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The research objective is to analyze the calculation of Article 21 Income Tax after the implementation of the HPP Law no. 7 of 2021 concerning changes to tax rates for employees who receive overtime pay as an additional income and calculating PPh using the Gross method and the Gross Up method. The sampling technique used Total Sampling, namely as many as 50 employees of the Ngadiredjo Sugar Factory who received overtime pay. The results of this study are that changes in tax rates and overtime pay also affect income taxes, such as new regulations causing employee taxes payable to be lower than the old regulations, tax payable per year is Rp.4,451,051.44 for taxes payable per month is Rp. 370,920.95 while in the new regulations in the HPP Law No. 7 for tax payable per year of Rp.3,451,051.44 and for tax payable per month of Rp.287,587.62. In determining the if method, use the Gross Up Method. The payable tax that must be paid by employees is Rp. 278,050.15 per month, whereas if the company uses the Gross Up Method, the tax payable per year is Rp. 13,743,899.44 and Rp. 1,145,324.95 for the monthly tax payable. Based on these data, the Gross Method will be more profitable for companies because the employees themselves will pay the tax owed on their income so that the company will also not bear the tax burden on employees and can save expenses on tax expenses.

In the current era of globalization and digital, fast, precise and accurate information services are needed. One of the technologies that must be applied in government agencies is the implementation of e-government which refers to the development of national e-government, and is adapted to the conditions that exist in each government agency. The aim of this e-government is to improve the quality of service and especially to realize the smart city which is currently being discussed. One of the districts that has recently implemented a smart city is the South Tapanuli district. So that in this study an analysis of the application of e-government in realizing smart cities will be carried out with the aim of knowing the process of implementing e-government policies, implementing smart cities that focus on the community, and to find out the obstacles or obstacles in the implementation of e-government. The results of the study explain that the implementation of e-government in South Tapanuli district is indeed very effective in realizing smart cities in the midst of increasingly sophisticated technological developments. This is shown by the achievement of smart city aspects, although not optimal. In the implementation of e-government there are still a number of weaknesses, obstacles and challenges because the implementation in South Tapanuli district is still relatively new. These obstacles include the inadequate availability of human resources, the level of public capacity regarding e-government is still very low. Supporting factors for e-government implementation are full government support through regulations and established financial support.

The research focuses on studying the Position of Academic Freedom by academics in providing expert testimony on criminal cases in Indonesia and clarifying the status of lecturers who act as experts. The research method used is normative research method. The emergence of cases of expert witnesses being sued by legal interested parties can undermine the principle of absolute competence of a judicial body. Where in 2018 Dr. Ir Basuki Wasis, M.Sc was sued in a civil lawsuit for expert testimony given in the Corruption Case of the Former Governor of Southeast Sulawesi Province. In the Petitum case number 47/Pdt.G/LH/2018/PN Cbi of the Cibinong District Court that the information given was an unlawful act. even though academics as experts have the second position of evidence regulated in Article 184 of the Criminal Procedure Code. Then a Lecturer who acts as an Expert Witness has Academic Freedom as regulated in article 8 paragraph (1) of Law No. 12 of 2012 concerning Higher Education. The conclusion of the research results obtained is that academics as expert witnesses in Indonesia do not have a clear legal standing because the Criminal Procedure Code and Law No. 12 of 2012 concerning Higher Education do not fully regulate the criteria and requirements for being an expert. Then the phrase "expert witness" is still being debated among academics because it is not specifically stipulated in the law. In contrast to the Netherlands, which determines and regulates expert witnesses specifically, both the criteria and the register of an expert in order to reinforce the position of an expert in the formal law of the Netherlands. However, legal protection for experts has been regulated in several laws and other regulations.    

The development of technology today makes humans coexist with technology. Many human activities can be carried out through the internet network. One of them is the presence of the metaverse which is a technology that contains virtual interactions, digital objects, and decentralized humans from various platforms. Metaverse is used by many people as a medium for buying and selling transactions. Metaverse users generally sell their products in the form of NFTs. Various well-known brands have started promoting their products through the metaverse. The emergence of well-known brands in the metaverse is an opportunity for irresponsible parties to infringe brand rights. As was the case in Ryder Ripps v. Yuga Labs. Pollution, imitation, obscuration, and so forth of well-known trademarks are carried out by irresponsible parties. One of them is the doctrine of Trademark Dilution. Trademark dilution is the unauthorized use by other parties that can weaken the quality or characteristics of a trademark. This makes the question of how the protection of trademarks in the virtual space of the metaverse and what legal action can be taken when there is a violation of trademark rights. Not many countries have regulated the protection of digital trademarks specifically against trademark dilution, as well as Indonesia. This research will be conducted using a non-native juridical approach method with legal sources in the form of laws and regulations, international agreements, theories, and legal rules. The focus of this research is how metaverse with the platform in it can protect the trademark with the terms and conditions agreement of account users in the platform. The result of this research is that brands can be protected against infringement of rights to the brand as well as brand dilution by referring to the terms and conditions of account users listed in the platform. In addition, the legal action that can be taken is to file a lawsuit as determined by the platform and the removal of related content.

Improving teacher competence in the preparation of scientific work is very important. Apart from the fact that teachers are required by regulations to compile scientific work every year at least once, being a competent/professional teacher is a necessity. This PKM aims to improve teacher competence through training activities and mentoring in the preparation of scientific work. The PKM method used is a service learning process: Investigation, Preparation, Action, and Reflection (Pramanik et al., 2021). The subjects of the dedication were the teachers of SMAN 5 Taruna Brawijaya Kediri. Retrieval of data using interviews, observations, tests and questionnaires. The results of PKM activities show an increase in teacher competence in the preparation of scientific work (preparation of research proposals, preparation of research reports, preparation of research outputs, preparation of teaching materials (books/modules/student worksheets) before and after PKM activities. Participant responses to PKM activities were positive and meaningful and they recommend similar activities in the future.

The purpose of this study is to analyze the implementation of community participation in the application of Gorontalo District Regulation Number 04 of 2014 concerning the Control of Livestock in Ilomata Village and the factors that influence it. The research method used in this research is empirical legal research. The results of this study indicate that the implementation of community participation in the Implementation of Regional Regulations of Gorontalo Regency Number 04 of 2014 concerning Controlling Livestock in Ilomata Village has not been optimal because socialization in the formation and implementation of regional regulations has not been thorough and breeders have not fully known and understood these regional regulations. Enforcement of regional regulations is also not fully optimal and the provision of livestock facilities is inadequate.

Indonesia is an archipelagic country that has many outer islands which are directly adjacent to neighboring countries. Indonesia's outermost areas have high potential for marine resources so that they are used by Indonesian traditional fishermen as a source of income to support their families. BPS noted that there are 17,001 islands scattered throughout Indonesia. In preparing this article, the author used a normative juridical approach which was carried out through literature study by examining primary and secondary legal materials. Whereas for data analysis using qualitative juridical analysis that is descriptive based on principles, theories in international law. never protested the British claim of ownership of the sand islands. In 1974 the governments of Indonesia and Australia signed an MoU which stipulated that Indonesian traditional fishermen were permitted to fish. There are three important things that must be done by Indonesia-Australia, in order to get rid of fishing disputes by Indonesian traditional fishermen in Australia, namely strengthening national regulations, especially on the Exclusive Economic Zone maritime boundary agreement, secondly restoring the rights of traditional fishermen on sand islands. and the third is an agreement between the governments of Indonesia, Australia and Indonesia in setting sea boundaries.

Shift work is a system for organizing human resource activities in a particular industry with the aim that the human resources in it can work according to a predetermined schedule. Main kitchen is the main kitchen section that handles a variety of sauces, stocks, and various main courses. This study aims to analyze the application of employee work shifts in the main kitchen of Best Western Papilio Hotel Surabaya. This research is a qualitative descriptive research. Data collection was done by field observation, interview with 1 sous chef, and giving questionnaires to 7 employees in the main kitchen. The data obtained were analyzed descriptively.The results showed: 1) The implementation of employee work shit in the main kitchen of Best Western Papilio Hotel Surabaya is in accordance with established company regulations and government regulations. The application in the main kitchen of Best Western Papilio Hotel Surabaya includes: working for 8 hours a day with a maximum break time of 1 hour; there is a difference in work limits between permanent and daily contract employees so that in making schedules it is always done in the middle of the month and the beginning of the month so that there is a regularity of schedules; there are 3 work shifts namely morning, afternoon and night with a pattern of 5 working days 1 day off in one week.

The aim of this research is to find out the juridical review and legal consequences for the distribution of inheritance to adopted children regardless of the position of the main heir. The method used is empirical juridical research with primary data obtained in the field and secondary data through literature studies and related regulations. The results of this study indicate that based on article 171 letter (c) KHI who becomes an heir must have a blood relationship with the heir, not being hindered by law to become an heir and article 209 paragraph (2) KHI for adopted children who do not receive a will is given a mandatory will 1/3 of the heir's inheritance. However, the facts on the ground are not in accordance with the provisions above, in fact the heir gives more inheritance to the adopted child than the main heir on the grounds that groups 2, 3, and 4 do not object, then the second heir states that the adopted child is older than his biological child. This reduces and closes the share of legal heirs. In adopting a child, it is done in the best interest of the child based on local customs and applicable laws and regulations. This fulfills the elements of article 39 paragraph (1) and article 171 letter (h) KHI. There are three legal consequences of the distribution of inheritance to adopted children, namely: 1) The distribution of inheritance has not been fulfilled in Article 209 paragraph (2) KHI 2) The rights and obligations have been fulfilled for adopted children according to Article 171 letter (h) KHI. However, the adopted child is constrained in terms of legitieme portie cannot sue the position of the main heir 3) Lineage relations, the adoptive parents have severed the lineage relationship of the adopted child with his biological parents where he uses the surname of his adoptive father. This contradicts QS-Al Ahzab: 4 and 5 and does not fulfill article 39 paragraph (2).

Discipline is something related to someone's control of various forms of regulation. The purpose of this research is to direct students so that they learn about good things as a preparation for the future, when they are very dependent on self-discipline. This study uses a descriptive method with a quantitative approach. With a large number of samples ± there are 51 UHAMKA students in the teaching and education faculties of the 2019/2020 academic year. The research instrument used a questionnaire or questionnaire and library literature in the form of journals and books. And this validity approach is tested using construct validity and for this reliability approach using internal consistent reliability testing. The procedure for taking this sample was carried out by systematic random sampling. And the data collection was used by distributing questionnaires which were distributed via Google Formular to students analyzing data for variable and reliable testing using IBM SPSS 26. And using a one-sample t-test statistic. The results showed that: there were 33 students (78%) who had a very high level of discipline. There are 16 students (56-77%) who have a moderate level of discipline. There are 2 students (55%) who have a low level of discipline. Based on the explanation above, it can be said that the level of student discipline is included in the high category. This result is the possibility that students choose good answers or indeed good discipline. Based on the data above, the high level of student discipline shows that students at FKIP Uhamka have good obedience, obedience, and order. This is in line with Susanto's statement (2018) that discipline is influenced by factors including: students following and obeying applicable regulations, self-awareness, educational tools, punishment, exemplary attitude, disciplinary environment, and disciplinary training. However, there are still students who adhere to a low level of discipline (55%). This can be spread by the background of the students themselves who are less disciplined about the rules applied by the university and because there is no awareness about the importance discipline.

Land is very beneficial for human life and is a gift from God Almighty. Human life and land are closely intertwined. Humans need a piece of land not only to survive but also to die. As a result, land scarcity is increasingly appearing, even though the need for land is increasing. For human existence, land is an essential component. This is due to population growth which increases every year in direct proportion to the need for land. A number of strategies are used by the community to manage, own, and even trigger land conflicts. This shows that land also has rights, has social purposes, and that the public interest overrides private interests in its use. All land rights have social uses, according to Article 6 of Law Number 5 of 1960 concerning Basic Agricultural Regulations or UUPA. A grant is the gift of an item to someone where the giver is still alive. This study aims to determine the legal status of land that has been donated and then resold and what are the legal consequences arising from the land that has been granted and then resold, in Putiana Village, Orchid District, North Gorontalo Regency in a review of Law Number 5 of 1960. Based on the results of the research it is understood that the withdrawal of gift items according to the Civil Code is regulated in article 1688 which reads that a grant cannot be revoked and therefore cannot be revoked, except in 3 cases, namely if the grantee's conditions are not fulfilled by the recipient of the grant, if the person the person who was given the grant is guilty of committing or participating in an attempt to kill or some other crime against the donor himself, and if the grantor falls into poverty while the one who was given the gift refuses to provide for him. If the recipient of the grant refuses to provide a living or allowance to the grantor, after that the grantor falls into poverty. With the withdrawal or elimination of this gift, all kinds of items that have been donated must be returned to the grantor in a clean condition of the burdens attached to the item. The legal consequence of the decision to cancel a grant that has permanent legal force is that the object of the dispute, namely land, will return to the grantor and their rights. If the object of the dispute has been certified on behalf of the recipient of the grant, then with this decision the certificate becomes null and void.

The purpose of this study is to find out and describe the Implementation of the Zoning System Policy for New Student Admissions (PPDB) at the Junior High School Level in Karimun Regency, especially at SMP Negeri 1 Karimun and SMP Negeri 4 One Cliif Roof. This study uses a qualitative descriptive method with primary and secondary data sources. The theory used in this study is the Van Metre Van Horn Theory with six indicators: policy measures or objectives, resources, implementing characteristics, attitudes/dispositions, inter-organisational communication, social environment, economy, and politics. The study's findings are as follows: (1) the size and objectives of the zoning system policy at SMP Negeri 1 Karimun and SMP Negeri 4 Satu Atap Tebing have been operating in accordance with the established regulations even though the standards of success are not appropriate. (2) HR has already established quantity and quality but there are still facilities such as classrooms that are damaged. (3) the executors comprehend and perform their duties in accordance with the rules in a strict and disciplined manner; and (4) there are still pros and cons from the community, so far the executors have been very elpful in implementing the zoning system. (5) There has been inter-organizational communication; nevertheless, posters and socialisation have not all been dispersed equally. 6) From a societal standpoint, the general populace still doesn't understand computers. It has been operating in accordance with its objectives from an economic and political standpoint. The study's findings indicate that the PPDB zoning system has been implemented at SMP Negeri 1 Karimun and SMP Negeri 4 One Cliif Roof Tebing in accordance with Permendikbud Regulation Number 1 of 2021 and the technical guidelines established by the Regent of Karimun Regency prior to the start of new student admissions.

The rapid technological developments also have an impact on the financial industry in Indonesia. Financial service providers issue a variety of products to support their business activities and also to serve consumers who use their product services. One of the products they offer to consumers is Fintech. The Fintech innovations offered include Peer to Peer Lending (P2PL), crowdfunding, Payment Gateways, and risk and investment management. From these technological developments, new challenges arise for financial service supervisors and the government to monitor these practices in order to create an environment that is not detrimental between financial service providers and consumers. This study aims to explore the role of existing legal regulations in Indonesia in dealing with technological developments in the financial sector. The research was conducted by means of descriptive analysis and collecting review literature studies to compare and analyze consumer protection in the development of Fintech. The results of this study indicate the need for supervision by financial supervisory institutions in practice to oversee the activities carried out by financial service providers in offering their products to consumers, so that there are no violations that can harm consumers.

Indonesia is known as a state of law that has regulated various protections of ideas in the form of innovation and creativity that have various economic values ​​through many laws and regulations related to Intellectual Property Rights. This is very necessary because as we know Indonesia has enormous potential in the creative industry and abundant natural resources. The rapid development of the creative industry in Indonesia greatly contributes to the country's economic growth. Where it can be seen from year to year there are always updates and additions to the number of creative products both from young people and community groups engaged in entrepreneurship. The existence of UMKM and their policies have been implemented and used through several laws and regulations, in the context of developing the business climate, including Law No. improve the expertise and position and institutions of Micro, Small, and Medium Enterprises in the national economy. Various aspects and actions of the government covering many things in terms of production, marketing and branding are carried out so that MSMEs are able to compete in the national and international realm. economy through many laws and regulations related to Intellectual Property Rights. This is very necessary because as we know Indonesia has enormous potential in the creative industry and abundant natural resources. The rapid development of the creative industry in Indonesia greatly contributes to the country's economic growth. Where it can be seen from year to year there are always updates and additions to the number of creative products both from young people and community groups engaged in entrepreneurship. The existence of UMKM and their policies have been implemented and used through several laws and regulations, in the context of developing the business climate, including Law No. improve the expertise and position and institutions of Micro, Small, and Medium Enterprises in the national economy. Various aspects and actions of the government covering many things in terms of production, marketing and branding are carried out so that UMKM are able to compete in the national and international realm.

This study aims to determine the implementation of legal protection for women victims of gender-based discrimination within the State Civil Apparatus and submissions to adopt the use of ILO Convention Framework 111 and ILO Convention 190. The formulation of the proposed problem is: How is the effectiveness of salatiga city government regulations and policies in preventing and overcoming gender discrimination experienced by female ASNs in salatiga city government work units and policies that should be taken by salatiga city government in preventing and tackling gender discrimination experienced by female asns. This research includes a typology of normative legal research supported by empirical data. Research data were collected through literature studies, document studies and interviews. The analysis of this study is carried out normatively empirically. The results of this study show that all policies related to Gender Mainstreaming are made for gender-responsive activities eliminate Employment and Job discrimination and violence and harassment in the w. Regarding the effectiveness of the regulations made by the Salatiga City Government, it has not been effective because there are still cases of discrimination and still tries to apply the regulations made to solve cases in Salatiga City. For policies that can further adopt ILO Convention 111 and ILO Convention 190 to implement rules that further orld of work. Of course, it is aligned with the hierarchy of regulations in Indonesia to be held in autonomous regions.

The objective of this study is to determine and analyze the effects of the work environment, communication, and discipline on employee performance. The background of this study is the phenomenon of inadequate company facilities, budget constraints, poor communication with colleagues, where employees tend to form separate groups, and the low level of discipline and self-awareness of employees and superiors regarding compliance with regulations. The study is quantitative, and the data was analyzed using multiple linear regression. A sample of 41 employees was taken with the saturated sampling approach. The results showed that work facilities had a good and statistically significant effect on staff performance at PT. Prosperous Administration Development, as well as on work communication and work discipline. Furthermore, the impact of work facilities, communication, and discipline on the performance of PT. Bina Administration Sejahtera staff was also significant.    

This article discusses the evaluation of student learning outcomes in educational institutions. This type of research is a literature study with the characteristics that the research deals directly with text/scripts or numbers, the data is ready-to-use, library data is generally a secondary source and the process is not limited by space and time. The results obtained show that the evaluation of student learning outcomes in educational institutions is an important matter to be carried out and regulated in order to achieve the objectives of existing education. Implementation of the 2013 curriculum, must refer to the process and evaluation of learning outcomes according to existing guidelines. The problem that arises is that teachers feel that the new regulations regarding the assessment system are very complex, because they use a variety of different assessment tools to evaluate learning outcomes. Teacher competence must be increased and must be able to adjust to the implementation rules of the 2013 curriculum.   

Tunneling construction is important to get more attention because considering the magnitude of the risks from this work such as the instability of the carrying capacity of the soil around the construction which can cause collapse during dredging or installation of tunneling walls, or and other problems such as lack of oxygen intake for workers who are carrying out tunneling excavations , the presence of toxic and flammable gases, or falling objects that can result in minor accidents or even death. The purpose of this study is to make a visual assessment through certain media (photos/videos) that can be done quickly regarding the existing conditions of the environment/work, whether the work carried out meets work safety standards, work safety regulations and so on. Rapid assessment can assume that what happened in the field at that time was a reflection of previous work. From the results of the study there were 58 variables which were divided into 4 main variables which were assessed based on the WBS and 26 photos of the environment of the Manikin Dam Tunneling development project taken from several sides. Calculations were made using the results of data from 6 informants, resulting in a P(H | Ecomb) value of 0.932 or a probability of 93.2%, which means that the tunnel work according to the 6 informants was carried out safely. The final value obtained from the analysis is almost close to 1 and all the results of the analysis from the 6 informants are more than 67%.

 Permendikbud No 30 of 2021 is not a point for sexual violence in the higher education environment. Socialization is carried out in limited circles. Information regarding the number of complaints could not be found. This research aims to develop the PPKS agenda after the Permendikbud. Descriptive qualitative method is used to explain the formulation of the problem with the research source being secondary data, namely the study of journal articles and regulations related to this research. Validation of the validity of the data in this study using triangulation. This study uses the theory of setting the policy agenda, namely problem currents, policy currents and political currents. The results of this study are that the target of socialization is not comprehensive both in number and group (problem), the flow of reporting on survivors is available but the facilities are not yet (policy) and the leader determines how a policy is implemented (politics)

Micro, small and medium enterprises or MSMEs play an important role in improving the economy of a region and the country's economy. However, in the production cycle, processed food requires prerequisites that must be considered because its quality is easily damaged. One of the factors that often results in defects in MSMEs processed food products is the lack of concern for food safety. The method used in this service activity is counseling. The result of this counseling is that MSMEs actors in Klampis Ngasem Village, Surabaya City know the use of food added ingredients and hazardous materials in food. The purpose of this service activity is to educate MSMEs in Klampis Ngasem Village, Surabaya City about the importance of using food preservation and packaging technology extend the shelf life of the product while still complying with food safety regulations. so that MSMEs actors can make food products that are safe, competitive, of good quality, and have high selling value.