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Inheritance is part of civil law which is a vital part of family law.  Inheritance conflicts still often occur in society.  Indonesia consists of many tribes, customs and cultures, giving rise to a diversity of habits in living life.  The habits of these groups of people become different points of view in determining legal standards in meeting all the needs of citizens.  The kinship system has a major influence on inheritance from customary inheritance law.  The kinship system is drawn along three lines, namely patrilineal, matrilineal and parental kinship.  The hierarchy of statutory regulations is an order that determines the priority of use of existing legal regulations, the application of which varies from higher rules to lower rules.  The research uses normative juridical methods which are carried out using three research materials.  Primary materials are in the form of laws, secondary materials are books or journals, and tertiary materials are dictionaries or encyclopedias.  Recognition of the existence of indigenous peoples in Indonesia is guaranteed in the constitution in Article 18B Paragraph (2).  Customary law is not formally accommodated in Law Number 12 of 2011 but its application is the same as other statutory regulations which have binding legal force.  Indonesia itself does not yet have a national inheritance law.  Settlement of customary inheritance disputes in Indonesia is carried out by means of consensus resolution, resolution through customary institutions, and also resolution through the courts.

This research delves into the dynamics of motor vehicle tax compliance through a qualitative approach, exploring taxpayers' perceptions and attitudes. The identified key factors shaping attitudes toward tax obligations include regulatory complexity, clarity of rules, and personal experiences. Elements such as fairness perception, trust in the taxation system, and supervisory effectiveness also play crucial roles in forming compliance attitudes. These factors, integrated with psychological aspects, provide an in-depth understanding of taxpayer compliance behavior. While acknowledging challenges like regulatory complexity and economic inequality, the study highlights opportunities, including the application of information technology, fiscal incentive development, and cross-sector collaboration, as strategies to enhance compliance. In conclusion, a holistic and adaptive tax policy strategy, considering both local and global contexts, can foster a transparent, fair, and supportive tax environment for sustainable development.

The purpose of this study is to find out how the responsibility of a Debt Collector who is confiscating a bad credit vehicle is due to default from the debtor. The Debt Collector who carries out his duties cannot just arbitrarily withdraw the existing vehicle because it must comply with the applicable laws and regulations. Both creditors and debtors have fair legal protection. The debtor who makes a credit must also have the competence so that the credit is paid smoothly. If an act of default occurs, it can be prosecuted through civil law or if there is embezzlement of the motor vehicle used by the debtor, it can be prosecuted through criminal means. This article uses a normative research method whose approach is based on an approach to the legislation in force in Indonesia. Where in this normative research provides a view of how the Debt Collector should work according to the current law. Between the creditor and the debtor, there must be synchronization in carrying out their obligations so that there are no problems that lead to the withdrawal of the vehicle being used by the debtor. The fiduciary law that becomes the guarantor must be better understood by debtors who will make vehicle loans to better avoid the occurrence of the default act itself. Looking at the existing conditions, it is possible that many people who enter into credit agreements do not understand the importance of a law or law that applies in Indonesia. It is possible that if many people understand the law, the Leasing party no longer needs to use the services of a Debt Collector.

The role of government in agriculture is very important in determining economic policy, in planning to mobilize actors there must be readiness, seriousness and commitment to implement it. In an effort to establish regional autonomy, readiness to face future challenges and effective and efficient management of the regional economy by utilizing regional potential and resources. support that has a comprehensive design is needed, in order to obtain information that is in accordance with the problem formulation and research objectives. The method used in this research is a qualitative descriptive research method. This research is located in Bolaang Mongondow district (North Sulawesi). Regarding the role of the government in controlling the level of competitiveness of farmer groups in Bolaang Mongondow district (North Sulawesi). Data collection methods This research uses secondary data. The role of the government as a regulator is that the government prepares the implementation of development (issuing regulations in the framework of the effectiveness and orderliness of development administration). capital through providing capital assistance to the community. The government as a catalyst, the village government has a position as an agent that accelerates the development of village potential. The research results show that the government's role in controlling the level of competitiveness of farmer groups in Bolaang Mongondow, North Sulawesi, is very important and has a positive impact. With support and assistance from the government, farmers can increase their productivity, expand markets, and increase their income.    

Jl. Boulevard and Jl. Pengayoman is a commercial area in Makassar City. Jl. Boulevard and Jl. Protection is quite strategic because it can be reached by all levels of society from various means of transportation. Various community activities such as walking, jogging, shopping, office activities, etc. have resulted in the increase in parking for visitors' vehicles in the area, covering the shoulders of the road and pedestrians. From the results of our previous research, it is clear that the cause of illegal parking that occurs in the commercial areas of Jalan Boulevard and Jalan Pengayoman is the limited parking space in each commercial building and the standard for calculating parking spaces in the commercial areas of Jalan Boulevard and Jalan Pengayoman. This is what causes the loss of user comfort and the change in pedestrian function to illegal parking in the Jl. Boulevard and Jl. Pengayoman is therefore an action that is contrary to Islamic Sharia which is haram because it is illegal, does not comply with local legal regulations and also harms other people. So, to restore the comfort and function of pedestrians in the commercial area of Jl. Boulevard and Jl. Pengayoman, we will carry out further research with the title "Planning Public Parking Areas in Commercial Areas on Jalan Boulevard and Jalan Pengayoman in Makassar City", where this research is to solve the problem of lack of parking spaces so that there is no more illegal parking in commercial areas on Jalan Boulevard and Jalan Protection of Makassar City. Data analysis uses qualitative and quantitative analysis which is used to explain the results of survey interviews with users and observations carried out on Jl. Boulevard and Jl. Pengayomanof Makassar City with the results of a literature review regarding parking spaces. This research is expected to provide a real picture to researchers as academics and the government as policy makers regarding public facilities built for the common good, as study material to determine policies that might be implemented to improve or add to these public facilities, and as a source a reference for writers who might carry out studies on urban planning.

In the Development of the Archipelago Capital in Sepaku District, North Penajam Paser Regency, East Kalimantan. One of them is in the Sepaku River Flood Management Development Project, Sepaku District, which in the development process still has obstacles. The obstacle faced is because the land is included in a residential area. To provide land for the construction of the embankment, it is necessary to procure it. Policies in land acquisition for development in the public interest are regulated in the 1945 Constitution, Law Number 5 of 1960concerningBasic Regulations on Agrarian Principles (UUPA) and Law Number 2 of 2012 concerning Land Acquisition for Development in the Public Interest. The research method in writing this journal is the empris juridical approach method. In summary, the conclusion of the discussion is about the stages of implementing land acquisition for the public interest in the Sepaku river flood management project.

The aim of this study is to find out how to implement the use of Artificial Intelligence (AI) in the formation of laws and regulations in Indonesia. This study uses a normative juridical method with a statutory and regulatory approach as well as secondary legal materials, namely books on Legislation, other books related to this case and scientific journals from previous research. The study results show that Al can still be utilized in the process of forming regional regulations without eliminating or even replacing the role and function of the regional regulation forming organs. The use of AI in the process of forming regional regulations is only limited to tools that can be used during the harmonization process in the stages of drafting regional regulations. The use of AI is said to have better accuracy and speed in predicting potential disharmony between regional regulations and various other laws and regulations.

The purpose of this research is to find out how the legal rules regarding cooperation agreements in business activities are viewed from a business law perspective and what forms of cooperation in trade activities can be carried out by company management. By using normative juridical research methods, it is concluded: 1. The legal rules regarding cooperation agreements in business activities are reviewed from the perspective of business law, referring to Civil law, especially Article 1313 of the Civil Code, which states that "An agreement is an act in which one or more people bind oneself to one or more other people." So it is clear that agreements give rise to agreements, as well as the Trade Code and Indonesian laws and regulations in various forms of business entities. 2. Forms of cooperation in trading activities that can be carried out by company management, such as Mergers, Consolidations, Joint Ventures and Franchising. A merger is a combination of one or several business entities so that from an economic point of view they are one unit, without merging the merged business entities. Consolidation/merger between two or more business entities that combine themselves to merge into one and form one new business entity (consolidation). This aims to "make healthy" the business entity concerned or what is usually called restructuring. Joint Venture is an agreement between two or more parties to collaborate in an activity. Franchise Agreement in which one party is given the right to exploit and/or use the rights to intellectual property or inventions, or business characteristics owned by another party in exchange for compensation based on the terms and/or sale of goods and services. 1 Article. 2 Lecturers at the Faculty of Law, Unsrat, Manado. Master of Law.

Regulations on filling the position of village head in the event that there is a vacancy in a village head official in Article 47 of Law Number 6 of 2014 concerning Villages states that the Regent/Mayor has the authority to appoint a Civil Servant from the Regency/City regional government as Acting Village Head in lieu of the vacant Village Head in order to continue to carry out government in the village, until a new village head is elected. The legal consequences if the position of village head is not filled by a definitive official will result in the village not functioning properly in accordance with the objectives of the government and the village community in particular, which will result in negative impacts such as instability in village conditions. A Village Head who can definitively carry out his position in accordance with existing laws and regulations, will revive the functions and carry out the village mission optimally which will bring the village he leads into a better village. So the Village Head has an important influence on the dynamics of village government administration

The prerogative is a privilege that belongs to the President which cannot be contested by other state institutions that use a presidential government system, namely the president is the head of state as well as the head of government in Indonesia. In the prerogative there is nothing specific to oversee a prerogative, but one of the supervision of this privilege is supervision in the cabinet ministers who are assistants to the president.The problems studied are 1) What is the meaning of the President's prerogative in the Indonesian government system. 2) How to Use the President's Prerogative in Appointing Ministers in the Indonesian Government System 3). What are the Forms of Supervision of Prerogatives in Cabinet Ministers? This study aims to identify and explain the meaning of presidential prerogatives, the system of government used in the application of prerogatives and oversight of privileges used in Indonesia. This research uses research methods through library research and normative research with reference to relevant laws and regulations and other legal materials related to substance in research and application regarding reading, listening, understanding, and reviewing the application of laws, scientific work. , books and literature related to the problem under study. In the meaning of prerogative is a privilege of a head of state in carrying out state duties.

This article focuses on the effectiveness of law enforcement in the maritime sector. This is very important, considering that Indonesia is one of the countries with the longest coastal latitude in the world. So it is important to discuss this issue. Regarding the research method used is descriptive qualitative using data collection methods, namely library research. Based on the author's analysis, it can be concluded that law enforcement practices in the Indonesian maritime sector still have several shortcomings. Based on the author's analysis, state defense law enforcement practices in the Indonesian maritime sector are still not effective. This is due to overlapping laws and regulations in Indonesia. The impact of this overlap results in the spread of law enforcement agencies and difficulties in providing facilities and infrastructure for law enforcement in Indonesian waters. These conditions mean that Indonesia's national defense in the maritime region often experiences violations of the law, both by the Indonesian people and other countries, both by individuals and groups.

This research aims to analyze the implications of business law on business ethics practices in Indonesia. The research method used is library research, where data is collected from various literature sources that are relevant to the research topic. The research results show that business law has an important role in shaping business ethical practices in Indonesia. Business law regulates the rights and obligations that arise from agreements and engagements in business practices. In addition, factors such as national development developments, business ethics, internal and external factors, and legal awareness influence the implementation of business law in ethical and responsible business practices. Therefore, the solutions and recommendations provided to improve the implementation of business law and ethical business practices in Indonesia include strengthening regulations, effective law enforcement, education and awareness, collaboration between government and the business world, transparency and accountability, and the establishment of a supervisory body. independent. It is hoped that the implementation of this solution can create a business environment that is fair, transparent and has integrity, as well as making a positive contribution to economic development and social welfare in Indonesia.  

Everyone, including church leaders, must be able to understand and apply ethics in communication. By understanding ethics in communication, a leader knows the rules, norms and things that are good or not, as well as things that should be applied and not applied in communication so that the congregation served is able to receive and understand the messages received from the church leader. If church leaders do not have ethics in communicating, this will lead to failure in ministry. This research uses a literature study method, with a descriptive approach. Where the author will use books, journals and print media to dig up relevant information according to the research topic. Based on the research results, the relevance of communication ethics for church leaders is that church leaders know to apply the rules and norms in daily communication both with the congregation and with the community. The next relevance is that by understanding ethics in communication, a church leader knows the correct rules and regulations for delivering sermons to communicate God's word to the congregation. The next relevance or connection is that church leaders know the rules and norms when communicating with the congregation when conducting counseling.

Supervision in Education continues to be a concern for stakeholders. Moreover, with the implementation of the Merdeka curriculum, all regulations related to education have undergone changes or adjustments. This writing aims to examine the laws and regulations governing supervisors and the theories that support them. The method used in writing this research is a qualitative method using library research. The results showed that educational supervision according to the latest laws and regulations was carried out by heads of education units, school/madrasah committees, central government and regional governments.

In today's competitive business environment, there are many companies that look like a single entity when in fact they are made up of several separate companies. Some of these companies conduct business combinations consisting of mergers, acquisitions, and consolidations. In conducting these business combinations, there are regulations that govern, namely PSAK 22 as a result of IFRS convergence. This study aims to further analyze business combinations with IFRS convergence. The research method used is a quantitative engineering approach by focusing on literature review. The results of this study indicate a change in the purchase method to goodwill impairment testing, adjustments to non-controlling interests, and more detailed disclosures.

Consolidated report is an important report for companies that purchase or merge from other companies. The purpose of this study is to provide an overview of how the implementation of PSAK 65 and tax regulations in Indonesia on the consolidated financial statements listed on the IDX. The research method used in this research is literature review of articles or previous research. The data used in this study are secondary data from articles obtained from the Google Scholar database and consolidated financial statements published on the IDX. Based on the results of the analysis, it is known that every company that acquires another company has issued consolidated financial statements and implemented PSAK 65 and the existing tax regulations in Indonesia.

The implementation of the Job Creation Law (UU Job Creation) in Indonesia presents significant changes in employment regulations, especially regarding Specific Time Work Agreements (PKWT). This article evaluates the impact of the Job Creation Law on PKWT by analyzing changes in legal provisions that affect worker characteristics, rights and protection. The Job Creation Law introduces flexibility during the PKWT period, providing leeway for entrepreneurs to adapt working conditions to their business needs. However, this also raises concerns regarding the protection of workers' rights in certain time-based employment relationships. Efforts to clarify wage standards, benefits and social protection for workers in PKWT are the main highlight of this change. The importance of strict monitoring of the implementation of the Job Creation Law in the PKWT is crucial to ensure a balance between the interests of employers and workers' rights. Discussion and collaboration between the government, trade unions, employers and other stakeholders are essential to formulate fair and sustainable regulations for workers and equitable economic growth.

Research conducted at the Medan City Regional Tax and Retribution Management Agency aims to find out and analyze the actual value of advertising tax revenue with the aim of increasing Regional Original Income (PAD). This research also seeks to understand and analyze the causes of the decline in advertising tax revenues, as well as the factors that cause low taxpayer compliance. Using a descriptive approach, this research relies on interview findings and data regarding advertising tax targets and realization from 2014 to 2018. Data analysis involves surveys at research locations to collect information and draw conclusions, comparing identified problems with relevant theories to obtain support.The lack of contribution from advertising tax revenues to the Medan City Regional Tax Revenue and Retribution Agency is hampering the increase in PAD, due to low performance in achieving predetermined targets and the ineffectiveness of existing regulations. These regulations, especially those that limit the placement of advertisements, such as prohibiting sidewalks and roads and requiring the placement of advertisements on privately owned land, create obstacles for advertising businesses in obtaining location permits. The lack of taxpayer compliance is influenced by several factors such as weak enforcement and supervision of Satpol PP, limited awareness of advertisers, tax officers' inadequate efforts to interact with taxpayers, the large number of taxpayers who do not report, and public expectations regarding the solution. advertising tax arrears.  

Problems regarding the status of Village-Owned Enterprises (often called BUMDes) which were originally business entities changed to legal entities after the enactment of the Job Creation Law, but in fact there are still many BUMDes that have not been registered as legal entities due to a lack of knowledge from the village government itself or there is no desire to do so. BUMDes is a legal entity. The aim of this research was to analyze problems regarding BUMDes regulations which state they are legal entities and the legal consequences if BUMDes is not registered as a legal entity. The method used in this research is normative juridical, using a statutory and conceptual approach.

As long as a particular authentic deed cannot be made by another public official, the Notary is the public official who has the power to create it.. If a Notary ignores the honor and dignity of his position, violates general regulations, or makes other mistakes in carrying out his duties as a Notary, then supervision of the Notary is very important. So that this profession does not get bad marks from the public, as in the case that occurred on September 2 2022, a Notary named Oktaviana who acted carelessly in accepting the deed of shareholder decision statement whose contents could be detrimental to one of the parties. Apart from that, Notary Oktoviana is also suspected of siding with one of the parties so that he carried out the request to make deed number 6 dated 24 August and 13 September 2022 which resulted in huge losses for the other party.