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This study aims to compare the implementation of Income Tax (Article 21) before and after the COVID-19 pandemic. The research uses a descriptive qualitative approach through a literature review of tax regulations, official reports from the Directorate General of Taxes, and academic journals. The results show that prior to the pandemic, Article 21 Income Tax was applied normally with the tax borne by employees. During the pandemic, the government provided tax incentives through the Article 21 Income Tax Borne by the Government (DTP) policy as part of a fiscal stimulus package. After the pandemic, the incentive policy was discontinued and the implementation returned to the normal tax system. This study concludes that fiscal policy is adaptive to crisis conditions, and tax incentives have proven effective in maintaining public purchasing power and encouraging tax compliance.   Keywords: Income Tax, Article 21, COVID-19, Tax Incentives, Fiscal Policy.

Abstract. The environment is not merely a legal object, but rather a living space for humans that is intertwined with the continuity of life itself. In this context, the criminalization of environmental crimes must be understood as an effort to uphold substantive justice, not merely the fulfillment of legal procedures. This article examines the comparison between the 2023 Criminal Code and Law No. 32 of 2009 (Environmental Protection and Management Law), as well as the alignment of both in responding to ecological crimes. With a normative juridical approach and philosophical analysis, a tension was found between the formalistic approach in the Criminal Code and the ecological approach in the Environmental Protection and Management Law. This inconsistency has the potential to obscure the substance of environmental justice. Therefore, a renewal of the penal paradigm that favors the intrinsic value of nature and the principle of sustainability is necessary. Abstrak. Lingkungan hidup bukan sekadar objek hukum, melainkan ruang hidup manusia yang menyatu dengan keberlangsungan kehidupan itu sendiri. Dalam konteks ini, kriminalisasi tindak pidana lingkungan harus dimaknai sebagai upaya menegakkan keadilan substantif, bukan semata pemenuhan prosedur hukum. Artikel ini mengkaji perbandingan antara KUHP 2023 dan UU No. 32 Tahun 2009 (UU PPLH), serta menelaah keselarasan keduanya dalam merespons kejahatan ekologis. Dengan pendekatan yuridis normatif dan analisis filosofis, ditemukan adanya ketegangan antara pendekatan formalistik dalam KUHP dan pendekatan ekologis dalam UU PPLH. Ketidaksinambungan ini berpotensi mengaburkan substansi keadilan lingkungan. Oleh karena itu, diperlukan pembaruan paradigma pemidanaan yang berpihak pada nilai intrinsik alam dan prinsip keberlanjutan.

Sampah plastik menjadi masalah krusial di dunia mengingat jumlahnya terus bertambah hingga mencapai 14 juta ton setiap tahunnya. Sampah plastik yang tidak terurai menimbulkan masalah lingkungan, sehingga diperlukan penanganan yang signifikan dalam mengatasi masalah sampah tersebut. Di negara-negara berkembang , masalah sampah plastik masih menjadi tantangan, seperti di Thailand yang tercatat pada tahun 2024 sebagai salah satu negara dengan produksi sampah plastik tertinggi hingga mencapai 45kg/kapita/tahun, sedangkan Indonesia sebesar 15kg/kapita/tahun. Tujuan dari penelitian ini adalah untuk menganalisis dan membandingkan kebijakan pengelolaan sampah plastik di Indonesia dan Thailand, guna mengidentifikasi program-program yang dilaksanakan kedua negara tersebut untuk mengurangi volume sampah plastik. Metode penelitian ini menggunakan library research yang bertujuan untuk menganalisis dan memahami kebijakan pengelolaan sampah plastik di Indonesia dan Thailand. Penelitian ini relevan untuk dilakukan mengingat masih terbatasnya studi banding yang secara khusus membahas kebijakan pengelolaan sampah plastik di negara-negara berkembang, khususnya antara Indonesia dan Thailand. Padahal, kedua negara tersebut menghadapi tantangan yang cukup berat terkait dengan meningkatnya volume sampah plastik setiap tahunnya. Minimnya penelitian sejenis menjadi alasan utama pemilihan topik ini, guna mengisi research gap yang ada. Hasil penelitian menunjukkan bahwa kedua negara memiliki kebijakan nasional sebagai langkah penanggulangan permasalahan sampah plastik, di Indonesia diatur dalam Undang-Undang Nomor 18 Tahun 2008 dengan prinsip 3R, sedangkan Thailand dengan Peta Jalan Pengelolaan Sampah Plastik 2018-2030. Melalui pendekatan studi pustaka, penelitian ini mampu memberikan sumbangan akademis berupa pemetaan kebijakan dan evaluasi implementasi program yang telah dilakukan di masing-masing negara, sebagai dasar penyusunan strategi pengelolaan sampah plastik yang lebih efektif dan berkelanjutan.  

Bankruptcy is a condition where a business cannot operate effectively due to severe financial difficulties it is currently experiencing.  This research purposes to analyze the ratio of the Altman, Springate, and Grover models in analyzing bankruptcy in food and beverage corporations listed on the IDX with reference to signaling theory. The data analysis approach used are One Way Anova test and accuracy level test. Using 20 company samples with purposive sampling method. The final proceeds of the research explain that there are significant differences between the Altman and Springate models, significant differences between the Altman and Grover models, and no significant differences between the Springate and Grover models in predicting bankruptcy in food and beverage companies for the period 2019-2023. The very accurate prediction model was achieved by the Grover model.

Corruption is an extraordinary crime with systemic impacts on a nation’s political, economic, and social stability. Various countries adopt different penal approaches to combat corruption, including Indonesia and China. This study aims to analyze and compare the effectiveness of criminal penalties in addressing corruption in both countries. The research uses a normative-juridical and comparative approach by examining legislation, empirical data, and relevant case studies. In Indonesia, the implementation of criminal sanctions tends to be more moderate, with imprisonment and fines being the dominant forms of punishment. However, enforcement faces challenges such as weak institutional independence and political interference. In contrast, China enforces much harsher penalties, including life imprisonment and the death penalty, as part of its "zero tolerance" anti-corruption policy supported by centralized political power. The findings show that although China’s repressive approach appears more stringent, the success in curbing corruption is not solely determined by the severity of the punishment. Instead, it also depends on the consistency, transparency, and integrity of the legal enforcement system. This study recommends that Indonesia reform its criminal policy to be firmer while still upholding principles of human rights and justice.

This research aims to analyze storytelling strategies for strengthening cultural and natural heritage-based city branding, through a comparative study of Cappadocia, Turkey and Grobogan Regency, Indonesia. Cappadocia is renowned for successfully leveraging geological and cultural heritage through strong visual narratives and unique tourist experiences, while Grobogan holds geoheritage potential such as the Sukolilo Karst, dolinas, and local cultural sites that remain underutilized. This study applies a qualitative method combining literature review, field observation, and key informant interviews. The findings reveal that visual narrative elements, community participation, and local myth packaging are crucial for reinforcing destination identity. This research proposes adaptive strategies to develop Grobogan’s city branding through authentic and sustainable storytelling approaches.

The purpose of this research is to analyse the legal status of children born from marriages of different nationalities in the perspective of Indonesian Civil Law and Islamic Law. This research is important because children born from mixed marriages are entitled to protection of their legal status in order to maintain the continuity of life, legal position and civil interests. The research method used is normative juridical legal research with qualitative data types in the form of secondary data consisting of primary legal materials, secondary legal materials and tertiary legal materials relevant to the topic of this research and data collection techniques using library research or literature studies with legal material analysis techniques using descriptive analysis methods. The results of this study state that the law of marriage between different nationalities in the perspective of Indonesian civil law and Islamic law raises problems with the law of marriage itself as well as the legal status, civil rights and citizenship rights of children. In the perspective of Indonesian civil law and Islamic law, the law of marriage of different nationalities is a valid marriage and the legal status of the child is a legitimate child, the civil rights of children from marriages of different nationalities are the same as children in general and the legal status of the child's citizenship as an Indonesian citizen follows the citizenship of the father or mother who is an Indonesian citizen and can also have dual citizenship until he is 18 years old or married, after which the child must declare choosing one of his citizenship.

Di era modern, eksistensi minuman tradisional mulai tergeser oleh minuman modern, termasuk wedang uwuh yang merupakan minuman khas Yogyakarta. Salah satu upaya pelestarian wedang uwuh adalah melalui inovasi dan difersifikasi produk, seperti pengembangan produk coklat bar dengan rasa wedang uwuh. Cokelat dipilih karena memiliki daya tarik tinggi di berbagai segmen pasar serta nilai komersial dan khasiat yang baik untuk kesehatan. Penelitian ini bertujuan untuk menentukan jenis cokelat yang paling sesuai sebagai bahan dasar utama dalam pengembangan produk coklat bar wedang uwuh dengan membandingkan cokelat hitam dan cokelat putih berdasarkan atribut visual, khasiat, dan nilai komersial. Metode yang digunakan adalah Focus Grup Discussion (FGD) bersama perusahaan yang bergerak di bidang produksi wedang uwuh, dengan melibatkan 9 orang peserta. Hasil kajian menunjukan bahan dasar untuk produk cokelat bar wedang uwuh, cokelat hitam lebih unggul baik dari aspek visual, kandungan, dan nilai komersilnya. Secara visual, uji organoleptik seperti warna, bau, rasa masih lebih unggul cokelat hitam. Cokelat hitam kaya akan flavonoid, polifenol, teobromin, asam askorbat, zat besi, magnesium, dan serat sehingga lebih memberikan khasiat yang lebih baik untuk tubuh. Margin harga cokelat hitam lebih tinggi tetapi tidak signifikan bedanya dengan cokelat putih, sehingga penggunaan cokelat hitam sebagai bahan dasar produk cokelat bar wedang uwuh sangat direkomendasikan.  

This research discusses the comparison of Mandarin curriculum in six ASEAN member countries, namely Indonesia, Malaysia, Singapore, Thailand, Vietnam and the Philippines. Mandarin is increasingly considered strategic in the ASEAN region as economic, educational and cultural ties with China increase. However, teaching approaches and curriculum policies in each country show significant variations. This research uses the literature review method to analyze the policies, curriculum structure, teaching methods, and challenges faced in each country. The results show that Singapore and Malaysia have the most structured and responsive approaches, while countries such as Indonesia and the Philippines still face various barriers in the provision of learning infrastructure and teaching staff. This study recommends the importance of regional collaboration in the development of curriculum standards, teacher training, and the development of contextualized teaching materials so that the quality of Chinese language learning in the ASEAN region can be improved equally.

Akurasi estimasi biaya diperlukan dengan perencanaan seoptimal mungkin seperti dengan melakukan perbandingan estimasi biaya konstruksi menggunakan metode AHSP dengan perhitungan dari kontraktor. Perbandingan dapat menjadi referensi untuk mengukur akurasi dan efisiensi penerapan metode dengan objek proyek gudang baja. Penelitian menggunakan metode analisis kuantitatif untuk memperkirakan rencana anggaran biaya dengan mengacu pada AHSP SE Direktur Jenderal Bina Konstruksi No. 68/SE/Dk/2024 yang selanjutnya dibandingkan dengan hasil perhitungan dari kontraktor. Hasil penelitian diperoleh bahwa estimasi biaya konstruksi dari pihak kontraktor lebih ekonomis dibandingkan dengan hasil AHSP 2024. Hasil perhitungan menunjukkan bahwa total biaya dari perhitungan AHSP 11,02% lebih tinggi dari estimasi kontraktor. Hal ini disebabkan karena upah tenaga kerja, bahan dan peralatan yang lebih tinggi pada AHSP dibandingkan dengan estimasi dari kontraktor. Saran penelitian selanjutnya untuk melakukan perhitungan pada pekerjaan lainnya, untuk menunjukkan keseluruhan biaya konstruksi.

An open pit exploitation activity will become less effective and cause production to not run well, resulting in the failure to meet production targets at PT. Indominco Mandiri. Therefore, to achieve production targets and obtain more optimal results, we need to plan the Design Pit Limit. The purpose of this research is to optimize the pit, find the BESR value, and compare the differences between two methods. The Lerch Grossman 2D algorithm method is believed to be able to determine the optimal pit boundary quite quickly, while the Minescape with its triangle method can calculate some unreadable sides quite accurately. The Lerch Grossman method with its economic blocks indicates that an elevation of 72 mdpl is the outer boundary of the pit that has the potential to generate a profit of $20,194,836.59, with the best consideration being a Stripping Ratio of 1:21.08. With that lower limit, an optimal pit design was created using minescape software, resulting in a coal reserve value of 1,581,870.42 tons with a profit of $14,590,646.75, which is larger and with a smaller SR of 1:19.06.

Penelitian ini bertujuan untuk membandingkan stabilitas paracetamol dalam berbagai bentuk sediaan farmasi: tablet, sirup, dan suppositoria. Stabilitas merupakan parameter penting yang memengaruhi keamanan, efektivitas, dan masa simpan suatu produk obat. Desain penelitian yang digunakan adalah eksperimental deskriptif dengan uji stabilitas dipercepat pada sampel yang disimpan dalam suhu dan kelembapan terkendali selama 3 bulan. Parameter stabilitas fisik dan kimia, seperti karakteristik organoleptik, pH, disolusi, dan kadar zat aktif, dievaluasi secara berkala. Hasil menunjukkan bahwa sediaan tablet mempertahankan stabilitas yang lebih baik dibandingkan dengan sirup dan suppositoria, dengan perubahan minimal pada tampilan fisik dan kadar zat aktif. Sediaan sirup cenderung mengalami degradasi pH dan risiko kontaminasi mikroba, sementara suppositoria menunjukkan deformasi ringan dan migrasi zat aktif. Temuan ini menunjukkan bahwa pemilihan bentuk sediaan berperan penting dalam menjamin stabilitas jangka panjang sediaan paracetamol. Penelitian ini memberikan referensi penting bagi perumusan dan penyimpanan sediaan farmasi.

The selection of the head of government is a fundamental aspect of the constitutional system that reflects the political and legal character of a state. Although Indonesia and Malaysia share similar historical roots, they adopt significantly different systems of governance. This study addresses two core issues which are about the structure and mechanism of executive and legislative power, and the impact of the presidential threshold and parliamentary coalition on governmental stability. Using a normative juridical method with statutory and comparative approaches, the findings reveal that Indonesia, under a presidential system, applies a nomination threshold to ensure political stability, yet it may restrict political access. Meanwhile, Malaysia’s parliamentary system is more flexible but vulnerable to instability due to coalition dynamics. This study recommends a reassessment of Indonesia’s presidential threshold for a more democratic process and strengthening of political stability mechanisms in Malaysia.

This study aims to compare the effectiveness of print and digital advertisements in increasing sarong sales at Toko Istana Sarung Wonorejo. Using a quantitative approach, sales data from the first three months of 2025 were analyzed based on digital advertisements (social media), print advertisements (brochures and banners), and word-of-mouth promotions. The results show that digital advertising had the greatest impact on sales growth (approximately 50%), followed by word-of-mouth promotion (5–10%), and print advertising (around 15%). These findings highlight the importance of a multichannel marketing strategy tailored to consumer characteristics.

This research aims to: 1) to know the condition of students in memorizing the Qur'an using translated and non translated Al-Qur'an at PPTQ Al-Asy'ariyyah Kalibeber Wonosobo; 2) to know the effectiveness of the method of memorizing translated and non translated Al-Qur'an at PPTQ Al-Asy'ariyyah Kalibeber Wonosobo; 3) to know the factors that influence the effectiveness of the method of memorizing Al-Qur'an using translated and non translated Al-Qur'an at PPTQ Al-Asy'ariyyah Kalibeber Wonosobo. This thesis uses a comparative descriptive qualitative research approach.  Where researchers understand phenomena or events through an in-depth description of the data collected in the form of words not numbers. And comparing in depth (qualitative) about a phenomenon, with the aim of identifying similarities and differences, as well as understanding the context and meaning behind it. The data collection technique uses observation, interviews, and documentation.  The data analysis techniques used in comparative descriptive qualitative analysis are data selection, data classification, data interpretation and the final step of comparison, where researchers compare the speed level of memorizing the Qur'an with the use of different Qur'ans but using the same method. The results showed that: 1) the condition of students who memorize using the translated Al-Qur'an tends to have a better understanding of the meaning of the verse, but the memorization process is slower because it takes time to understand the meaning of the verse. Students who memorize using the non-translated Al-Qur'an are faster in memorizing because they only focus on the lafadz and the rhythm of the reading. 2) the effectiveness of memorization methods using translated and non-translated Al-Qur'an at PPTQ Al-Asy'ariyyah. In terms of speed, memorizing using the non-translated Al-Qur'an is superior because students only focus on repeating the lafadz. The durability of memorization in both methods is strongly influenced by the consistency of murojaah. Understanding the meaning is better owned by students who memorize using the translated Al-Qur'an. 3) factors that influence the effectiveness of memorization, namely motivation, intelligence, psychological conditions, support from parents and ustadzah, learning environment, as well as time management and discipline are very influential on the success and effectiveness of students' memorization.

This study compares sex work regulations in Indonesia and Thailand through the lens of human security. Using qualitative comparative literature approach, the research analyzes four core dimensions including health, economy, legal protection, and social inclusion. Findings show that Indonesia still relies on criminalization, which exacerbates vulnerability, restricts access to health services, and reinforces stigma. Conversely, Thailand is undergoing a regulatory transition marked by community engagement, harm reduction practices, and early steps toward decriminalization. However, Thailand’s policy remains incomplete in addressing the rights of migrant and transgender sex workers. The study concludes that while Thailand provides a more inclusive model, both countries require further policy reform distinguishing voluntary sex work from exploitation, strengthening grassroots organizations, and regional policy harmonization under ASEAN human rights framework.

The stability profile of suspension formulations is a critical factor in determining the shelf life, efficacy, and safety of pharmaceutical products. This review compares the stability of suspensions based on natural extracts and those formulated with synthetic chemicals. The objective is to explore the physicochemical behavior of both types, with attention to sedimentation rate, particle size distribution, viscosity, and pH variation over time. This literature-based analysis employs a comparative method using previously published experimental data on various suspension formulations. The findings indicate that while synthetic-based suspensions often demonstrate superior stability due to controlled formulation variables, natural extract-based suspensions can achieve acceptable stability through the use of proper suspending agents and preservation techniques. The implication of this comparison is to provide formulators with a balanced perspective when choosing between natural and synthetic ingredients for suspension development, especially in the context of clean-label and green pharmacy trends.

Considering the current data-driven policies, economic disparities across metropolitan areas are an important factor to consider. This study focuses on a comparative analysis between the K-MEANS and DBSCAN algorithms in the process of clustering residents in Pulo Brayan Darat 1 Village, taking into account the economic conditions of each individual. Through this study, it is hoped that the more optimal algorithm for categorizing the community based on their economic well-being can be identified. A survey was used to collect data, including questions about income, number of children, and type of employment. The timing of implementation, interpretation of clustering findings, and the Silhouette Index were all used in the evaluation process. It is clear from the findings that DBSCAN can identify outliers and adapt better to irregular data patterns, while K-MEANS is faster and creates more organized clusters. This research offers lessons for policymakers in developing focused community welfare development programmers, which also aids in selecting an appropriate clustering system for socio-economic data.

This research compares the institutional frameworks of Indonesia’s National Narcotics Agency (BNN) and the Philippine Drug Enforcement Agency (PDEA) through the lens of regulatory and normative pillars from W. Richard Scott’s institutional theory. Employing a qualitative descriptive method with a literature review approach, this study finds that both agencies are structurally under presidential authority but exhibit differing operational styles. BNN emphasizes preventive and rehabilitative strategies rooted in human rights values, while PDEA is characterized by a more repressive approach shaped by national security paradigms. The findings suggest that while both institutions have formal legitimacy and enforcement mechanisms, their normative orientations differ significantly, influencing public perception, legitimacy, and policy outcomes. This comparative study highlights the importance of aligning regulatory frameworks with ethical governance standards to ensure effective and humane narcotics control policies.

Growing up in the digital era, Generation Z has unique characteristics, but faces significant moral issues. The curriculum as an educational tool plays an important role in shaping the character values for this generation. The aim of this research is to analyze and compare the strengths of the 2013 curriculum with the strengths of the independent curriculum in the formation of morality in Generation Z. To achieve this goal, a descriptive qualitative approach to conduct literature research, including studies into political documents, educational theories, and scientific articles, was used. The analysis results show that the 2013 curriculum emphasizes moral values through a scientific approach and character education enhancement (PPK). Meanwhile, the independent curriculum is more flexible and project-based, while the Pancasila student profile promotes contextual learning. Both can shape students' morality, but collaboration among them may be better for education.