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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.  

Population administration services are essential public services that fulfill the civil rights of the community. However, the process of changing Family Card (KK) data at the village level often faces problems, such as complicated procedures and limited access to services. With the development of information technology, village governments are required to implement digital-based service innovations through a digital governance approach. This study aims to evaluate the effectiveness of digital governance implementation in population administration services through the LAPAK SARAH application for Family Card data changes in Dayu Village, Nglegok District, Blitar Regency. The approach used in this study is descriptive qualitative with data collection techniques in the form of in-depth interviews, observation, and documentation. Research informants included village officials and community members as service users. The results showed that the use of the LAPAK SARAH application could improve the performance of population administration services, as indicated by faster service times, easier access, and increased service transparency and accountability. From a digital governance perspective, the role of village officials, cooperation with the Population and Civil Registration Office, and community participation improved service quality. However, this study also found obstacles such as limited digital literacy among the community, differences in village device capacity, and technical infrastructure constraints. The success of digital population administration services at the village level is not only determined by the use of technology, but also by the quality of governance and the readiness of the parties involved.

The development of financial technology has driven significant transformations in the non-cash payment system in Indonesia, one of which is through the use of the Quick Response Code Indonesian Standard (QRIS). The use of QRIS in civil transactions relates not only to the technical aspects of payments but also has legal implications in the civil realm, particularly regarding the application of the principle of consensualism and the status of electronic evidence in the Indonesian civil procedural law system. This study aims to analyze the application of the principle of consensualism in QRIS e-payment transactions as electronic evidence in civil procedural law. The research method used is normative legal research with a statutory and conceptual approach. The results indicate that QRIS transactions meet the principle of consensualism due to the agreement of the parties, and QRIS can be qualified as a valid electronic document as long as it meets the requirements for electronic system reliability and information integrity as stipulated in laws and regulations. However, the evidentiary power of QRIS is not perfect and requires the support of other evidence, with the final assessment resting with the judge based on the principle of independent evidence in civil procedural law.

Land conversion associated with renewable energy expansion generates profound socio-cultural transformations in agrarian communities. This study aims to analyze how wind power development reshapes agrarian identity, social capital configuration, and the meaning of land within rural society from an anthropology of development perspective. This research applies qualitative literature-based analysis supported by recent peer-reviewed scholarship on land use change, rural transformation, social capital, and political ecology. Conceptual synthesis integrates sustainable livelihood framework, identity negotiation theory, and energy landscape analysis to construct an interpretive analytical model. Findings indicate that agricultural land conversion produces deagrarianization, occupational shifts, and reconfiguration of social stratification. Land is redefined from a genealogical and productive space into infrastructure and investment asset. Social capital grounded in kinship networks, customary institutions, and local organizations functions as a resilience mechanism through risk redistribution, collective solidarity, and participatory negotiation. Energy landscapes restructure symbolic and material relations between community and territory, generating both hybrid identities and conflict dynamics. Inclusive governance determines whether renewable energy fosters adaptive transformation or deepens commodification and exclusion. Renewable energy transition in rural areas requires socio-cultural recognition beyond technical implementation. Integrating local identity, participatory governance, and community ownership strengthens just and sustainable transformation pathways.

Competition in the media business is increasingly difficult as the number of online media grow and access to news becomes easier. Each media strives to maintain its existence and remain the public's preferred source of information, including Good News from Indonesia (GNFI). This article discussed GNFI's strategy through the application of search engine optimization (SEO) techniques and the challenges encountered in SEO update. Data were collected through observation, interview, and document review from January to August 2025. The results show that GNFI applied on-page and off-page SEO techniques as a strategy to increase visibility in search engines. The presence of an AI Overview posed a challenge in itself, as it could reduce the number of click view the news portal. The application of SEO techniques was not only a technical optimization strategy but also a form of media adaptation to the changing digital journalism landscape influenced by technological advances. 

The digital transformation of Indonesia’s judicial system through the implementation of e-court represents a judicial reform aimed at achieving a simple, fast, and low-cost legal process. However, the digitization of civil case proceedings raises concerns regarding legal certainty, particularly in the application of the principle of audi et alteram partem as a fundamental doctrine ensuring equal opportunity for parties to be heard. This study aims to analyze the normative regulation of the audi et alteram partem principle in Indonesian civil procedural law, examine its implementation within the e-court system, and assess whether its application provides adequate legal certainty for litigants. The research employs a normative juridical method using statutory and conceptual approaches. Legal materials consist of statutory regulations, legal doctrines, and relevant academic journals. The findings indicate that normatively, the e-court system accommodates the right to be heard through electronic case registration, summons, hearings, and submission of documents. Nevertheless, technical obstacles, disparities in digital literacy, and potential deficiencies in electronic notification mechanisms may affect the effective protection of parties’ rights. It is concluded that the implementation of the audi et alteram partem principle in e-court has a sufficient legal foundation, yet requires further technical and regulatory strengthening to ensure optimal legal certainty.

The development of automotive technology continuously seeks solutions to improve human mobility and address environmental concerns. This study focuses on the Hydrogen Reactor (HHO) technology as an alternative solution for fuel efficiency and emission reduction, specifically examining the legal protection of consumers utilizing this technology at Bengkel Karya Gemilang. The research aims to analyze the legal framework of consumer protection in the context of new energy-saving technologies and to identify the legal responsibilities of business actors (workshops) and the rights of consumers. Employing a normative legal research method with a case study approach, the study analyzes the implementation of Law No. 8 of 1999 concerning Consumer Protection (UUPK) in the utilization of HHO reactors. The findings indicate that while the HHO reactor technology offers a potential 5-15% increase in fuel efficiency and CO emission reduction, its implementation introduces new legal challenges, particularly regarding product safety, standardization, and the obligation for periodic servicing. Consumer protection is primarily ensured through the workshop’s obligation to provide clear product explanations, guarantee product safety, and fulfill the periodic service commitment. The study concludes that the existing UUPK provides a sufficient legal basis, but its implementation requires clear and transparent agreements, especially concerning the technical specifications and long-term maintenance of the HHO reactor, to ensure consumer rights are fully protected against potential risks associated with new, non-standardized automotive technologies.

The phenomenon of authority trap occurs when local governments are burdened with achieving SDG 7 (“Affordable and Clean Energy”) targets without being granted adequate authority and resources. This study examines the context of West Java Province and Bandung City, which face complex clean energy governance due to fragmented authority across levels of government. At the national level, Government Regulation No. 40/2025 reinforces emission reduction and the transition toward Net-Zero Emissions by 2060. West Java has established RUED No. 2/2019, which sets a minimum renewable energy share of 17% by 2025. However, the technical responsibilities for implementation (such as electrification and energy conservation) lie at the regency/municipal level. The analysis highlights fiscal disparities, PLN’s dominance, and national regulations that override local authority. Local innovations such as rooftop solar PV, solar-powered street lighting, the Green Building Mayor Regulation, and PPP schemes are evaluated for their effectiveness. This qualitative study combines policy document analysis and literature review. The findings show that the absence of strong local regulation (regulatory void) and the central dominance of PLN reinforce the authority trap, hindering synergy among stakeholders. The recommendations emphasize strengthening institutional collaboration, aligning local and national regulatory frameworks, and promoting innovative financing mechanisms to enable Bandung City to break free from the authority trap in achieving SDG 7 targets.

For the general public, Indonesia’s five-year electoral cycle is often perceived merely as a procedural voting event, overlooking the substance and quality of how voters select presidential or regional leaders. Following the 2024 General Election, the challenges of democracy have shifted from technical management to the prevention of polarization, money politics, digital disinformation, identity politics, and echo chambers. This article analyzes the urgency of implementing sustainable voter education during the inter-election period, using the General Election Commission (KPU) of Balikpapan City as a case study. The study focuses on KPU Balikpapan’s strategies to transform pragmatic voters, who are susceptible to manipulation, into informed participants, while also addressing the vulnerabilities of first-time voters ahead of the 2029 Election to increase participation rates. The analysis indicates that political education during the non-election period is a critical moment to build the cognitive foundation of voters without compromising their independent choice, making the role of KPU Balikpapan essential in maintaining democratic integrity in the city.

This study analyzes the urgency of digital expert testimony in strengthening the validity of electronic evidence in civil procedure law amid rapid technological transformation. The increasing use of digital communications, electronic transactions, and online documentation has given rise to new evidence in civil disputes, while its intangible and easily manipulated nature raises doubts about its authenticity and reliability. This study will focus on Decision Number 439 B/Pdt.Sus-Arbt/2016. The study relies on primary legal sources, legislation, court decisions, and secondary legal literature analyzed qualitatively. The findings show that electronic evidence is legally admissible when it meets the requirements of accessibility, integrity, authenticity, and accountability, but its probative value is highly dependent on technical validation. In the case analyzed, the petitioner's challenge to print the chat evidence was rejected because the allegations of manipulation were unsubstantiated and no expert testimony was presented to support the claim. This shows that expert testimony plays a decisive role in explaining technical aspects beyond the knowledge of the court and in strengthening the court's conviction. This study concludes that digital experts serve as a bridge between technological complexity and legal assessment, ensuring that digital evidence is evaluated objectively. The implication for courts and related parties is must prioritize the involvement of experts to promote legal certainty, factual truth, and fair dispute resolution.

This study aims to analyze the role and optimization strategies of Pecalang Segara in monitoring fishing activities that contribute to coral reef ecosystem degradation in the Traditional Village of Pemuteran, North Bali. Pecalang Segara is a customary security institution that holds social legitimacy and customary authority in maintaining order within coastal areas. This research applies an empirical legal approach using a qualitative descriptive method. Data were collected through field observations, interviews with customary leaders and coastal communities, and a literature review of environmental laws and related regulations. The findings indicate that Pecalang Segara plays a strategic role in supervising fishing activities based on local wisdom, particularly in preventing destructive fishing practices that damage coral reefs. However, the effectiveness of this role remains limited due to insufficient technical capacity, low environmental legal awareness, and weak integration between customary law and formal legal systems. The study highlights the importance of strengthening Pecalang Segara through environmental education, regulatory-based monitoring training, and institutional coordination with local government authorities. The integration of customary law and national environmental law is expected to establish a sustainable community-based marine monitoring model capable of effectively protecting coral reef ecosystems and supporting environmental governance in coastal areas.

This study examines the renewal of the Criminal Procedure Code (KUHAP) Baru as an effort to synchronize with the Criminal Code (KUHP) 2023, as well as analyzing crucial articles that potentially cause legal uncertainty in the criminal justice process in Indonesia. Using a juridical-normative method with a descriptive-analytical approach, this research analyzes secondary data from primary, secondary, and tertiary legal materials. The results show that KUHAP Baru successfully addresses some of the mismatches with KUHP 2023 through regulations on alternative punishments, corporate accountability, and protection for vulnerable groups, but still faces conceptual and technical challenges such as legislative disharmony and minimal public participation. On the other hand, crucial articles such as Articles 5, 16, 74, 90, 93, 105, 112A, 124, 132A, and 137A pose risks of legal uncertainty due to the expansion of law enforcement authority without adequate oversight, which can violate the due process principle and human rights. The study's conclusion emphasizes the need for further revisions to strengthen legal certainty and harmonize the criminal justice system.

This study aims to determine the effectiveness of PT. Marga Mandala Sakti's digital communication to improve public services for toll road users through the implementation of digital communication. PT. Marga Mandala Sakti's non-cash payment service, Tapcash, was used in this study using descriptive qualitative methods and case studies. Data collection techniques included interviews, observation, and documentation with four informants selected using purposive sampling. The theory used was digital communication. The results show that PT. Marga Mandala Sakti's digital communication is effective and well-supported by users of the Tangerang-Merak toll road. The innovation and launch of this digital-based application have received a positive response from toll road users. Although many remain unaware, PT. Marga Mandala Sakti continues to strive to introduce and enhance its customer service products. The benefits (value) of digitalization increase efficiency and convenience, but there are criticisms calling for a downloadable application to facilitate access. Furthermore, service limitations, technical issues such as server disruptions, and low public participation reduce its effectiveness.

This research is motivated by the importance of business licensing in the trade of goods and services sector as an instrument of legality, supervision, and legal protection; however, its implementation still faces gaps between normative regulations and practices in the field. The purpose of this study is to analyze the level of business actors’ compliance with licensing obligations, identify obstacles in the implementation of risk-based licensing policies, and evaluate their impact on compliance. The method used is library research with a normative juridical approach, through an examination of primary legal materials in the form of laws and related regulations, as well as secondary and tertiary legal materials from scientific literature. The results show that the effectiveness of risk-based licensing policies has not been optimally achieved due to low legal literacy, limited digital understanding, and the perception that licenses are merely a formality, causing many business actors to neglect administrative obligations. This condition illustrates the existence of a gap between regulatory objectives and implementation practices. These findings emphasize the need for procedural simplification, intensified socialization, and strengthened technical assistance so that licensing policies become more responsive to the needs of business actors, while simultaneously encouraging compliance and enhancing national economic competitiveness.

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).

. This study aims to analyze the communication strategy of the Serang City Investment and One-Stop Integrated Services Agency (DPMPTSP) in providing public services to the community, as well as identifying supporting and inhibiting factors in its implementation. This study uses a qualitative method with a descriptive approach. Primary data were obtained through in-depth interviews, observation, and documentation, while secondary data were collected from literature, regulations, and related official sources. The focus of the study is directed at the application of the two-way symmetrical communication theory that emphasizes interactive dialogue, feedback acceptance, communication equality, and active community participation. The results show that the Serang City DPMPTSP implements various communication strategies, including delivering information face-to-face and digitally (website, social media, and SKM barcodes), providing complaint channels, and involving the community in service evaluation. Supporting factors include the availability of service facilities, competent human resources, and information technology support. Inhibiting factors include limited digital literacy in the community, technical system obstacles, and differences in the level of public understanding of service procedures.

The current global environmental crisis is not only caused by technical and economic factors, but also reflects a spiritual and ethical crisis in the modern human view of nature. Seyyed Hossein Nasr, a contemporary Islamic philosopher and thinker, offers an environmental ethics approach based on Islamic spirituality that emphasizes the sanctity of nature and the relationship between humans and God as the center of ecological morality. This study aims to examine in depth the concept of environmental ethics according to Nasr, as well as its relevance in responding to contemporary ecological challenges. Using a qualitative descriptive approach and literature study of Nasr's works, this study found that Nasr's concept of environmental ethics is based on the principles of monotheism, trust, and the ontological relationship between humans and the universe. Nasr criticized the Western secular and anthropocentric paradigm that objectifies nature and called for the restoration of the sacred relationship between humans and the environment as the basis for sustainable ecological ethics. The results of this study are expected to contribute to the development of holistic and spiritual environmental ethics in global and local contexts.

Hospitals, as healthcare institutions, bear the responsibility of delivering safe, high-quality, and patient-centered services. Hospital accreditation serves as a crucial mechanism to ensure service quality and legal protection for patients, particularly in medical dispute cases. This study aims to analyze the impact of accreditation on patient legal protection, both preventively and repressively. The research employs a normative legal method with statutory and conceptual approaches, utilizing primary, secondary, and tertiary legal materials. Data were analyzed through document studies covering Law Number 17 of 2023 on Health, government regulations, presidential regulations, and technical regulations from the Ministry of Health regarding accreditation standards and procedures. The findings indicate that accreditation functions as a continuous evaluation mechanism to ensure medical services comply with safety standards and clinical governance, strengthens patients’ rights to information, informed consent, and quality care, and reduces the risk of medical disputes. However, implementation challenges exist, including limited resources, compliance performed as formalities, and inconsistent supervision. Therefore, accreditation is not merely an administrative symbol but a strategic legal instrument that enhances patient safety culture and hospital accountability, ensuring that healthcare delivery meets professional, ethical, and legal standards.

This study examines the dynamics of urban politics in the policy of the Palembang City Government regarding the management of disorganized electrical cables. The problem of irregularly hanging cables, mixed with telecommunication lines, and often dangling too low poses safety risks, reduces the city’s aesthetics, and reflects weak governance of urban infrastructure. This research employs a qualitative approach using a case study method. Data were collected through field observations, in-depth interviews with relevant stakeholders, and documentation. The research informants consisted of representatives from the Palembang City Government, PLN (the state electricity company), telecommunication providers, and affected communities. The findings indicate that cable management policy is a concrete effort by the government to create an orderly, safe, and modern urban spatial arrangement. The Palembang City Government seeks to reorganize the overhead cable networks while simultaneously planning the development of underground utility ducts as a long-term solution. However, the implementation of this policy faces several challenges, particularly conflicting interests among stakeholders: PLN emphasizes operational efficiency, telecommunication providers resist additional financial burdens, while the public demands quick action but shows limited participation. This study concludes that the issue of cable management is not merely technical but also represents an arena of urban political contestation among the state, the private sector, and society. Effective solutions require cross-sectoral coordination, strong regulatory frameworks, collaborative financing, and active community involvement. Through a comprehensive approach, cable management in Palembang City has the potential to enhance public safety, improve urban aesthetics, and strengthen government legitimacy in sustainable urban governance.

This study aims to analyze the authority structure between the Ministry of Maritime Affairs and Fisheries (KKP) and Regional Governments in managing coastal areas through marine spatial utilization following the enactment of Law Number 6 of 2023 concerning the Stipulation of Government Regulation in Lieu of Law Number 2 of 2022 concerning Job Creation into Law. The main instrument studied is the Confirmation of Conformity of Marine Spatial Utilization Activities (KKPRL), which functions as a licensing instrument and a control mechanism to ensure that marine spatial utilization activities remain directed, integrated, and aligned with the principles of ecological, social, and economic sustainability. The research approach used is a juridical-empirical approach with a qualitative descriptive analysis method. Through this approach, the research not only examines legal norms but also captures the practice of implementing authority in the field. The results show that although the Job Creation Law is oriented towards simplifying business licensing, several problems remain that have implications for the effectiveness of coastal governance. These issues include disharmony between central and regional regulations, overlapping authority between the Ministry of Marine Affairs and Fisheries (KKPRL) and regional governments, and weak synchronization between national policies and regional instruments such as the Coastal and Small Islands Zoning Plan (RZWP3K). In addition to regulatory constraints, this study also highlights institutional and technical aspects. Limited human resource capacity in the regions, a lack of understanding of KKPRL procedures, and minimal inter-agency coordination hamper the effectiveness of coastal management. These conditions result in slow investment realization, conflicts over spatial use, and potential coastal environmental degradation. Therefore, this study recommends a strategy for harmonizing authority through improving vertical-horizontal coordination, strengthening the institutional capacity of regional governments, and developing derivative regulations consistent with the principles of good governance.