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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.

This article analyzes the juridical construction, practical implementation, and problematics of corporate criminal liability in corruption cases in Indonesia. Employing a normative-juridical approach with analytical-evaluative dimensions, this research examines primary, secondary, and tertiary legal materials, as well as data from in-depth interviews with key informants. The results indicate that despite the legal framework accommodating the concept of corporations as subjects of criminal law in corruption cases, its implementation faces significant obstacles reflected in the minimal designation of corporations as suspects/defendants. These obstacles encompass substantive aspects related to unclear formulation of liability elements, procedural aspects concerning limitations in procedural law, institutional aspects regarding law enforcement capacity, and practical aspects related to sanctions execution. This research proposes a comprehensive and integrative model for strengthening corporate criminal liability through normative reformulation, procedural and institutional strengthening, and development of corporate compliance incentives, projected to contribute to improving the effectiveness of corporate corruption enforcement and strengthening business integrity systems in Indonesia.

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.