From Bali to the gold coast: A comparative study of digital transformation in tourism taxation of Indonesia and Australia

Zahroh, Fatmawati ORCID: https://orcid.org/0000-0001-5665-0000 and Ihalanayake, Ranjith (2026) From Bali to the gold coast: A comparative study of digital transformation in tourism taxation of Indonesia and Australia. Keunis, 14 (2). pp. 230-240. ISSN 2714-7274

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Abstract

This study examines the role of contextual Qur’anic exegesis in reconstructing Islamic values within contemporary Muslim society amid rapid digital transformation. The research aims to analyze how digital media reshapes Qur’anic interpretation, religious authority, and the dissemination of Islamic teachings, while exploring the relevance of contextual tafsir in addressing contemporary ethical and social challenges. The study employs a qualitative approach using a digital ethnographic design combined with phenomenological interpretation, selected because it enables an in-depth understanding of online religious interaction, interpretive practices, and Muslim experiences within digital environments. The research was conducted in Jakarta, Yogyakarta, and Bandung, Indonesia, as well as within several digital Islamic platforms representing active centers of contemporary Muslim discourse. Twelve informants consisting of Islamic scholars, digital preachers, Muslim youth activists, Islamic educators, and online content creators were purposively selected due to their active engagement in digital religious communication. The findings reveal that contextual Qur’anic exegesis strengthens moderate, inclusive, and adaptive Islamic understanding while responding to challenges such as misinformation, textual literalism, and ideological polarization in digital spaces. The study recommends strengthening contextual religious literacy and developing ethical digital Islamic education frameworks.

Item Type:	Journal Article
Keywords:	contextual qur’anic exegesis; digital islam; islamic values; digital society; contextual hermeneutics; religious authority
Subjects:	15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150107 Taxation Accounting
Divisions:	Faculty of Economics > Department of Accounting
Depositing User:	Fatmawati - Zahroh
Date Deposited:	05 Aug 2026 11:09

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