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This research aimed to evaluate the implemention of the self assessment system in the collection of taxes on certain goods and services no food and/or beverages (restaurant tax) in increasing local revenue in Sikka Regency. This research was based on the fact that the realization of restaurant tax revenue has not yet been optimal, which was caused by dishonesty amomg taxpayers in reporting their sales turnover. The research method used in techniques including interviews, observation, and document studies. The results of this research indicated that the evaluation of the implemention of the self assessment system in the collection of taxes on certain goods and services on food and/or beverages (restaurant tas) in creasing local revenue has been carried out following the provisions of the applicable regional regulations but has not yet been fully optimal. This was due to the challenges and constraints faced by the Regional Revenue Agency in collecting restaurant taxes. The challenges encountered include dishonesty among taxpayers in reporting their sales turnover, while the constraints include the low level of  awareness and understanding of taxpayers regarding procedures for self-calculation, reporting, and payment. However, the Regional Revenur Agency has undertaken various efforts or strategies to increase restaurant tax revenue in Sikka Regency, such as conducting spot checks, implementing education and socialization programs, utilizing and installing technological tools such as M-Pos, and enforcing strict supervision to improve restaurant tax revenue targets and enchance local revenue in Sikka Regency, so that more optimal targets can be achievied

The management of Regional Government Assets is an imprortant aspect in supporting the effectiveness and efficiency of local government administration. One of the problems frequently faced by local governments is the high maintenance cost of official vehicles that are damaged or no longer fit for use, which leads to budget inefficiency and prevents effective asset management. This research used a qualitative research method, with data collection techniques consisting of interviews, observation, and documentation studies. The results of the research indicated that the disposal of damaged official vehicles was carried out through aucation and destruction mechanisms following the provisions of applicable laws and regulations. The disposal of official vehicles has been proven to reduce maintenance cost burdens and improve the efficiency of regional asset management. Therefore, the disposal of damaged offical vehicles constitutes a strategic solution for achieving efficient and accountable management of regional government assets.

Taxes play a vital role as the primary source of state revenue and a key instrument for financing national development through the State Budget (APBN). This study aims to analyze the determinants of tax compliance among Micro, Small, and Medium Enterprise (MSME) taxpayers in Semarang City, with a particular focus on the effects of tax policy, subjective norms, and financial performance. A quantitative associative approach was employed, using primary data collected through questionnaires distributed to 100 MSME taxpayers selected via purposive sampling. The data was analyzed using the Partial Least Squares (PLS) method with WarpPLS software. The results indicate that tax policy and subjective norms have a positive and significant effect on MSME tax compliance, while financial performance shows no significant effect. The adjusted R² value reveals that the model explains 87.2% of the variance in taxpayer compliance. To enhance MSME tax compliance, the government should simplify tax regulations, strengthen social norms through education and community engagement, and ensure consistent, transparent, and fair implementation of tax policies

The rapid development of financial technology (fintech) and crypto assets has created a paradox in the global financial system: while promoting inclusion and efficiency, it also opens new vulnerabilities for money laundering offenses. Notaries, as public officials and legal professionals involved in various financial and business transactions, are at the forefront of preventing this misuse. This article analyzes the specific risks of money laundering through fintech and crypto assets and formulates the due diligence framework required by notaries in carrying out their preventive functions. The research method uses a normative juridical approach with doctrinal analysis of regulations and international standards, enriched with case studies and best practice references. The findings indicate that notaries face three main challenges: (1) difficulty in identifying parties in virtual transactions, (2) the volatility and relative anonymity of crypto assets, and (3) the gap between the speed of technological innovation and regulatory adaptation. This article proposes an Enhanced Digital Due Diligence (ED3) model that integrates digital verification technology, blockchain forensic analysis, and a dynamic risk-based approach. This framework is expected to strengthen the role of notaries as gatekeepers in the rapidly evolving digital financial ecosystem while maintaining the profession's relevance in the era of digital transformation.

This study analyzes the impact of fixed asset revaluation on corporate income tax liabilities in the domestic shipping sector. The background of this research is based on the importance of accurate fixed asset valuation in tax calculations, particularly for assets subject to value fluctuations, such as ships. The objective of this study is to identify the difference between the book value and the revalued value of ship fixed assets, and to analyze its implications for tax liabilities. This research uses a quantitative approach with descriptive analysis methods, utilizing secondary data from the financial statements of PT. ABC as a case study. The Wilcoxon signed-rank test was used to test the significant difference between the book value and the revalued value of assets. The results show a significant difference between the book value and the revalued value of PT. ABC's ship assets, resulting in an increase in tax liabilities. This research has significant implications for companies in implementing proper accounting practices and complying with applicable tax regulations, as well as for tax authorities in improving supervision and tax compliance.

This study try to examine the impact of institutional, managerial, and public kepemilikan structures on the level of environmental, social, and governance (ESG) practices in manufacturing companies listed on the IDX between 2020 and 2024. This study's findings are supported by increasing transparency and business continuity, also in guiding ESG practices. The research method that is used is quantitative analysis using panel regression analysis. The study's sample consists of 27 manufacturing companies selected using the purposive sampling method, yielding a total of 135 observations over of a few years. The analysis's findings indicate that all the ownership do not significantly affect ESG. Conversely, company size and employee productivity as control variables have a positive impact on the ESG threshold. This shows the structure of kepemilikan is not the most important factor in determining ESG transparency for Indonesian manufacturing companies, which are primarily focused on the importance of jangka pendek. Implicitasi penelitian ini mengindikasi bahwa pengungkapan ESG is more negatively impacted by internal company capacity than by stock composition, therefore external regulations and technical assistance are crucial factors in guiding business operations.

The rapid expansion of digital media use has intensified the practice of cyberbullying as a form of non-physical violence that seriously affects victims’ mental health, dignity, and human rights. In Indonesia, cyberbullying is not specifically regulated and still relies on general provisions in the Law on Electronic Information and Transactions (EIT Law), which often lead to multiple interpretations, overcriminalization, and potential restrictions on freedom of expression. This article aims to analyze the urgency of establishing a specific criminal offense for cyberbullying within the framework of human rights protection and the principle of proportionality in limiting freedom of expression in the digital sphere. This study employs a normative legal research method using statutory, conceptual, and comparative approaches to regulations in several countries. The findings indicate that the absence of specific norms on cyberbullying creates legal uncertainty and weakens victim protection while also opening opportunities for the misuse of legal provisions against legitimate expression. Therefore, it is necessary to formulate clear, proportional, and victim-oriented criminal regulations, supported by fair and transparent law enforcement mechanisms that are consistent with human rights principles in the digital era.

This study examines the binding force of the WHO Patient Safety Rights Charter (2024) as a soft law instrument within the Indonesian legal system and evaluates the potential application of its principles in the formulation of national health policies. The research employs a normative juridical method with descriptive, analytical, and comparative approaches toward international norms, including the International Covenant on Economic, Social and Cultural Rights (ICESCR) and the Global Patient Safety Action Plan (2021–2030), as well as relevant national regulations. The findings indicate that although the WHO Charter is not legally binding, it possesses substantial normative and moral authority derived from the ethical legitimacy of the World Health Organization and its alignment with the principles of the right to health. In Indonesia, several principles of the Charter have been partially reflected in Law No. 17 of 2023 on Health; however, normative gaps remain, particularly regarding patients’ participatory rights and medical justice. Soft law acquires its normative strength through moral legitimacy, broad acceptance, and integration into domestic policy frameworks. The study concludes that strengthening legal protection for patient safety in Indonesia requires the explicit incorporation of the WHO Charter’s principles into implementing regulations, thereby fostering a health law system that is equitable, accountable, and grounded in human rights.

Cooperatives, as the backbone of the people's economy, play a strategic role in improving the welfare of their members, particularly through the management of business profits. This role becomes even more complex when cooperatives receive government assistance sourced from state finances, as its management concerns not only the internal interests of the cooperative, but also the public interest. In practice, the extensive authority of cooperative administrators is often not balanced with strict restrictions and effective oversight mechanisms, thereby creating the potential for abuse of authority and weak accountability. The purpose of this study is to determine whether legal regulations can limit the authority of administrators so that they do not abuse government assistance and to determine whether existing regulations provide adequate oversight mechanisms. The research method used was normative juridical with a statutory approach and a conceptual approach. The results of the study show that normatively, the authority of cooperative administrators has been limited through the principle of delegation from member meetings and accountability obligations, and reinforced by the state financial legal regime through government assistance. In addition, the supervisory mechanism has been regulated in layers through internal and external supervision, although in practice it still has the potential to be formalistic. The implication of this study is the importance of strengthening the implementation of authority restrictions and effective supervisory mechanisms in order to realize accountable, transparent, and sustainable cooperative governance, while maintaining public trust in government assistance programs.

The giveaway phenomenon in the digital era has become a popular strategy to increase interaction on social media. However, this popularity is also used by irresponsible individuals to commit fraud under the guise of giveaways. This article aims to identify the modus operandi of giveaway fraud, provide guidance on recognizing the characteristics of fraud, and present preventive measures to avoid it. The methods used include literature review of digital fraud cases, analysis of cybercrime patterns, and interviews with digital literacy experts. The results show that the fraud mode often uses fake accounts that resemble official organizers, asks for personal information or payment of certain fees, and offers rewards that are too fantastic to lure victims. Low digital literacy is one of the main factors in the high number of victims of this fraud. By raising public awareness through education about the characteristics of fraud and methods of verifying information sources, the potential for victims can be minimized. In conclusion, systematic prevention efforts and active participation of the community in disseminating related information are important to protect internet users from the threat of giveaway fraud. This article recommends improving digital literacy programs and strengthening regulations against cybercrime as a long-term step.

Digital fraud, particularly schemes involving the distribution of fake wedding invitations through instant messaging applications such as WhatsApp, has developed into a serious problem in Indonesia along with the increasing use of digital technology in everyday life. This fraudulent modus operandi exploits victims’ curiosity, trust, and panic to prompt them to open malicious links or download harmful files containing malware. Such malware has the potential to damage device systems, steal personal data, and access sensitive information, including banking accounts and social media profiles. This form of fraud not only causes significant financial losses for victims but also results in psychological impacts, such as fear, trauma, and a loss of trust in digital communication. This article aims to comprehensively examine the modus operandi of digital fraud through fake wedding invitations, analyze the relevant legal framework, and assess the social and economic impacts on society. In addition, the article emphasizes the importance of improving digital literacy as an effective preventive measure to minimize the risk of digital fraud. To address this issue, the article proposes strengthening cooperation among law enforcement agencies, cybersecurity institutions, and technology service providers. Recommendations are also directed toward reinforcing regulations, enhancing the effectiveness of law enforcement, and intensifying public awareness campaigns to reduce the incidence of digital fraud in Indonesia.

The reform of criminal law in Indonesia has become an increasingly urgent necessity in line with social developments, technological advancement, and the growing complexity and diversity of crime. Law Number 1 of 2023 concerning the new Criminal Code (Kitab Undang-Undang Hukum Pidana/KUHP) emerges as a comprehensive effort to replace the colonial-era Criminal Code and to align the national criminal law system with the current conditions of Indonesian society. This new Criminal Code introduces several significant changes, including the regulation of cybercrime, protection of the environment, the reinforcement of humanitarian values, and the strengthening of the principle of limiting criminal sanctions on individual liberty in order to ensure the protection of human rights. This paper aims to analyze the direction and substance of the Criminal Code reform, evaluate its potential implementation, and assess the implications of these changes for criminal law enforcement practices in Indonesia. The research method employed is a literature review using a normative approach, conducted through the analysis of statutory regulations, criminal law theories, and relevant case studies. The results of the analysis indicate that the new Criminal Code provides a more adaptive and responsive legal framework to contemporary issues; however, the effectiveness of its implementation largely depends on the readiness of law enforcement authorities, the intensity of regulatory socialization, and the level of public legal awareness. This study concludes that criminal law reform represents a strategic step toward realizing a criminal justice system that is more just, effective, and aligned with the values of Pancasila.

The development of electronic commerce (e-commerce) in Indonesia has grown rapidly alongside the increased use of digital technology by the public. While offering convenience and efficiency in transactions, e-commerce also presents various legal challenges that may harm consumers, such as unclear product information, personal data breaches, and weak dispute resolution mechanisms. These conditions highlight the importance of consumer legal protection in digital transactions. This study aims to analyze consumer legal protection in e-commerce transactions, focusing on existing challenges and legal remedies based on Law Number 8 of 1999 concerning Consumer Protection and Government Regulation Number 80 of 2019 on Trade Through Electronic Systems. The research employs a qualitative method with a normative juridical approach. Data were collected through literature review of primary legal materials, including laws and regulations, as well as secondary materials such as journals, books, articles, and other relevant sources. The findings indicate that consumer legal protection in Indonesian e-commerce transactions has an adequate legal foundation. Law Number 8 of 1999 serves as the main basis for protecting consumer rights, while Government Regulation Number 80 of 2019 strengthens regulations in response to digital commerce developments. However, implementation remains challenging, particularly regarding supervision and consistent law enforcement. Therefore, stronger government involvement, increased responsibility of e-commerce businesses, and improved consumer awareness are needed to achieve effective and sustainable consumer protection.

Occupational Safety and Health (OSH) is a fundamental competence required by vocational school students before entering workplace practice, particularly due to their high exposure to practical activities involving tools, machines, and work procedures with potential risks. This community service activity aimed to provide OSH training for students of SMK Negeri 3 Ogan Komering Ulu as part of their preparation for workplace practice. The activity was conducted using a seminar and case study approach involving 40 vocational students. The implementation stages included preliminary needs analysis, training delivery through structured material sessions and interactive discussions, and post-training evaluation using participant feedback instruments. The training materials covered formal OSH regulations, basic OSH principles, risk mitigation, personal protective equipment, and the relevance of OSH competencies in industrial work environments. The results indicated that participants demonstrated improved understanding of OSH obligations, awareness of workplace risk prevention, and readiness to apply OSH principles during practical learning activities. This community service activity contributes to strengthening students’ preparedness for workplace practice by fostering early awareness of occupational safety culture within the vocational education context.

The BIMP-EAGA Vision 2035 (BEV 2035) marks a significant paradigm shift in border management in Southeast Asia, with a primary focus on integrating a more inclusive, open, harmonized, and resilient system. In this context, sea-based border crossing posts (PLBN) in Indonesia, such as the Sebatik PLBN, the Serasan PLBN, and the Miangas and Marore Border Crossing Stations (BCS), play a strategic role as maritime connectivity nodes connecting Indonesia with neighboring countries. The transformation of these PLBNs faces several challenges, particularly related to the disharmony of CIQS (Customs, Immigration, Quarantine, and Security) regulations between countries, technical obstacles related to non-conventional vessels (NCSS), and inadequate port infrastructure. To overcome these obstacles, strategic measures are needed, such as revising cross-border trade agreements, increasing quarantine capacity and facilities, and strengthening maritime logistics networks between countries. Furthermore, the development of a sustainable blue economy in border areas is crucial to ensure that the PLBN functions not only as an administrative checkpoint but also as a key facilitator in driving economic growth based on maritime resources. Within the framework of the BIMP-EAGA Vision 2035, the Integrated Maritime PLBN is expected to reduce dependence on informal trade and improve the quality of life of border communities by accelerating connectivity, developing the maritime economic sector, and opening international market access for local products. Thus, the PLBN must transform into a catalyst for inclusive and environmentally friendly economic development in Indonesia's border regions.

Efforts to protect children who are victims of sexual violence crimes in Mesuji Regency have been carried out through the establishment of the Regional Technical Implementation Unit for the Protection of Women and Children (UPTD PPA). However, in practice, cases of sexual violence against children continue to occur. This study aims to analyze the role of the UPTD PPA of Mesuji Regency in fulfilling the rights of child victims of sexual violence crimes and to identify the factors that hinder the implementation of this role. This research employs normative juridical and empirical approaches. Data were collected through literature review and field studies, with informants consisting of the Head of the Mesuji Regency Office for Women’s Empowerment and Child Protection, the Head of the UPTD PPA of Mesuji Regency, and a lecturer in criminal law from the Faculty of Law, University of Lampung. Data analysis was conducted qualitatively. The results show that, normatively, the role of the UPTD PPA of Mesuji Regency has been implemented based on the prevailing laws and regulations, including the Child Protection Law, the Law on Sexual Violence Crimes, and regulations concerning the UPTD PPA. Factually, the UPTD PPA carries out preventive, handling, and recovery efforts through legal, medical, and psychological protection for child victims. However, the implementation of this role has not been optimal due to several inhibiting factors, namely limitations in human resources, inadequate facilities and infrastructure, low community participation and awareness, and cultural factors characterized by individualism. This study recommends optimizing the performance of the UPTD PPA through improvements in human resources, facilities and infrastructure, and strengthening community involvement in child protection.

At the age range of 11–12 years, children enter the final phase of primary school which is marked by rapid development in various aspects, including cognitive, psychomotor, social, and moral, all of which are interrelated in the educational process. The development of elementary school-age children is the main foundation for the formation of personality, intelligence, and social-moral skills in the future. This study aims to analyze and describe the developmental analysis of aspects (cognitive, psychomotor, social, and moral) in children aged 11–12 years. This study uses a qualitative and descriptive approach, where data is collected through observation, interviews and documentation to understand behavior in depth. The results of the case study on the subject of Syifa Khairunnisa show that the development of these four aspects is well internalized in daily life. Syifa's cognitive development can be seen from her ability to understand material through repetition, awareness to adjust the way of learning when difficult, and the ability to explain lessons to friends in simple language. Psychomotor development is seen in good coordination of movements (e.g. in sports), fine motor skills, and self-control. In the aspect of Social Development, Syifa shows the ability to interact positively, work together, and choose peaceful ways to resolve differences of opinion. Lastly, Syifa's moral development is reflected in the attitude of caring, honesty, responsibility, obedience to school regulations, and the practice of religious values. Overall, this case study confirms that the development of children at the end of primary school is a holistic process that requires integrated support from the school environment and family.

This research aims to analyze legal protection for consumers related to the use of standard clauses in e-commerce transactions in Indonesia. The rapid growth of the digital economy has encouraged the widespread application of “take-it-or-leave-it” contracts, which often include exoneration clauses that place consumers in a disadvantaged position. This study employs a normative legal research method using a statutory approach to examine the conformity of such clauses with existing consumer protection regulations. The findings reveal that many digital platforms continue to apply standard clauses that unilaterally transfer liability to consumers, which contradicts Article 18 of Law Number 8 of 1999 concerning Consumer Protection. As a result, these clauses are legally invalid and have no binding force. Consumer legal protection is implemented through preventive measures in the form of government supervision of business actors, as well as repressive measures through legal remedies and dispute resolution mechanisms provided by the Consumer Dispute Resolution Agency (BPSK). These mechanisms aim to ensure fairness and balance of interests between business actors and consumers in e-commerce transactions.

This study aims to analyze and compare public administration systems in Indonesia and the United States, focusing on bureaucratic structure, decentralization mechanisms, and public service delivery. Using a qualitative approach through literature review, this research examines scholarly articles, policy documents, and relevant regulations published in recent years. The findings show that Indonesia adopts a hierarchical and relatively centralized bureaucratic structure within a decentralized unitary state framework, while the United States applies a federal system that grants constitutionally guaranteed autonomy to state governments. Decentralization in Indonesia emphasizes administrative and political authority transfer to local governments to improve service responsiveness, although challenges such as overlapping authority and uneven institutional capacity persist. In contrast, federalism in the United States enables flexible and innovative public service provision but also creates disparities among states. The study further reveals that public service effectiveness and responsiveness in both countries are influenced by bureaucratic capacity, coordination mechanisms, and digital governance implementation. This comparative analysis provides insights for policymakers to strengthen bureaucratic reform, improve intergovernmental coordination, and enhance public service quality in accordance with national governance contexts.

Article 20 of the Personal Data Protection Law (UU PDP) normatively regulates the protection of data subjects and constitutes a key provision emphasizing the principle of consent as the legal basis for the processing of personal data for commercial purposes. This norm safeguards individual privacy rights, including the validity of explicit consent, the right to withdraw consent, and the responsibility of data controllers. Furthermore, Articles 65–70 of the UU PDP substantively regulate various forms of criminal violations in the context of personal data protection, including the acquisition, disclosure, processing, falsification, and illegal use of personal data, demonstrating the state’s commitment to providing criminal law protection against personal data breaches. This study employs doctrinal legal research with a descriptive-normative approach to address two main issues. First, it aims to examine and identify the legal protection of personal data trading under the UU PDP. Second, it seeks to analyze and identify the legal certainty of personal data trading as regulated by the UU PDP. Although Article 20 of the UU PDP is intended to provide strong protection against the commercial use of personal data, the provision still gives rise to legal uncertainty due to the lack of clear regulation of several crucial aspects. Similarly, Articles 65–70 contain significant legal uncertainties, particularly with regard to the elements of criminal offenses, forms of harm, corporate criminal liability, overlap with other regulations, and the absence of clear enforcement mechanisms and implementing institutions.