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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.

Central Aceh is one of the Regencies located in the center of the Province of Aceh which is dubbed as the Gayo plateau region, Aceh is a province in Indonesia that applies customary law in settling cases or disputes in the community through the Sarak Opat Kampung Customary Court, as regulated in The Aceh Qanun number 9 of 2008 concerning the Development of Customs and Customs was later reinforced by Governor Regulation Number 60 of 2013 concerning the Implementation of Customary and Customary Dispute / Dispute Settlement.This study aims to describe the function and authority and find out the procedures for implementing Customary Courts by Sarak Opat in Central Aceh District, then to find out the invoices that constrain Sarak Opat in carrying out customary justice and to find formulations that are obstacles in the implementation of adat justice in Aceh District The middle.This study uses empirical juridical research methods with research sites in Central Aceh District using secondary, primary and tertiary data, then the research data is collected through literature, interviews and observations. From the results of the data are further arranged descriptively analysis.

The enforcement of fair and transparent justice requires a firm guarantee of the principles of fair trial and open justice within the judicial system. These two principles are fundamental to the protection of human rights and serve as essential mechanisms to ensure the accountability of judges as executors of judicial power. This study aims to analyze the implementation of fair trial and open justice principles in judicial oversight practices through the instruments of legal memorandum and public examination (eksaminasi). This research employs a normative method with a statutory and document-based approach. The findings indicate that although not formally regulated as part of Indonesia’s judicial oversight system, legal memoranda and examinations play a significant role in enabling public participation and control over judicial independence and integrity. Strengthening these instruments can serve as an effective strategy to realize an accountable, transparent judiciary that upholds procedural justice.

The growth of the digital marketplace presents both opportunities and challenges for MSMEs (Micro, Small, and Medium Enterprises) in protecting their trademarks. This study aims to analyze the legal protections against trademark infringement of local products in the digital marketplace, identify the challenges faced by MSMEs, and formulate effective preventive and repressive strategies. The research employs a normative-empirical approach, analyzing Law No. 20 of 2016 on Trademarks, the Electronic Information and Transactions Law (ITE Law), and a case study of the MSME MoriGe. The findings reveal that while Indonesia's legal framework for trademark protection is adequate, its implementation faces obstacles such as low awareness among MSMEs regarding trademark registration, slow law enforcement, and the complexity of infringements in the digital space. This study recommends proactive trademark registration, enhanced collaboration with digital platforms, and widespread legal outreach to MSMEs. The research findings are expected to contribute to strengthening legal protections for local product trademarks in the digital era.

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.

This study examines the implementation of the legislative duties and functions of the House of Representatives of the Republic of Indonesia (DPR RI) during the 2019–2024 period. Legislative function, as stipulated in Article 20A of the 1945 Constitution of the Republic of Indonesia, constitutes one of the core and most influential functions of the DPR, enabling it to affect various aspects of national governance. However, in practice, this function has not been carried out optimally. Legislative performance is evaluated not only in terms of the quantity of legislation produced but also in the quality of the laws enacted. Using a normative juridical research method, grounded in positivist legal theory. The findings indicate that throughout the 2019–2024 period, the DPR’s legislative performance has fluctuated and remained suboptimal. Of the 256 bills included in the National Legislative Program (Prolegnas), only 63 were enacted into law. Several inhibiting factors were identified, including the competency of members, lengthy decision-making procedures, political party composition, and limited public participation. This study underscores the importance of enhancing the capacity of DPR members through regular training and education. Greater transparency in the legislative process is also crucial to maintaining public trust. Furthermore, streamlining bill deliberation mechanisms and fostering inter-factional dialogue are essential strategies to accelerate consensus and improve legislative outcomes.

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.

This study analyzes the legal aspects in the application of the e-voting system in the election of village heads as a form of technological innovation in voting. With a normative legal approach, this research is based on relevant laws and regulations, including Law Number 6 of 2014 concerning Villages and its amendments in Law Number 3 of 2024. The results of the study show that the e-voting regulation is not explicitly contained in the law, but gives authority to local governments to design village head election policies, which is strengthened by the Constitutional Court Decision Number 147/PUU-VII/2009. In addition, the e-voting mechanism meets the principle of legality in the elections, emphasizes the principle of luberjurdil, and is in line with democratic values. The conclusion of this study emphasizes that the implementation of the election with the e-voting method can be applied by paying attention to the legal standards and cumulative requirements that have been set.

Tourism is one of the strategic fields to obtain foreign exchange and support national and regional development. Indonesia has a rich diversity of tourist destinations, spread across the country. One of the regions famous for its beautiful and attractive tourist destinations is East Manggarai Regency, East Nusa Tenggara Province (NTT). This regency has various tourist destinations that attract attention and have unique characteristics. Currently, the focus of the community, particularly the people of East Manggarai Regency, is on the Watu Pajung Beach and Rana Tonjong Lake tourist destinations in Nanga Mbaur and Nanga Mbaling villages, Sambi Rampas sub-district. Considering its potential to increase regional income, this destination is specifically regulated through the East Manggarai Regency Regional Regulation Number 7 of 2016 concerning the management of the Watu Pajung Beach and Rana Tonjong Lake tourism area.This research uses empirical juridical methods, collecting data through interviews, observations, and literature studies. The results of the study show that the implementation of the function of the East Manggarai Regency Tourism Office has shown an increase, but it is not yet optimal. Based on field experience and information obtained, the researcher can provide suggestions and input, namely: The Tourism Office must be more serious in overcoming the obstacles of managing the Watu Pajung Beach and Rana Tonjong Lake tourism to achieve optimal results, and the Local Government supports with larger budget assistance so that the management of tourist destinations is smoother.

The role and responsibilities of Regional Regulations differ based on the principles and practices stated in the Constitution/UUD and the Regional Government Law. This role is important in ensuring that every regional legal product produced has good substantive and procedural quality. The purpose of this study is to determine and analyze the existence of the Gorontalo Regional Office of the Ministry of Law in improving the quality of regional legal products produced. The method used in this study is an empirical research type, namely legal research based on the reality that researchers obtain in accordance with data in the field. The Gorontalo Regional Office of Law also pays attention to the principle of public participation. In every mentoring process, the regional government involves the community and stakeholders in the preparation of regional regulations. This is an embodiment of the principle of democracy in a state of law, where the law does not only come from above (top-down), but also from below (bottom-up). This strengthens the legitimacy of the law in the eyes of the community and ensures the sustainability of the implementation of these regulations. The existence of the Gorontalo Regional Office of the Ministry of Law plays a central role in efforts to improve the quality of regional legal products. Through the functions of harmonization, consultation, and legal education that are continuously carried out to local governments and stakeholders, the Regional Office contributes greatly to ensuring that every regional regulation produced meets formal legal aspects, but also reflects justice.

Most people do not know the legal basis for resolving traffic accidents that result in death through restorative justice (peaceful, family). Such a wrong public perception will cause great harm to the government's efforts to develop in the legal field, among other things, it can raise confusing questions. This study is a contribution of researchers' thoughts to participate in solving one of the legal problems that have long occurred in society. The research used is juridical-sociological or empirical research with a legal research approach. This research is an in-depth interview. The data collected are verbal and nonverbal. The conversation is recorded in a notebook or recorded with a tape recorder. The data is processed, analyzed and interpreted in a juridical-descriptive manner to explain or describe the data obtained by providing a logical interpretation and confirmed by the opinions of experts. The results of the study indicate that the causal factors or reasons for peaceful resolution or restorative justice of traffic accident cases resulting in fatalities at the Kupang City Police Resort are public legal awareness, public tendency to prioritize peace and family, and police discretionary authority. The practice of restorative justice resolution of traffic accident cases resulting in fatalities is carried out through the stages of the Approach Stage, Mediation Stage, Agreement Making Stage, Agreement Implementation Stage, and Completion and Case Closed Management.

The indigenous Nggolonio community gave land to newcomers (Dhajong) with the mandate that this land was only for making settlements, surviving and earning a living and not for other interests. However, the Dhajong community used this land for the construction of public facilities, the indigenous community of Nggolonio Village questioned the implementation of the mandate from their ancestors. The research used was empirical legal research with a qualitative approach. Data collection for this research was interviews and document studies. The results of the study indicate that the position of the customary rights of the Nggolonio Community against the rights of the Dhajong immigrant community, customary rights are the collective rights of the indigenous community to a certain area that is inherited from generation to generation. This right includes control and management of land and the natural resources above it. In the context of immigrant communities, access to and use of customary land is usually regulated by customary mechanisms that apply in the local community. This can involve the involvement of special agreements or land use permits that are mutually agreed upon between the indigenous community and immigrants. It is important to note that each indigenous community has different rules and mechanisms in managing relations between indigenous communities and immigrants. Therefore, a deep understanding of customary law and local practices in Nggolonio Village is essential to obtain an accurate picture of the status of customary rights of indigenous peoples and the rights of immigrant communities in the area.

A standard agreement is a form of standard contract that is drawn up unilaterally by business actors, without providing flexibility for consumers to negotiate the content of the clauses contained therein. This characteristic creates an imbalance in the legal position between business actors and consumers, which in practice is often used to include exculpation clauses or unilateral clauses that are substantively detrimental to consumers. In the context of Indonesian law, this form of contract has become a common practice in various sectors, ranging from financial services to electronic transactions, so the urgency of legal protection for consumers has become increasingly significant. This research aims to analyze and evaluate the form of legal protection for consumers in standard agreements, based on the provisions of Law Number 8 of 1999 concerning Consumer Protection and related legal instruments, including implementing regulations and relevant jurisprudence. The research approach used is normative juridistic, with data collection methods through literature studies, normative analysis of laws and regulations, and an examination of several concrete case studies that illustrate imbalances in the legal relationship between consumers and business actors. The results of the study revealed that although normative legal protection has been regulated quite firmly, especially in the provisions regarding the prohibition of the inclusion of clauses that are detrimental or misleading to consumers, various structural and cultural obstacles are still found in its implementation. These obstacles include weak supervision mechanisms for business actors, limited consumer access to legal understanding, and suboptimal role of consumer dispute resolution institutions. Thus, it is necessary to strengthen regulations through more operational legal instruments, increase the capacity of supervisory institutions, and mainstream consumer legal literacy as a long-term strategy in realizing a fair, effective, and sustainable consumer protection system.

This study aims to (1) determine the legal provisions regarding the execution of fiduciary guarantees based on Law Number 42 of 1999 concerning Fiduciary Guarantees, (2) determine the legal limitations in the execution of fiduciary guarantees against problematic credit based on applicable legal provisions. The type of research used is normative legal research, using a qualitative approach. The results of the study indicate that although normatively fiduciary execution can be carried out directly by the creditor based on a fiduciary certificate that has executorial power, in practice various obstacles arise. These obstacles include the unregistered fiduciary deed, imperfect agreements, debtor approval, to the decision of the Constitutional Court which guarantees the existence of a default agreement and court involvement if an agreement occurs. This study concludes that legal protection for debtors is getting stronger, but the effectiveness of fiduciary as a credit guarantee faces new challenges in its implementation.

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.

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.

This study examines the effectiveness of the SP4N LAPOR application in managing public service complaints by the Communication and Information Agency of Muara Enim Regency, South Sumatra Province. Using a qualitative approach with a descriptive method, this study evaluates the effectiveness of the application through three main dimensions: achievement of objectives, integration, and adaptation. The study results indicate that the implementation of SP4N LAPOR has not been optimal due to several obstacles, particularly the lack of coordination and communication between relevant agencies. The study also identified various factors hindering the application's effectiveness, such as slow response times to public complaints and insufficient awareness about the application's use. Despite these challenges, the local government continues to improve the system, including establishing communication channels through WhatsApp groups between agencies and providing various platforms for submitting complaints. This research contributes to understanding how digital complaint management systems can be implemented more effectively in the local government context.

Reading ability is a fundamental skill that plays a crucial role in education, as it significantly contributes to students’ academic achievement and intellectual development. This study aims to analyze the reading skills of seventh-grade students at SMP IT Robbani Indralaya, focusing on both mechanical and comprehension aspects. The research employed a descriptive quantitative method by distributing questionnaires to 19 student respondents. The questionnaire instrument was designed based on two main aspects: mechanical skills (letter recognition, linguistic elements, and slow reading speed) and comprehension skills (understanding text meaning, evaluating content, and flexible reading speed). The analysis results showed that the majority of students were in the “Good” category (63.16%), while the rest were in the “Fair” category (36.84%). There were no students in the “Very Good” or “Poor” categories. Internal factors such as motivation and reading interest, as well as external factors such as family support and school facilities, were found to influence students' reading skills. This study recommends the implementation of continuous and collaborative literacy development efforts involving students, teachers, schools, and families to improve reading skills comprehensively.    

The phenomenon of character assassination is now increasingly prevalent in the digital realm, often carried out by corporate entities through destructive information campaigns. Unfortunately, the criminal law system in Indonesia has not been fully able to provide strict accountability for legal entities. This research aims to analyze how criminal accountability can be applied to corporations involved in character assassination. The research method used is a normative juridical approach with qualitative analysis techniques of relevant regulations and case studies. The results of the study show that there is a void of norms in Indonesian criminal law related to corporate criminal liability in non-physical cases such as digital defamation.

Parental control over adolescents in this study was conducted in  high-risk residential environment where massage parlors with additional services are present. This study aims to determine the driving factors and level of parental control implementation among adolescents in the residential environment using Travis Hirschi's social control theory approach. The data analysis used in this study is descriptive quantitative research. The population consisted of all parents with adolescents aged 15-21 years, totaling 46 families. The entire population was used as samples using census sample technique. Data was collected through questionnaire completion, and central tendency calculations. The research results show that knowledge anda perseption factors have a strong connection to the level of parental control implementation among adolescents in high-risk residential environments in terms of attachment, commitment dan belief aspects. However, the aspect of parential involvement in accompanying adolescents is still relatively moderate thus requiring improvement.