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This study, entitled "Value Added Tax Fairness in Samarinda City," analyzes the fairness of the 11% VAT rate under Law No. 7 of 2021 using socio-legal methods. The results show that although the single 11% VAT rate meets the principles of legality and horizontal justice because it applies equally to all consumers, this policy is not entirely fair from a vertical justice perspective. The regressive nature of the consumption tax tends to place a greater burden on low-income households. Field findings reveal that MSMEs feel burdened because the rate does not take into account their economic capacity, coupled with a lack of understanding of the input and output tax credit mechanisms. Administrative complexity and minimal education from tax authorities contribute to low compliance rates. This study recommends the implementation of a more flexible tiered VAT rate, strengthening tax education, providing technical assistance, and simplifying reporting for MSMEs to improve compliance and create more equitable tax justice.  

The implementation of a reward and punishment system is considered capable of improving employee work discipline. Rewards are given to encourage employee morale, while punishments are given as a reminder of the consequences of misconduct. This study aims to describe the implementation of the reward and punishment system in the Civil Service. Through a qualitative approach with in-depth observation, structured interviews with employees, and documentation studies. The results of the study found that the implementation of the reward and punishment system has been carried out well, with rewards given based on the level of discipline and performance of employees, while punishments are given based on the type of violation committed. The rewards given include Additional Employee Income, the Satyalancana Karya Satya award, exemplary employee awards, internship certificates, and retirement awards. Meanwhile, the punishments given include verbal warnings, written warnings, deductions from Additional Employee Income, and severe sanctions for employees with serious violations.  

The phenomenon of the “Sandwich Generation” (SG) in Indonesia, where individuals of productive age (30-40 years old) bear a double financial burden—supporting the needs of their children and immediate family (furu') while also supporting their elderly parents (ushul)—has become a widespread social and financial challenge. This pressure, exacerbated by inadequate income and low financial literacy, forces 94% of SG respondents to set aside their personal interests. This dilemma calls for a clear Sharia analysis of the priority scale of financial support. This article aims to analyze the SG maintenance dilemma through the Qawa'id Fiqhiyyah (Fiqh Principles) framework to establish a hierarchy of financial obligations. The two main principles used are Al-Farḍu afḍalu mina an-Nafli (Absolute Obligation takes precedence over Sunnah) and Al-Wājib lā yutrak illā liwājibin (An Obligation cannot be abandoned except for another Obligation). Fiqh analysis shows that the resolution of priority conflicts is based on the classification of the legal status of the recipient of alms, distinguishing between absolute obligations (Adami rights, contractual) and conditional obligations (wajib zhanni, Allah's rights). Key findings establish Sharia priorities in conditions of limitation: Self, Wife and Children (Absolute Obligations), Parents (Conditional Obligations), Siblings/Relatives (Sunnah/Nafl). This priority is established to protect the nuclear family unit as the foundation of society, in line with Maqāṣid ash-Sharīʿah (Sharia Objectives).

The national priority program of 12 years of compulsory education is a strategic effort by the government to improve the quality and equity of education, particularly at the secondary education level. This program is supported by the School Operational Assistance (BOS) and the Indonesia Smart Program (PIP). The PIP funds are used to meet the educational needs of students, such as purchasing books, stationery, uniforms, and transportation costs. The goal of providing PIP is to reduce the financial burden of education, decrease school dropout rates, and increase access to quality education. This study examines the effectiveness of PIP in promoting educational equity in Indonesia and evaluates the alignment of government policies related to beneficiaries, implementation, and monitoring of PIP. The method used is a literature review for public policy evaluation in the field of education. The findings show that PIP has successfully increased educational participation, as reflected in the improvement of the School Participation Rate (APS), Gross Participation Rate (APK), and Net Participation Rate (APM). PIP also expands educational access for children from low-income families. However, its implementation faces challenges such as bureaucratic obstacles, misidentification of recipients, low parental administrative literacy, and delays in the distribution of assistance in 3T regions (frontline, outermost, and underdeveloped).

This research aims to analyze the Regional Government's strategy in developing the Tanjung Lesung Tourism Area and identify obstacles and efforts to improve the community's economy. As a Special Economic Zone (SEZ) and a national priority tourism destination, Tanjung Lesung has great potential in encouraging local growth, but its development still faces challenges. The research uses a descriptive qualitative method through interviews, observations, and documentation studies with informants from the Tourism Office, SEZ managers, MSME actors, and Pokdarwis. The analysis refers to the theory of Suryadana's tourism development strategy, including attractions, accessibility, amenities, and institutions. The results of the study show that the government's strategy focuses on the development of attractions through the involvement of MSMEs and cultural preservation, as well as improving facilities with training and community assistance. This strategy has a positive impact on increasing income and job creation. However, there are obstacles in the form of limited regional authority in SEZ management, lack of optimal accessibility and infrastructure, weak collaboration between stakeholders, low capacity of local human resources, and inconsistent promotion. The government's efforts include increasing human resource capacity, facilitating MSMEs in events, and cross-sector coordination. In conclusion, the Tanjung Lesung tourism development strategy has contributed to economic empowerment, but it is not optimal, so stronger synergy is needed between the government, the private sector, and the community to realize sustainable tourism.

This study aims to analyze the Samsat (Village Unit) communication strategy in improving taxpayer compliance with Motor Vehicle Tax (PKB) in Pandeglang Regency. The study employed a qualitative approach, with data collection techniques including in-depth interviews, non-participant observation, and documentation studies. Informants were selected purposively, including internal Samsat personnel (heads of technical implementation units, socialization officers, social media administrators, Mobile Samsat coordinators, and the Regional Revenue Agency) and the public (compliant taxpayers, delinquent taxpayers, and community leaders). Data analysis was conducted using an interactive model through reduction, presentation, and drawing conclusions through source triangulation. The results indicate that communication strategies through direct outreach, social media, Mobile Samsat services, and the Tax Amnesty Program have proven effective in increasing taxpayer participation and compliance. The amnesty program, in particular, is effective in attracting delinquent taxpayers and has an impact on increasing regional revenue. This study concludes that an appropriate, consistent, and community-based communication strategy plays a crucial role in optimizing PKB revenue. These findings can serve as a reference for formulating more innovative and sustainable communication strategies to increase Regional Original Income (PAD).

Tourism plays a crucial role in regional development, not only in terms of the economy but also in enhancing the social and cultural quality of the community. Mojokerto Regency, particularly Pacet District, has significant natural tourism potential, one of which is Camping Outdoor Dolanan (COD) Tegal Klopo. This study aims to examine the role of the Village Government in community development through the utilization of this tourism potential. The research method used is descriptive qualitative, with data collection techniques including in-depth interviews, observations, and documentation. The informants in this study include the village head, BUMDes managers, tourism site managers, and local residents. The results of the study show that the Village Government plays a strategic role in designing and implementing tourism development programs in the village. The Village Government not only plays a role in building synergy between BUMDes and the community but also actively plans promotional strategies that can attract tourists to visit COD Tegal Klopo. Additionally, the Village Government also plays a role in raising community awareness about the importance of maintaining the sustainability of the environment and local culture so that this tourism can provide long-term benefits for the village. However, this tourism development faces several challenges, such as limited facilities and a lack of trained human resources to professionally manage the tourism destination. Despite these challenges, the development of COD Tegal Klopo tourism has shown positive impacts on the local economy, with an increase in income from the tourism sector. Moreover, this tourism also helps preserve local culture and encourages active community participation in the village development process. With continued support from the Village Government, it is expected that this tourism development will continue to grow, provide greater economic benefits, and preserve local culture and the environment for a better future.

Free trade provides significant opportunities for developing countries to increase exports, expand market access, and drive economic growth. Through engagement in global markets, products and services can reach a wider range of consumers, creating the potential for increased national income. However, global economic integration also presents serious challenges, particularly in terms of the protection of Intellectual Property Rights (IPR). As national boundaries in economic activity become increasingly blurred, intellectual property—including patents, trademarks, industrial designs, copyrights, and trade secrets—becomes increasingly vulnerable to infringement. Common forms of infringement include piracy, counterfeiting of branded products, and theft of technology or innovation. These practices not only harm creators or rights owners but can also hinder the development of innovation, reduce industrial competitiveness, and undermine consumer confidence. Adequate IPR protection requires a combination of strong national regulations and an effective international legal framework. Instruments such as the TRIPS (Trade-Related Aspects of Intellectual Property Rights) Agreement under the WTO provide global standards to which compliance must be adhered, but implementation at the national level is crucial for their success. Weak or inconsistent law enforcement can open the door to violations that harm both domestic and foreign businesses. Beyond legal aspects, effective IPR protection also impacts the investment climate. Investors tend to invest in countries that can guarantee the security of their intellectual assets. Therefore, IPR protection is not only a legal issue but also a long-term economic development strategy. Therefore, in the era of free trade, developing countries need to balance market openness with strengthening IPR protection systems to create a conducive environment for innovation, sustainable economic growth, and public welfare.

This study aims to review the legal aspects and impacts of the vehicle tax amnesty policy on increasing Regional Original Income or PAD due to late payment of vehicle tax, which has become one of the strategies adopted by local governments to optimize tax revenues and maintain the validity of vehicle data. This study uses normative juridical as its approach to review laws and regulations and uses relevant literature studies. The results of the study reveal that normatively, this policy has a strong legal basis and has been empirically proven to be able to increase tax revenues in the short term. However, there is a potential for a long-term decline if the policy is not accompanied by adequate supervision and education. Therefore, harmonious, transparent implementation and increased socialization are needed to avoid taxpayer misunderstandings. This study contributes to the understanding of the importance of balance between fiscal incentives and the powerlessness of regional tax governance.

Economic empowerment of coastal communities in Indonesia is essential to improve welfare and reduce social inequality. This study explores the role of technology and access to capital in driving economic empowerment in coastal areas. The method used is a literature study to analyze how technology improves productivity, and how access to capital supports business development. The results of the study show that the use of information and communication technology, as well as inclusive savings programs, have made significant contributions to increasing income and quality of life in coastal communities. Challenges such as poor infrastructure and limited education need to be addressed to achieve full potential in economic empowerment.

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.

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.

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.

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.

Deficit funding for the State Revenue and Expenditure Budget (APBN) is an important challenge for the government in maintaining fiscal stability and supporting development policies. In order to find an effective funding alternative, the issuance of state bonds has become an option. This study aims to analyze the position of issuing state bonds as an alternative to funding the state budget deficit. This study uses a descriptive-analytical approach by collecting data from various related sources. The analysis was carried out through a literature review, data from the Indonesian Ministry of Finance, and regulations regarding the issuance of Government Bonds. The results of the study show that the issuance of state bonds has several benefits as an alternative to financing the state budget deficit, namely diversifying government funding sources, reducing dependence on tax revenues and other income, providing flexibility in the schedule of interest and principal payments, in accordance with the government's financial capacity, attracting investor participation. institutional and retail, increasing financial market liquidity. APBN Deficit Funding is dominated by State Bonds, which of course the issuance of state bonds as an instrument for funding the APBN deficit makes fiscal space narrow. When the space for fiscal movement becomes limited, it means that the government faces limitations in collecting revenue or in managing government spending.    

The background of this study shows that there are a large number of beggars on Muaro Lasak beach, Padang City, both from children and the elderly. However, not all of the children who begged on the shores of Muaro Lasak Beach ordered their parents and some of their friends to join them. It is caused by a lack of communication between parents and children. Even indirectly the parents themselves tell their children to beg in order to get income. The type of research that the writer uses is a qualitative approach, with the intention of the researcher to describe by means of in-depth interviews with the object of research. The results of this study indicate that the large number of beggar children in Tapi Pantai Muaro Lasak, Padang City is caused by several factors, both from cultural factors, strength, emotions and context, self-esteem and self-awareness factors. The cultural activity factor that they carry out is no longer taboo but has become a habit that continues to develop and become a culture. This power factor causes the occurrence of children begging by their parents because they are in control at the location on Muaro Lasak Beach and become a strategy for children. The emotional factor is that they beg because of their own will and have been prohibited by their parents, but it does not rule out that they will stop begging on Muaro Lasak beach. the context factor refers to the environment, in this factor the environment is also important because there are children who beg only to follow their friends. The environment has a great influence on people's behavior. One self-esteem factor seeks attention from others because a lack of attention from parents can cause a child to seek attention from other people. The self-awareness factor of a beggar child who helps his parents' economy and the results they get will be given to his parents or grandmother. There are even barriers to interpersonal communication between parents and children that cause ineffective communication, namely process barriers, physical barriers, and emotional barriers.