></a><img src="/public/site/images/webadmin/crossref2.jpg" width="108" height="43">&nbsp;&nbsp; <a href="https://moraref.kemenag.go.id/archives/journal/98567024082421480"><img src="/public/site/images/webadmin/moraref.jpg" width="108" height="43"></a> <a href="https://journals.indexcopernicus.com/search/details?id=65448" target="_blank" rel="noopener"><img src="/public/site/images/webadmin/copernicus.jpg" width="108" height="43"></a><img src="/public/site/images/webadmin/logo_sinta_52.png" width="103" height="41"></div> <div class="separator" style="clear: both; text-align: center;">&nbsp;</div> <div class="separator" style="clear: both; text-align: center;">&nbsp;</div> <div class="separator" style="clear: both; text-align: center;">&nbsp;</div> <div class="separator" style="clear: both; text-align: center;"><img src="/public/site/images/webadmin/Capture.JPG"></div> <div class="separator" style="clear: both; text-align: center;"> <h2>BIRCU BRANCH MANAGER</h2> </div> </div> </div> <center></center><center></center><center></center><center></center><center><img src="https://bircu-journal.com/public/site/images/bircuadmin/bircu_manager_1.JPG" width="600" height="400">&nbsp;<br><img src="https://bircu-journal.com/public/site/images/bircuadmin/bircu_manager_2.JPG" width="600" height="400"></center><center></center><center></center> Budapest International Research and Critics University en-US Konfrontasi: Jurnal Kultural, Ekonomi dan Perubahan Sosial 2716-2095 <p><a href="http://creativecommons.org/licenses/by-sa/4.0/" rel="license"><img style="border-width: 0;" src="https://i.creativecommons.org/l/by-sa/4.0/88x31.png" alt="Creative Commons License"></a><br>This work is licensed under a <a href="http://creativecommons.org/licenses/by-sa/4.0/" rel="license">Creative Commons Attribution-ShareAlike 4.0 International License</a>.</p> <center><strong><br></strong> <p style="text-align: justify;">Authors who publish with this journal agree to the following terms:</p> <ol> <li class="show" style="text-align: justify;">Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under <a href="http://creativecommons.org/licenses/by/4.0/" rel="license">Creative Commons Attribution 4.0 International License</a> that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.</li> <li class="show" style="text-align: justify;">Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.<span style="font-size: 10px;">Penulis.</span></li> <li class="show" style="text-align: justify;">Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (Refer to <a href="http://opcit.eprints.org/oacitation-biblio.html" rel="license">The Effect of Open Access</a>).</li> </ol> </center> The Youthful Nation and the Digital Ceiling: Examining the Paradox of EdTech Adoption amidst Systemic Capacity Gaps in Ethiopia https://konfrontasi.net/index.php/konfrontasi2/article/view/387 <p>Ethiopia's demographic surge, with 70% of its 135.5 million citizens under the age of 30, creates unprecedented pressure on an education system already grappling with profound learning poverty and infrastructure deficits. This paper examines the paradox of educational technology (EdTech) adoption amidst these systemic capacity gaps, introducing the "digital ceiling" as a metaphor for the layered structural barriers that constrain digital transformation. Despite ambitious policy frameworks, including Digital Ethiopia 2025/2030 and a comprehensive Digital Education Strategy, the Global Education Futures Readiness Index places Ethiopia in the 10th percentile globally, with critical deficits across infrastructure (8th percentile), human capital, and governance. While homegrown innovations like GlobeDock Academy, Zegju, and the E-School platform have demonstrated remarkable ingenuity, reaching hundreds of thousands of learners through offline-first designs; they confront persistent bottlenecks. Unreliable electricity and connectivity, minimal teacher digital readiness, prohibitive economic exclusion, and institutional fragmentation trap these promising solutions in pilot phases. Without shared operating frameworks and coordinated policy execution, proven innovations fail to integrate into the public school system, risking the erosion of homegrown talent and the exacerbation of urban-rural and gender inequities. This paper argues that Ethiopia's demographic dividend risks becoming a demographic burden unless the nation pursues systemic, sustained investment. Pathways forward require foundational infrastructure expansion, continuous teacher professional development, coherent multi-stakeholder policy alignment, and equity-centered design explicitly targeting rural, low-income, and female learners. Ultimately, dismantling the digital ceiling demands more than deploying devices; it necessitates an aligned ecosystem of capital, capacity, regulatory support, and institutional commitment to transform demographic pressure into a springboard for inclusive and sustainable educational transformation.</p> Belay Sitotaw Goshu Muhammad Ridwan Copyright (c) 2026 Konfrontasi: Jurnal Kultural, Ekonomi dan Perubahan Sosial https://creativecommons.org/licenses/by-sa/4.0 2026-08-18 2026-08-18 13 3 135 253 An Analysis of Tax Dispute Resolution in the Tax Court in Light of the Principles of Legal Certainty and an Efficient, Accessible, and Cost-Effective Judiciary https://konfrontasi.net/index.php/konfrontasi2/article/view/388 <p>One of the main sources of state revenue used to finance development and improve public welfare is taxation. In Indonesia, tax reform has adopted a self-assessment system. However, this system requires strict supervision by the tax authorities, one of which is carried out through the issuance of Tax Assessment Letters (Surat Ketetapan Pajak or SKP). Disagreements between the tax authority and taxpayers (WP) regarding the amount of tax payable often lead to tax disputes settled through the Tax Court. Nevertheless, a key issue faced by the Indonesian Tax Court is the absence of a provision regarding the time limit for rendering a decision in tax dispute resolutions. This condition has the potential to create legal uncertainty for taxpayers, the government, and the public. It also undermines the fulfillment of the principle of judicial power administration that is prompt, simple, and low-cost. This study aims to analyze the issue of the timeframe for delivering decisions in the Tax Court. The research employs a normative juridical method using the statute approach and conceptual approach. The results indicate that the judicial system in Indonesia requires reform, particularly in regulating the time limit for delivering judgments. Although Supreme Court Regulation (PERMA) No. 03/2019 provides rules regarding the submission of written decisions within a specific timeframe, it does not regulate the interval between the final hearing and the pronouncement of the decision. Therefore, it is necessary to establish a clear time limit for decisions in the Tax Court to uphold the principles of legal certainty and the efficient, simple, and affordable administration of justice.</p> Jaka Lirmaya Shelly Kurniawan Copyright (c) 2026 Konfrontasi: Jurnal Kultural, Ekonomi dan Perubahan Sosial https://creativecommons.org/licenses/by-sa/4.0 2026-08-31 2026-08-31 13 3 25 262