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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.  

Corporate Social Responsibility (CSR) in Indonesia has undergone a paradigmatic shift from voluntary philanthropic activities to a legally binding obligation grounded in various statutory regulations, particularly Law Number 40 of 2007 on Limited Liability Companies and Law Number 25 of 2007 on Investment. This study aims to analyze the legal framework governing CSR in Indonesia from a public policy perspective, to evaluate the implementation of CSR by corporations, and to identify normative and empirical constraints that hinder the optimization of CSR as an instrument of sustainable development. The research employs a normative juridical method with statutory, conceptual, case-based, and policy analysis approaches. The findings indicate that CSR regulation remains partial in nature, primarily due to the limitation of mandatory obligations to specific sectors, the absence of clear and enforceable sanctions, and the lack of national standards for reporting and oversight.

This study examines the dynamics of public criticism of Shin Tae-yong's dismissal by PSSI as a phenomenon of digital communication that shows the tension between freedom of expression and the legal limits of hate speech. The background of this research stems from the intensity of netizens' reactions, which developed into collective moral pressure and had the potential to enter the realm of insults and hostility, as reflected in various comments, news reports, and verbal disputes involving public figures. This study aims to analyze how criticism, media framing, and netizen responses interact with the regulations of the ITE Law, particularly Article 28 paragraph (2), which is often used in reporting hate speech. The methods used are a normative juridical approach and case studies with document analysis, news reports, and academic literature techniques to identify patterns of digital expression and their legal relevance. The results of the study show that public criticism of Shin Tae-yong not only reflects performance evaluation, but also contains emotional, social identity, and moral dimensions that are reinforced by media framing and digital culture. The discussion confirms that the shift from criticism to hate speech occurs when public expression is not managed ethically, while law enforcement on hate speech articles still faces interpretation problems. In conclusion, this verbal dispute reflects the complexity of Indonesia's digital democracy and the urgency of legal reform

This study aims to examine the communication strategies implemented by the Regional Indonesian Broadcasting Commission (KPID) of Banten in educating and engaging the public in monitoring local television content. The research employed a qualitative approach with a descriptive study method. Data collection techniques included in-depth interviews with KPID Banten commissioners and community members, observation of socialization activities, and document analysis. Data were analyzed through data reduction, data presentation, and conclusion drawing. The findings indicate that KPID Banten applies educational and participatory communication strategies through the socialization of the Broadcasting Behavior Guidelines and Program Standards (P3SPS), publications on social media, and public discussion forums. The community actively contributes by reporting broadcast violations and participating in media literacy activities. However, challenges such as low media literacy and limited understanding of broadcasting regulations remain obstacles. This study recommends enhancing collaboration among KPID, local governments, and community groups to strengthen participatory-based broadcast monitoring.

In the Indonesian economic system, cooperatives play a crucial role as one of the pillars of the national economy, as mandated in Article 33 paragraph (1) of the 1945 Constitution of the Republic of Indonesia. This article emphasizes that "the economy is structured as a joint venture based on the principle of kinship," which serves as the constitutional basis for the existence and development of cooperatives in Indonesia. The research method used in this study is normative juridical, focusing on legal frameworks and regulations related to cooperatives. The results of the study indicate that the government holds an important and strategic role in regulating and supervising cooperatives to ensure the protection of the rights and obligations of cooperative members. Through regulatory instruments such as Law Number 25 of 1992 concerning Cooperatives, the government establishes cooperative principles, good governance standards, and oversight and development mechanisms. The government’s efforts are aimed at ensuring the operation of cooperatives is transparent, accountable, and beneficial to all members. Furthermore, the study found that despite these regulatory efforts, significant challenges remain in the cooperative sector. These include issues such as weak financial reporting, low literacy rates among cooperative members, and the dominance of local elites, which can hinder the equitable distribution of benefits. These challenges need to be addressed to ensure that cooperatives can fulfill their role as economic agents that contribute to national development in line with the principles of kinship and mutual benefit.

This study aims to determine the implementation of the Smart Society 5.0-based digital literacy program in Ciamis Regency, implemented by the Communication and Informatics Office (Diskominfo). This program is part of the local government's digital transformation to create a smart, inclusive, and adaptive society to the development of information technology. This study uses a qualitative approach with descriptive methods, and data is obtained through in-depth interviews, field observations, and documentation. The analysis is conducted using Charles O. Jones's theory of public policy implementation, which includes three main components: organization, interpretation, and implementation. The results show that organizationally, Diskominfo has a supportive structure and relatively competent human resources, although there are still limitations in the mastery of digital technology among employees. From an interpretation perspective, the digital literacy strategy is implemented through public education, hoax prevention, digital content provision, and social media utilization. Meanwhile, in terms of implementation, supervision is carried out through monitoring, regular reporting, the use of digital applications, and evaluation forums. Some obstacles faced include budget limitations, the digital divide between regions, uneven technological infrastructure, and the lack of specific evaluation indicators. Nevertheless, improvement efforts continue through human resource training, optimization of digital facilities and infrastructure, and cross-sector synergy. This study concludes that the implementation of the Smart Society 5.0-based digital literacy program in Ciamis Regency has been quite successful, but still requires strengthening human resources, evaluation policies, and equitable digital access in rural areas.

This study analyzes how actors and structures play roles in addressing environmental issues caused by waste transportation truck activities in Dukuh Promasan, Salatiga. The findings reveal that the local community is actively involved in collective efforts, such as cleaning the roads and reporting issues related to waste management. Although the community generally tends to be passive towards government policies, this research found that residents of Dukuh Promasan actively participate in mitigating the negative impacts of waste transportation, including problems related to noise, odor, scattered waste, and leachate. The study employs a qualitative descriptive method to examine the interactions among various actors, such as the Environmental Agency (Dinas Lingkungan Hidup), the Ngronggo landfill management, truck drivers, and the Dukuh Promasan community. It explores the social dynamics resulting from these interactions, particularly how community initiatives can influence waste management policies and practices. Moreover, the study identifies the challenges faced by the Environmental Agency in managing waste, such as limited funding and facilities, which negatively affect the efficiency of waste collection and processing. These findings highlight the necessity of policies that promote active community participation in waste management. This research is expected to provide insights into the relationship between community behavior and the waste management system, and to recommend a collaborative approach to enhance environmental sustainability in Dukuh Promasan.

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 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.

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 discusses the Responsibility of Livestock Owners for Damage to Agricultural Land Owned by Residents in Nobo Village, Ile Boleng District, East Flores Regency. This study aims to determine the mechanism for resolving the problem of agricultural land damage caused by livestock in Nobo Village, Ile Boleng District, East Flores Regency and the form of accountability of livestock owners for damage to agricultural land caused by livestock. This study uses a qualitative research approach with an empirical research type. The techniques used in collecting data for this study are Observation, Interviews, Literature Studies, and Documentation. The results of this study indicate that the mechanism for resolving the problem of agricultural land damage caused by livestock in Nobo Village, Ile Boleng District, East Flores Regency through the stages of Reporting, Examination, and Trial. The law that regulates this, Article 1368 of the Civil Code, clearly regulates the responsibilities of livestock owners, and the Prohibition on releasing animals is also regulated in the Regional Regulation of East Flores Regency Number 25 of 1988 concerning Livestock Maintenance, but the sense of awareness of the community's obligations alone does not seem to be running. Claims that can be handed over to the pet owner who caused the loss can be in the form of compensation in the form of money and compensation in the form of returning it to its original condition (natural compensation).

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 discusses the impact of public distrust on government performance, especially related to the transparency of regional tax allocation in Bandar Lampung. The purpose of the study was to analyze how public perception of government transparency affects the level of tax compliance and the effectiveness of regional tax management. The methods used are literature studies and normative juridical analysis of laws and regulations as well as secondary data related to tax revenues in Bandar Lampung. The results of the study show that the lack of transparency in the management and reporting of regional taxes lowers public trust, which has an impact on low participation and compliance of taxpayers. The implications of these findings underscore the importance of increasing transparency and accountability of local governments to rebuild public trust and achieve tax revenue targets optimally.

In the digital era, anti-corruption law enforcement faces new challenges and opportunities. With the development of information technology, corrupt practices are increasingly complex and hidden, committing fraud and embezzlement by utilizing digital space. The use of advanced technologies such as big data analysis, artificial intelligence, and blockchain are some examples of how law enforcement can tackle corruption. In addition, this study investigates various ways in which the government, law enforcement agencies, and civil society can work together to improve transparency and accountability. It is expected to improve anti-corruption efforts by utilizing digital platforms to report and detect suspicious activities. The study found that adapting law enforcement to technological changes is important to uncover and stop corrupt practices in the digital era. In addition, public education is essential to building a stronger anti-corruption culture. To create a transparent government, the role of the media and public participation is very important to increase the accountability of officials for corrupt practices. This study aims to see how public participation and the media monitor corruption and to find methods that can improve such supervision. The methods used include literature research, reports, and policy articles. The results of the study indicate that taking an active part in reporting and monitoring can increase the accountability of public officials.

This study aims to find out the process of applying customary law sanctions of Wunis Peheng in resolving the criminal act of persecution committed by police and TNI personnel against a resident in Golo Poleng village, Ndoso District, West Manggarai Regency. In addition, it also aims to find out whether the customary sanction of Wunis Peheng in resolving the crime of persecution can provide a sense of justice for residents. This research is categorized as empirical juridical research. The empirical juridical approach aims to analyze problems using legal materials related to problems that occur in the field. Data collection techniques are carried out by means of observation, interviews, and documentation studies. The data that is processed and analyzed based on the formulation of the problem that has been determined is then presented in a qualitative descriptive manner. The results of this study show that there are several stages in the process of applying customary sanctions of wunis peheng in the settlement of criminal acts of persecution, namely reporting cases of persecution to Tu'a Golo, summoning the parties involved in the persecution case, examination and verdicts of customary institutions, handing over Wunis Peheng from the perpetrator, Saying Traditional Prayers, Slaughtering ela (pigs). And several dimensions of justice in the provision of customary law sanctions, namely the rights of victims are fulfilled, restorative justice, and active participation of the community.  

White collar crime is increasingly prevalent in various corporate sectors and causes significant financial losses and damage to public trust. This type of crime includes embezzlement of funds, manipulation of financial statements, bribery, insider trading in the capital market, and theft of customer personal data. Although it occurs a lot, the prevention of white collar crime is still not optimal and the perpetrators are rarely prosecuted properly. This paper aims to analyze the various determinants that influence the occurrence of white collar crime in order to formulate policy recommendations and prevention strategies in the future. A systematic approach is used by applying the fraud triangle theory which focuses on the three main elements that cause fraud, namely pressure, opportunity and rationalization. The results of the study show that pressure to meet high performance targets and large bonuses often encourage individuals to commit fraud. Meanwhile, weak supervision and lack of transparency create opportunities for fraud. Perpetrators also often justify their actions, for example by assuming that they will not be caught or the value of the loss is small. The complexity of modern corporate operations also increases opportunities for white-collar crime. Effective prevention efforts must be comprehensive by involving various parties and strengthening a number of aspects as controls. The role of internal and external supervisors (auditors) of companies needs to be continuously improved, supported by modem fraud detection technology tools. Whistleblowing mechanisms need to be strengthened in every company and kept confidential to encourage early reporting of fraud indications.