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This research conducts a juridical analysis of the problematic implementation of income tax on digital economic activities within Indonesia's taxation system. Digital transformation has altered the global economic landscape, yet the existing tax system has not fully accommodated the specific characteristics of the digital economy. This study aims to identify weaknesses in the income tax legal framework within the digital economy context and formulate an ideal construction for income tax regulation that can optimize tax revenue without impeding digital economic growth. The research employs a normative juridical methodology with statute approach, conceptual approach, and comparative approach. The findings indicate that current income tax provisions are ineffective in addressing digital economy challenges, particularly concerning concepts of income sources, permanent establishment, and monitoring mechanisms. The study recommends comprehensive reforms including redefinition of fundamental tax concepts, strengthening of the withholding tax system, development of tax information technology infrastructure, and harmonization with international standards. The ideal construction of income tax regulation must consider principles of legal certainty, fairness, administrative efficiency, and economic neutrality to create a taxation system adaptive to digital economic developments.

Islam prescribes marriage as a sacred and fundamental institution in human life, aiming to preserve dignity, lineage, and to build a harmonious (sakinah), loving (mawaddah), and compassionate (rahmah) family. In Islamic teachings, marriage can be conducted either monogamously or polygamously, with specific conditions. In Indonesia, polygamous practices are strictly regulated by various legal provisions, such as Law Number 1 of 1974 and the Compilation of Islamic Law. Nevertheless, polygamy remains a controversial issue in society, often carried out without fulfilling legal requirements, such as through unregistered (sirri) marriages. This phenomenon reflects a legal dualism between religious norms and state regulations. Furthermore, the social construction of polygamy shows that it is not merely a religious or legal issue, but also a product of social, cultural, economic dynamics, and the evolution of modern values. This study aims to explore how social construction shapes the perception and practice of polygamy and its implications for household harmony. Using a multidisciplinary approach, this study seeks to provide a comprehensive understanding of the relevance of polygamy in contemporary society and its impact on family structure and child welfare.

The tourism sector is an important aspect in the sustainability of economic development in Indonesia. One of the tourism in Banten Province is Banten Lama Tourism, this area is an important historical site in Indonesia.  As a manager, the Banten Provincial Government must revitalize the Banten Lama area including the physical restoration of buildings, infrastructure, and public facilities that have been damaged or degraded both in terms of function and aesthetics. The purpose of the research is to examine the extent to which the principles of good governance are applied in the process of APBD management in the revitalization of the Banten Lama area.  This research uses a qualitative research type of case study approach a la Creswell. The existence of a revitalization budget report is a form of Banten Provincial Government has shown an initial form of accountability commitment in the management of public funds through the preparation and realization of the Banten Lama Area revitalization budget. The legal basis for revitalization is the 2016 Governor Regulation Number 14 article 5, Governor Decree Number 437/Kep.160-HUK/2018, the 2010 Cultural Heritage Law Number 11 in article 43 and the Momerandum of Understanding (MoU) Number 430/MOU.4-HUK/2017, 430/718-Setda/2017 & 516/MOU.24-HUK-2017 on October 4, 2017 by the Banten Provincial Government, Serang City Government and Serang Regency Government. The implication of the research is to understand how the impact on the development of Banten Lama tourism area.

This research examines the implementation of the principle of openness in the examination of cases in civil court proceedings in Indonesia, focusing on two main issues: (1) how the principle of openness is regulated and applied in civil court practices, and (2) what key obstacles hinder the implementation of this openness. The purpose of the study is to provide an in-depth overview of the mechanisms for implementing the principle of openness in the civil judicial process and to identify inhibiting factors that need to be addressed promptly in order to make the judicial system more transparent and accountable. This study employs a normative juridical method with a statutory and conceptual approach. Data were obtained through literature review, including legislation, legal doctrines, and relevant court decisions, and analyzed using a descriptive-analytical method. The findings indicate that the principle of openness is well accommodated normatively within Indonesia’s civil judicial system; however, its implementation still faces significant challenges, such as limited supporting facilities, inadequate dissemination among judicial officers, and the tension between protecting the privacy of parties and ensuring public access to information. To address these issues, improvements in technological infrastructure, human resource training, and internal policy revisions are essential steps to optimize the principle of openness in civil court proceedings.

This study aims to evaluate the transparency and effectiveness of the use of the 2025 Regional Revenue and Expenditure Budget (APBD) in flood management in DKI Jakarta Province. Although the provincial government has allocated a large budget, the problem of flooding is still an annual issue that has not been resolved. Using a qualitative case study approach and George C. Edward III's policy implementation theory as an analytical tool, this study examines four key variables: communication, resources, implementer disposition, and bureaucratic structure. The results of the study indicate that policy implementation faces various obstacles such as communication with minimal public participation. Limited technical and human resources, implementer caution due to bureaucratic pressure, and weak integration between agencies. This study concludes that the problem of flooding in Jakarta is not only related to technical aspects, but is also a reflection of the suboptimal regional financial governance and sustainable and accountable public policy implementation system.

The implementation of educational financial management is crucial as part of the commitment to progress that is the focus of this study, with the aim of examining financial management based on the principles of effectiveness, efficiency, transparency, and accountability in the 'Aje Kendor Sekolah' program using Public Financial Management Theory and Policy Implementation Theory. This study uses a qualitative research method with Creswell's case study approach. The research findings indicate that budget management aligns with formal procedures, but planning is not yet fully participatory. The reporting system is structured, but community involvement in oversight remains symbolic. The presence of collaboration among various stakeholders has not addressed the shortages in facilities and funding. Therefore, these shortages need to be addressed to encourage sustained school participation in the future.

This research discusses the process of relocating residents from informal settlements under the Pasopati Bridge to Simple Rental Flats (Rusunawa) in Solokan Jeruk, Bandung Regency. This relocation is a policy of the Bandung City Government and West Java Provincial Government to organize extreme slum areas and provide adequate housing for low-income people. Using a qualitative approach and literature study, this research analyzes the mechanisms for implementing relocation, the actors involved, and the social and economic impacts experienced by residents after relocation. The research results show that although relocation provides access to more adequate housing and basic facilities, residents face serious challenges in terms of social adaptation, loss of community networks, increased economic burden, and loss of old sources of livelihood. Relocation also causes psychosocial pressure and shifts in the structure of social interactions due to changes in the physical environment and social norms in the flat. This study emphasizes the importance of a participatory approach and comprehensive post-relocation interventions, including economic, social and psychological support, so that relocation is not just a physical transfer, but also a sustainable life transformation for affected residents.

This study aims to analyze the Capacity of the New Village Government Apparatus in Takatunga I Village, Ngada Regency. The method used in this research is a qualitative method with a case study approach. The theory used in this research is the theory of Apparatus Capacity according to Asrori which highlights three abilities, namely basic ability, management ability and technical ability. Informants who became research sources amounted to 12 people. The data sources used are primary data and secondary data. Data collection techniques in the research are interviews, observation, documentation and literature study. Data analysis techniques used in the research are data reduction, data presentation and conclusion drawing. The results showed that the basic skills possessed by the apparatus in Takatunga I Village were inadequate, most of the apparatus did not know the basic fundamentals of village government, their main duties and functions. In addition, Takatunga I Village does not yet have a village profile and village government organizational structure. The management skills possessed by Takatunga I village officials are still very limited; there are still complaints from the community about the services provided, because there is only one official who can operate a computer. In addition, although monitoring is limited to monitoring development, evaluation in Takatunga I Village is still limited to reporting every semester. The financial disbursement process is well done, but the accountability aspect is still less than optimal. The technical capabilities of the Takatunga I Village apparatus are quite good, despite having limited facilities and mastery of technology such as computers.

Taxes are responsible for providing services and development to the community because the country’s main income comes from taxes. However, the low level of taxpayer compliance is a significant challenge. This study aims to examine how the implementation of e-tax improves taxpayer compliance in Indonesia. The researcher used a descriptive qualitative approach method by analyzing various previous journal studies. The results of the study indicate that among the  many benefit provided by e-tax, there are still obstacles in the implementation of e-tax among the taxpayer. Public awareness which is still minimal is the main challenge in implementing taxes electronically. Limitations and gaps in infrastructures that affect internet connections in their implementation make it difficult to access the DJP Online Portal. Technological developments also increase vulnerability to security, the government is required to guarantee the security of taxpayer financial data. The influence of tax implementation that affects taxpayer compliance with E-Filling. Tax payment not only covers building but also law enforcement in the field  of motor vehicle taxation. Currently the E-Samsat system has begun to be implemented which provides convenience in the tax payment process. To optimize this e-tax system, there are several strategies in the form of developing and improving the e-Filling system, providing comprehensive tax services. With a structured approach, e-tax has great potential to support digital tax reform and can improve administrative efficiency and also strengthen the country’s fiscal foundation as a whole.

The formation of the Saber Pungli Task Force was carried out as a firm and real step by the government to restore public trust, so that through Presidential Regulation Number 87 of 2016 concerning the Clean Sweep Task Force for Illegal Levies, all city areas in Indonesia formed the task force to eradicate and enforce the law. This type of research is empirical. After the data is obtained, the researcher will group the data based on the data source and analyze it to get answers to the formulation of the problem in this study. The results of the study show that the Clean Sweep Task Force for Illegal Levies (Satgas Saber Pungli) was formed with the aim of eradicating the practice of illegal levies that occur in various public service sectors in Indonesia, and the Clean Sweep Task Force for Illegal Levies at Tenau Port involves various activities aimed at overcoming and preventing the practice of illegal levies in various public service sectors to create a public service system that is free from extortion and increase public trust in public services. In its implementation, various inhibiting factors are still encountered, namely the weak performance of the task force in the field, aspects of facilities and infrastructure such as the low reporting channels that are friendly and easily accessible to the public, and the budget which is still a real challenge in implementing the Saber Pungli Task Force function, especially in areas such as East Nusa Tenggara Province (NTT) which has geographical characteristics as an archipelago.

Article 1 point 5 of Law Number 6 of 2014 defines a village as a legal community unit with the right to its origin. In its implementation, the village government may facilitate the establishment of traditional village institutions (LAD), which function to preserve customs and serve as partners in village governance. Todo Village in Manggarai Regency continues to uphold its traditional values through a functioning customary institution that plays a role as a stakeholder. However, modernization often creates tension between traditional values and modern societal demands. This research is a normative legal study supported by empirical data. The data were analyzed using a juridical-descriptive qualitative method, obtained through field research and other sources.The findings show that the traditional institution in Todo Village has adopted a more modern and administrative structure without losing its core functions in preserving local customs. It maintains a constructive partnership with the village government while each operates independently. Strengthening efforts include providing infrastructure, allocating village funds for traditional house maintenance, and establishing customary organizations to support development. However, challenges remain, especially due to the lack of specific regulations and the fact that Todo has not yet been officially designated as a customary village.

Deconstruction was introduced by a French philosopher born in Algeria, Jacques Derrida. This theory challenges the centralized and rounded mode of meaning as might be desired by the text or which is deliberately made clear by the logical relationship of the text. The “unspeakable” power of the text is the logic that is trivialized or underestimated as a secondary meaning that at times endangers the structure of the text or produces ambiguous paradoxes, which will erode the reader. Deconstruction aims to dismantle the Western metaphysical tradition such as Husserlin's phenomenology, Saussurean structuralism, structuralism. Derrida's deconstruction method is better known as metaphorical deconstruction. Metaphor here is not understood as an aspect of the expressive function of language but as an essential condition of speech. Metaphor represents one way of constructing discourse and strongly influences the understanding of various texts. Deconstruction is carried out on metaphorical texts composed by the author. Deconstruction can occur in the text itself or vice versa, we who deconstruct a text. In conclusion, deconstruction can be applied in everyday life by recognizing that other people's views on a topic and perspective may have different meanings from ours.

This study aims to analyze the role of local values in the sustainable management of peatlands in Dayun Village, Siak Regency, Riau Province. The research applies a descriptive qualitative method using a normative-empirical approach. Findings indicate that although formal customary law structures are no longer present, local communities continue to apply traditional values in land management. Activities include sustainable watermelon farming, batik training using watermelon leaves, and processing agricultural products into local goods such as juices and watermelon-based snacks. Furthermore, educational tourism initiatives emphasize Malay cultural preservation, environmental awareness, and social revitalization. Community activities such as group exercises, outbound games, forest fire prevention education, and crafts training are led by the local tourism awareness group (Pokdarwis). These reflect a transformation of local values into tangible actions supporting ecological sustainability and community economic growth. The study also highlights the importance of local leadership and external collaboration in implementing these grassroots initiatives successfully.

Service quality is the level of excellence or specialty of a service that can meet the needs and expectations of the community. Public service is an activity carried out by the government and other institutions to meet the needs of community services in accordance with laws and regulations. This service can be in the form of public goods, public services, and/or administrative services. The purpose of this study was to determine the quality of service in issuing Business Identification Numbers for micro businesses at the Pekanbaru City Investment and One-Stop Integrated Service Office and its supporting and inhibiting factors. This study uses a qualitative approach. Data collection techniques use interviews. Data analysis in this study was carried out using qualitative descriptive. The results of the study explain that the quality of service is already in the good category which is assessed from the transparency in the services provided where there is openness in the service process, services that are in accordance with the rules and there is ease in the service process. The principle of accountability in improving service quality to ensure that each service can be accounted for and provide services in accordance with the conditions that have been set. Community participation in improving services has been carried out well by providing services according to rights and balance. Supporting factors in improving service quality include the ability of employees to serve, the availability of supporting facilities and infrastructure, and the development of a better service system as part of improving services. While inhibiting factors include increased supervision and complicated bureaucracy in efforts to improve services.

This study aims to analyze the role of fitness development in shaping the discipline and physical resilience of students at UPT SPF SD Negeri 107405 Sei Rotan. The research is motivated by the importance of holistic character education at the elementary level, where fitness does not only focus on physical fitness, but mental formation and discipline. This research uses a qualitative approach with a case study design, involving observation, interviews, and documentation. The results showed that structured activities, such as morning gymnastics, flag ceremonies, and scouting, succeeded in integrating the values of discipline, physical and mental resilience contextually. Students not only become fitter, but also show improvements in time discipline, cooperation, and resilience to challenges. This finding is strengthened by the testimony of teachers stating that routine habituation in the classroom creates a school culture that is conducive to character development. This study recommends the development of more creative and collaborative wellness programs involving parents and the community. The implications of this research provide a practical contribution to strengthening character education in elementary schools through a close approach.

This research examines the role of SIMKARI (Sistem Informasi Manajemen Kejaksaan) in enhancing transparency and accountability at the High Prosecutor’s Office of Gorontalo in the digital era. The implementation of SIMKARI, as a digital management information system, is aimed at improving the efficiency of data management, monitoring, and reporting within the institution. Through qualitative research methods including literature study, observation, and interviews with key stakeholders at the High Prosecutor’s Office of Gorontalo, this study identifies both the benefits and challenges associated with SIMKARI's use. The results indicate that SIMKARI has significantly contributed to the transparency of public information and the accountability of internal performance. However, challenges such as limited digital literacy and infrastructure issues remain. The study concludes that continuous improvement and strategic collaboration are necessary to optimize SIMKARI’s effectiveness in supporting a transparent and accountable justice system.

The rapid development of information technology has accelerated the transformation of public services in Indonesia toward digitalization. This study aims to analyze the effectiveness level of digitalization in administrative services at the Medan Amplas District Office. A qualitative approach was used, employing a literature review method by collecting data from books, scientific journals, policy documents, and institutional performance reports. The results show that the digitalization of administrative services in Medan Amplas District has improved service timeliness, cost and procedure transparency, and public satisfaction, with system adoption rates increasing from 30% to 65% between 2018 and 2022. Digitalization has also provided benefits in terms of time and cost efficiency, as well as enhanced staff productivity. However, several challenges remain, such as infrastructure limitations, uneven digital competencies among staff, regulatory inconsistencies, and organizational culture resistance to change. In conclusion, the digitalization of administrative services at Medan Amplas District has been effective but still requires continuous improvement in technical aspects, human resource capacity building, regulatory harmonization, and cultural change to achieve sustainable optimization of public services.

This study aims to explore in depth the impact of population density on the quality of life of residents in densely populated areas of Serang City, Banten Province. The background of this research is based on the phenomenon of increasing population numbers due to ongoing urbanization and migration, which directly affects the social, economic, and environmental pressures in urban areas. This research employs a qualitative approach using a descriptive method. Data were collected through in-depth interviews with residents, community leaders, and local government officials, as well as field observations in areas with high population density. Secondary data were obtained from official documents such as reports from the Central Bureau of Statistics (BPS) and regional development planning documents. The results reveal that population density negatively affects access to basic services such as clean water, sanitation, education, and healthcare. Furthermore, it creates pressure on the living environment and reduces the comfort of residential spaces. Communities in high-density areas tend to face challenges in fulfilling basic needs adequately, which in turn impacts their overall well-being. This study highlights the importance of participatory and data-based urban planning, along with strong cross-sectoral coordination in providing social and environmental infrastructure. It is recommended that local governments develop adaptive policies in response to demographic dynamics to create livable, inclusive, and sustainable urban spaces. The findings of this research are expected to serve as a reference for future policy-making regarding the development of densely populated areas.

This study aims to identify the optimal model in the integration of philosophical disciplines in the structure of the educational program of “Public Administration” students, as well as explore the features of the management of educational strategies suitable for the training of civil servants. The main focus of this research is: 1) academic management strategies to overcome curriculum overlap due to the dominance of philosophical disciplines in public administration study programs; 2) adaptation of educational programs for public administration students to be in line with the needs of the world of work, both at national and international levels; 3) characteristics of internationalization of public administration education programs, especially in the context of academic mobility and adaptation of the Indonesian public administration system to global standards. This research uses the cultural-historical analysis approach, comparative method, structural-functional method, and expert evaluation to explore and analyze problems and develop solutions. The research findings show that the dominance of traditional philosophy courses in the curriculum is often ineffective in shaping the competencies needed in the world of work. The research identified three main challenges: saturation of the curriculum with theoretical courses, lack of connection between the curriculum and the practical needs of the working world, and low use of English in teaching key courses. To address these issues, this research proposes restructuring the curriculum through the integration of three disciplinary groups: applied logic, cultural studies, and applied political science. In addition, the implementation of a contextualized bilingual learning model is also considered as a solution to improve the relevance of the curriculum. The uniqueness of this article lies in its approach that combines philosophical studies with managerial strategies in curriculum design, complemented by empirical experiences from international and cross-institutional cooperation. This article offers a reinterpretation of the utilization of philosophy as a tool for the development of professional competence in public administration education, not just as an abstract worldview.

The debate surrounding the inclusion of law enforcement agencies in the structure of Danantara has become a hotly debated discourse among the public because it is considered an attempt to minimize the duties and authority of law enforcement agencies in conducting oversight. Based on a review of the concept of separation of powers and the principle of checks and balances and the concept of COI, it can be said that the inclusion of law enforcement agencies in the structure of Danantara does not have a clear urgency because in fact, without being included as Danantara's oversight and accountability committee, the police and the prosecutor's office as law enforcement agencies should be able to carry out their duties properly in terms of overseeing Danantara. In fact, being involved in Danantara will further dwarf the functions of the police and prosecutor's office because they are easily involved in organizational conflicts of interest, which has become a disease of this nation. The inclusion of the prosecutor's office and the police as oversight and accountability committees also oversteps the legal instruments that provide the legal umbrella for the existence of these two institutions. The inclusion of law enforcement agencies in Danantara's structure could also create an imbalance of power. The government argues as if the inclusion of the police and prosecutor's office as Danantara's oversight and accountability committees strengthens the commitment to accountable and transparent management of state assets and maintains balance and control over Danantara.