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This study aims to provide empirical evidence on the development of tax incentives studies in Indonesia. This study analyzes thirty-nine articles on tax incentives from twenty-five nationally accredited journals Sinta 1 and Sinta 2 during the 2003-2023 period. Articles were analyzed using the charting fields approach and analysis in qualitative studies to provide a broad explanation regarding the development of tax incentive studies. This study found that the implementation of various tax incentive policies still encounters various obstacles such as inconsistent regulations, standardization of tax officials' understanding, lack of outreach, and policies that are less relevant and not yet very beneficial. This study also found inconsistencies in previous research, so further studies are needed. The structureon, there is a phenomenon that the structure of company ownership and corporate governance is an indication of taxpayer non-compliance. Efforts to avoid taxes and efforts to prosper investors that have the potential to cause litigation risk.

Online shopping transactions through e-commerce platforms such as Tokopedia have become increasingly popular. However, with the growing number of online transactions, there are risks and responsibilities that need to be addressed. This study aims to explore the implications of keperdataan (law relating to civil matters) on the risks and responsibilities in online shop agreements in Tokopedia. The research will focus on analyzing the legal framework that governs online transactions, particularly in terms of consumer protection, contractual obligations, and dispute resolution mechanisms. By examining relevant laws and regulations, as well as case studies of online shop agreements in Tokopedia, the study seeks to identify key legal issues that may arise in online transactions and provide recommendations for both consumers and online sellers.

This research investigates the impact of English language acquisition on transportation literacy among transportation management students. Through qualitative analysis of interviews and document analysis, the study explores how proficiency in English influences students' comprehension of key transportation concepts. The findings reveal that English language proficiency significantly enhances students' understanding of complex transportation topics, such as logistics, safety regulations, and multimodal transportation systems. Integrating effective language learning strategies, such as real-world scenarios and interactive activities, into transportation management courses can bridge the gap between language proficiency and transportation literacy. Additionally, innovative assessment methods, such as performance-based assessments, offer a more comprehensive approach to evaluating students' language proficiency and its application in transportation contexts. The study recommends ongoing professional development for educators, collaboration with industry partners, and the promotion of multilingualism to enhance transportation literacy among students. By adopting these recommendations, educational institutions can ensure that transportation management students are equipped with the necessary language skills to succeed in an increasingly globalised and diverse transportation industry.

This research analyzes the types of dispute resolution that can be carried out due to acts of default committed by buyers in online buying and selling using the Cash On Delivery (COD) payment method in the Shopee marketplace. This research is normative legal research that is prescriptive and applied. The collection of legal materials is through library research, including primary and secondary legal materials. This research aims to find out and examine what dispute resolution can be carried out by sellers due to acts of default committed by buyers in online buying and selling using the COD payment method on the Shopee marketplace in terms of statutory regulations and Shopee's Terms of Service.

This study aims to determine the implementation of special rights for women workers at PT Bank Tabungan Negara (Persero) Tbk Solo Branch Office. The type of legal research used is empirical juridical legal research which is descriptive in nature using a statute approach. The type of legal material used is primary legal material and secondary legal material. The legal material collection technique used is indept interview (in-depth interview) and literature study while the legal material analysis technique used is the deduction method. The results of this study indicate that the implementation of the fulfillment of special rights for female workers at PT Bank Tabungan Negara (Persero) Tbk Solo Branch Office based on applicable laws and regulations has not been fully fulfilled. Menstrual leave has not been specifically regulated in the employment agreement between the Company and female workers. The conclusion was obtained from interviews with female workers at PT Bank Tabungan Negara (Persero) Tbk Solo Branch Office.

Juridically in the context of Indonesian law, there are two perspectives that can be used to discuss the need for LGBT legal regulations, namely the customary law perspective and the Islamic law perspective. Lesbian, Gay, Bisexual and Transgender (LGBT) groups in Indonesia have received significant attention. This research uses normative legal research techniques as its methodology. This research further examines the need for clear legal regulations regarding LGBT. Considering the fact that Indonesia is a legal country where people respect each other's customs and religious beliefs, it can be said that the legalization of LGBT people is not justified. Thus, it is hoped that this research can answer problems that are of concern to the Indonesian people. As well as, it can open insight that legal regulations regarding LGBT in Indonesia are very necessary to achieve benefits, certainty and legal justice.

The development of science and technology has positive and negative impacts on human life. Likewise with cyberspace, one of the advances in technology, of course it is a reality that is faced with a legal metanarrative. Overcoming the ineffectiveness of legal metanarratives in addressing cyber challenges requires an innovative and comprehensive approach. Currently the world is facing changes in the industrial world which can be called the Industrial Revolution 4.0 which has a major impact on industrial life, especially in the form of rapid technological developments. The rapid development of technology has given birth to a new concept of "creative industry" which utilizes human creativity and thinking abilities. Intellectual property rights play a very important role in the creative industry, and the state recognizes the efforts and perseverance of creators/inventors in producing new innovations and minimizing the occurrence of intellectual property rights. Therefore, intellectual property must be protected legally. Violation of rights. However, in reality there are several challenges and difficulties in implementing laws related to intellectual property rights in Indonesia. This journal uses normative research methods based on legal regulations and literature studies, and considers aspects of theoretical, structural and legal explanations. The main problem that occurs in Indonesia is the low level of public awareness and education regarding intellectual property, and this problem can give rise to other problems. Intellectual property protection in Indonesia not only provides peace of mind and legal certainty for creators/inventors, but also has a psychological impact that motivates creators/inventors to continue to innovate. Indonesia will be a country that has great potential to implement Industry 4.0 because of its large workforce. The digital information era not only brings progress to industry, but can also pose challenges to labor laws. The aim of this research is to analyze labor problems due to the absence of regulations that are appropriate to the situation in the Industrial Revolution 4.0 era.

Waste management in the maritime industry is a crucial aspect in maintaining environmental and operational sustainability of the industry. In this context, a literature review becomes essential to understand best practices, challenges, and potential solutions in waste management in the maritime industry. This research aims to present a comprehensive literature review on waste management in the maritime industry, focusing on management practices and future challenges. The literature review includes mapping of theoretical concepts, explanation of effective management practices, and analysis of relevant waste treatment technologies. Findings from this literature review provide an in-depth understanding of the complexity of waste management in the maritime industry, the crucial role of management in addressing these challenges, and the urgency in facing increasingly stringent environmental regulations. The implications of this literature review include emphasis on the importance of developing environmentally friendly technologies, collaboration between governments and industries, and awareness of the interconnection between waste management and sustainability goals. This research is expected to provide valuable guidance for the maritime industry in enhancing their waste management practices, thus creating a more sustainable future for the industry and the environment as a whole.

Vocational training in Indonesia is organised based on cooperation or mutual agreement between educational institutions and companies. This research highlights the unavailability of legal regulations that specifically protect vocational trainees. The lack of specific regulations causes the implementation of existing labour regulations to be limited to companies where vocational training is held. Through this normative jurisprudence research, it can be seen that the vacuum legis condition, namely the existence of a vacuum of specific legal rules, has begun to have a solution. The Indonesian government has actually started to improve the quality of human resources through vocational education and training by making three new regulations related to vocational training. There are three new regulations that have been issued, namely: Presidential Regulation No. 68 of 2033 concerning Revitalisation of Vocational Education and Vocational Training issued on 27 April 2022. Coordinating Minister for Human Development and Culture Regulation No. 5 of 2022 governing the Organisation and Working Procedures of the National Coordination Team for Revitalising Vocational Education and Vocational Training, promulgated on 14 September 2022. Coordinating Minister for Human Development and Culture Regulation No. 6 of 2022 on the National Strategy for Vocational Education and Vocational Training, also promulgated on 14 September 2022. It is expected that these regulations can be implemented to protect the individual rights of prospective workers in vocational training in Indonesia.

Narcotics abuse is a very dangerous thing, because in addition to having an impact on the user's personal self, he will become addicted and his life will depend on narcotic substances, which if not prevented (treated), the type of narcotics that will be used will become stronger. and the larger the dose. Recidivism is the behavior of a person who repeats criminal acts after being sentenced by a judge's decision which has permanent legal force because of criminal acts that have been committed previously. The problem approach used is an empirical juridical method supported by a normative juridical approach. The data collection technique is that primary data is obtained through interviews with research subjects and secondary data is collected by reviewing through literature studies such as statutory regulations, books or literature, and journals. Data analysis uses qualitative data analysis. The factors that cause recidivism in narcotics abuse crimes are internal factors and external factors. Internal factors consist of uncontrollable desires, behavior, diligent praise, easily frustrated, and the character itself. External factors that cause someone to repeat the crime of narcotics abuse include environmental and social factors, economics, information and communication technology, and family factors. Efforts to overcome the recidivism of narcotics abuse that can be carried out are pre-emptive efforts, preventive efforts and repressive efforts.

Accidents or injuries at work can disrupt the productivity and operational efficiency of PT. Safindo Raya. The research background may include efforts to identify and reduce factors that can cause these disorders, thereby increasing the overall efficiency of the company. One of the main objectives of K3 research is to improve employee safety in the workplace. Research can help in identifying potential risks, analyzing the causes of accidents or incidents, and developing strategies to prevent similar incidents in the future. Companies such as PT. Safindo Raya may have an obligation to comply with K3 regulations and standards set by the government or regulatory bodies. K3 research can help companies ensure that they comply with all applicable regulations and achieve the required safety standards. OSH research can also contribute to increasing productivity and efficiency in the workplace by reducing absenteeism due to work-related injuries or illnesses, reducing production downtime due to accidents, or identifying ways to promote safer and more efficient work processes. With this approach, information is collected through questionnaires or interviews with employees, management or K3 staff. These surveys may include employees' perceptions of OSH conditions in the workplace, their understanding of safety procedures, or specific problems they encounter in carrying out their duties. The majority of employees show a high level of awareness of the importance of K3 in the workplace. They expressed an understanding of the importance of using personal protective equipment (PPE) and existing safety procedures. Interview results indicate that expansion of K3 training may be necessary to make employees aware of each job they have a comprehensive understanding of potential risks in the workplace and the precautions that must be taken.

Trafficking is currently a serious and urgent global problem. Indonesia itself is also a barn of human trafficking victims, especially related to the labor migration of Indonesian Migrant Workers (PMI) sent abroad. Many migrant workers are victims of exploitation and human rights violations due to human trafficking. Therefore, it is important to strengthen the protection of PMI rights through national and international legal frameworks. This research aims to analyze the legal framework for the protection of migrant workers as victims of human trafficking abroad. The method used is normative legal research by examining relevant national and international laws and regulations. The results show that Indonesia has a strong commitment through the ratification of various international legal instruments to protect migrant workers. However, law enforcement still faces various obstacles and there is a need for stronger cross-border cooperation. Therefore, a more comprehensive policy is needed to improve the protection of migrant workers.

The importance of rehabilitation for addicts or victims of drug abuse is to heal the physical, mental and mental conditions for addicts and victims of drug abuse. It isvery likely that addicts experience health problems as a result of drug abuse, so that the existence of rehabilitation services or health services will be able to improve the quality of life of addicts or drug abusers. The purpose of this study was to find out the legal regulations regardingrehabilitation, implementation of rehabilitation for narcotics convicts in class IIB Tanjung Pura and the role of class II Bprison in tanjung Pura in rehabilitating fostered residents. This research is included in the descriptive research with the type of empirical juridical research using qualitative analysis methods. From the results of the study it is known that the legal basis and regulations related to the rehabilitation of convicts who abuse narcotics are Law Number 35 of 2009 concerning Narcotics, Law Number 12 of 1995 concerning Corrections, Regulation of the Minister of Health of the Republic of Indonesia Number 46 of 2012 concerning Procedures for Implementing Medical Rehabilitation For Addicts, Abusers, and Victims of Narcotics Abuse. SEMA Number 4 of 2010, Concerning Placement of Abusers, Victims of Abuse, Narcotics Addicts Into Medical and Social Rehabilitation Institutions and SEMA Number 3 of 2011 concerning Placement of Victims of Narcotics Abuse in Institutions of Medical and Social Rehabilitation. Rehabilitation in Class IIB Tanjung Pura Detention Centre is carried out in the form of medical rehabilitation, non-medical rehabilitation and social rehabilitation with stages in the form of providing initial information and screening and assessment and In carrying out the rehabilitation of inmates by the Tanjung Pura detention Centre Class IIB it has an impact There is a change in behavior and mentality, The emergence of awareness to stop consuming drugs, the emergence of obedience in worship and the percentage of awareness of drug addicts has increased    

The Indonesian business community is currently developing very rapidly, and the number of business transactions in Indonesia has also increased. This situation shows that the Indonesian economy is very favorable for people who want to do business in Indonesia, not only Indonesian entrepreneurs but also foreign entrepreneurs. A legal principle applies to the agreement, namely the principle of freedom of contract, which declares a person's freedom to enter into a contract in a conditional form. As long as the parties agree and does not violate etiquette and law, the agreement will be valid. . The research method used is the normative legal approach, which is the analysis and understanding of law within the framework of this study as a set of positive rules or norms in a legal system that governs human life. This was done by studying books, laws, regulations and other documents relevant to this study. In addition, the collection of legal materials also includes legal material analysis methods and legal analysis methods that adjust should be, as long as this is the method of measuring and analyzing the issues in this study. The application of the principle of freedom of commercial contract requires the parties to maintain a balanced position when formulating agreements regulating commercial legal relationships. If a balance is not achieved, economic actors will limit and avoid liability by including release clauses. It is therefore necessary for the government to intervene to limit the application of the principle of freedom of contract through standard contracts by establishing rules prohibiting the inclusion of exemption clauses and monitoring the use of standard clauses in the economy by economic operators.    

Fraudulent acts are currently flourishing following the era and technology advancement. Laws and regulations are made to anticipate this, but the existing laws and regulations seem like unable to combat the crime amid their increase in occurrences. This research aims to: firstly, to identify law enforcement against the e-commerce-based frauds; and secondly, to identify the obstacles in criminal law enforcement against e-commerce- based frauds. This research was conducted by using normative juridical method through literature research by examining secondary data including legislation, research results, scientific journals and references. The research results describe that the e-commerce- based fraudulent acts in principle are similar to the conventional frauds but differ in the evidences or means of action as the latter uses electronic systems (computers, internet, telecommunications equipment). Therefore, the legal enforcement against this kind of frauds is still under the applicability of the Indonesian Criminal Code and the Law No. 19 of 2016 regarding Amendments to the Law No. 11 of 2008 regarding Information and Electronic Transactions. Further, the law enforcement against the fraudulent acts in electronic-based transactions has been prevented at least by the following five factors, the laws and regulations, law enforcers, infra-structure or facilities that support the law enforcement, community and cultural factors.      

Children in conflict with the law (ABH) who enter the detention center still have the right to be protected by law. So that legal protection for ABH is very important to run. that the existence of a child protection must be sought if we want to seek national development that can be satisfactory. Therefore, to strengthen the legal protection of children even if they are already in detention, there are several regulations that apply in the ius constitutum in Indonesia. The regulation according to the doctrine is called Child Law, which is a set of legal regulations governing children. This research is descriptive analysis. Data collection is carried out using documentation studies where all secondary data used in this study are collected using library research. Data processing is carried out to facilitate the analysis of data that has been obtained in accordance with the problems studied. Data analysis used in this research is qualitative analysis. Qualitative analysis is a specification of the nature of research to examine between theory and practice on the protection and rights of child prisoners at Lubuk Pakam Correctional Institution. Special coaching institutions are regulated in Law Number 3 of 1997 concerning juvenile courts article 61 paragraph (2), Law Number 11 of 2012 concerning the Juvenile Criminal Justice System article 82 paragraph (1), and Law Number 23 of 2002 Article 9 paragraph (1) concerning child protection where in the education system provided to juvenile prisoners in accordance with their interests and talents, juvenile prisoners are entitled to obtain their rights such as education just like children who are not in conflict with the law or loss of independence in accordance with their interests and talents, and if there are juvenile prisoners who have abilities from others will get special education.    

This article aims to explore the legal framework relating to the protection of child victims of international abduction, as well as highlighting efforts that can be made to ensure security, welfare and fair solutions for the children involved. This study uses normative juridical legal research methods, namely This was done by examining statutory regulations and international conventions in the field of legal protection for child victims of international child abduction. The method used is library research or literature study. This research uses book sources and other data. This research was also carried out by reviewing and analyzing various kinds of literature. The 1980 Hague Convention on the Civil Aspects of International Child Abduction is a multilateral agreement that aims to protect children from the detrimental effects of international kidnapping by encouraging the immediate return of children who have been wrongfully appointed or detained outside their home country. The 1980 Hague Convention on the Civil Aspects of International Child Abduction is the only international legal instrument specifically designed to deal with cases of transnational child abduction. Legal protection for children in mixed marriages experiencing divorce involves various aspects that require special attention. Law Number 23 of 2002 concerning Child Protection, in Article 1 of the 1980 Hague Convention concerning Civil Aspects of International Child Abduction is a multilateral agreement that aims to protect children from the detrimental effects of international kidnapping by encouraging the immediate return of children who have been wrongfully appointed or detained outside their home country. Legal protection for children in mixed marriages experiencing divorce involves various aspects that require special attention. Law Number 23 of 2002 concerning Child Protection, in Article 1 provides a definition, what is meant by child protection is all activities to guarantee and protect children and their rights so that they can live, grow, develop and participate optimally in accordance with their dignity and human dignity, and receive protection from violence and discrimination.

Confiscation of assets regulated in criminal acts of corruption is based on Article 18 paragraph (1) of Law Number 20 of 2001 concerning Eradication of Corruption Crimes. The form of asset confiscation without punishment as an alternative to providing justice for the state and perpetrators of criminal acts of corruption consists of an asset confiscation system using the Non Conviction Based Asset Forfeiture model and implementing the mandate of UNCAC as the State. The establishment of legal rules regarding confiscation of assets without punishment as an alternative to providing justice for the state and perpetrators of criminal acts of corruption in realizing a welfare state, at least taken in several progressive legal steps, namely improving statutory regulations, strengthening coordination between law enforcement agencies, and accelerating finalize the Asset Recovery Act.

The advancement and development of technology and information will certainly have an impact on the creative industry, including music, which undoubtedly has a copyright. This copyright must be protected and enforced by appropriate laws considering the increasing risk of copyright infringement. For example, the copyright infringement case by the song "Helo Kuala Lumpur" against the song "Halo-Halo Bandung" clearly violates Article 40 Paragraph 1 and Article 7 Paragraph 3 of the Copyright Law. This is proven because the song has the same melody and rhythm, the lyrics have only been changed slightly, and the changes were made without the consent of the author and for commercial purposes. This infringement can be addressed through the Copyright Law and can be prosecuted through both civil and criminal proceedings with non-litigation or litigation methods. The Copyright Law is currently considered less effective, so it is necessary to improve the regulations and add provisions for preventive measures.

School accreditation has a very important role in improving the quality of teachers. because school accreditation helps set educational quality standards that must be met by educational institutions. The objectives of this study are: (1) to get an overview of the importance of elementary school accreditation; (2) to get an overview of the importance of improving the quality of teachers in elementary schools. R & D research methods with qualitative descriptive research type. The respondents were 30 elementary school teachers in Jeneponto Regency, South Sulawesi. The results of his research illustrate that school accreditation needs to be carried out in very necessary categories, And the quality of teachers needs to be improved by the category of need. Because accreditation provides a legal framework for educational institutions. The existence of an accreditation body can help ensure that the institution operates by applicable norms and regulations in improving the quality of teachers.