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The importance of the taxation system as an economic pillar becomes increasingly prominent in the face of the complexity of international relations and ongoing technological developments. This article discusses the challenges faced by Indonesia in optimizing tax revenue and controlling tax avoidance in the era of globalization. The phenomenon of tax avoidance, particularly involving renowned companies such as PT Bentoel and Google, is a central issue in the context of taxation law in Indonesia. Its impact is significant, with reports from the Tax Justice Network estimating the country's losses at US$4.86 billion per year or approximately IDR 68.7 trillion. Tax avoidance not only has a negative impact on tax revenue but also has the potential to undermine the overall effectiveness of the taxation system. Indonesia is confronted with the expansion of tax avoidance practices, especially by companies listed on the Indonesia Stock Exchange, reinforcing the urgency to address this issue within the existing taxation legal framework. This research adopts a qualitative method with a focus on tax supervision and enforcement to explore efforts to combat tax crimes in Indonesia. Thus, this study is expected to provide an in-depth understanding of the root issues and formulate effective solutions to enhance the effectiveness of Indonesia's taxation system. The research findings are anticipated to serve as a foundation for the development of a more effective national fiscal policy, addressing loopholes in the taxation legal framework, and preventing detrimental tax avoidance practices.    

The problems in this research are: 1) Why are the regulations for protecting the rights of prisoners in the criminal justice system in Indonesia not based on the value of justice, 2) What are the weaknesses in the regulations protecting the rights of prisoners in the current criminal justice system. The research method uses the constructivism paradigm, with an empirical juridical approach, and a descriptive research type. Types and sources of data using secondary materials in the form of primary legal materials, secondary legal materials, and tertiary legal materials. Methods of data collection using literature, and qualitative analysis methods. The results of the study are: 1) Regulations for the protection of convicts' rights in the criminal justice system in Indonesia are not based on the value of justice; 2) Weaknesses in the regulation on the protection of convicts' rights in the current criminal justice system from the aspects of legal substance, legal structure and legal culture.    

This article examines the validity of the sale and purchase of land rights based on an absolute power of attorney without the knowledge of the seller, focusing on Supreme Court Decision Number 680 K/Pdt/2020. This study aims to analyze the validity of the use of an absolute power of attorney in the process of transferring land rights and its legal implications. The results of the study indicate that the use of an absolute power of attorney in the transfer of land rights is contrary to the provisions of laws and regulations, especially Article 39 paragraph (1) letter d of Government Regulation Number 24 of 1997 concerning Land Registration. This absolute power of attorney is declared null and void by law because it contains elements of irrevocable transfer of rights, which is contrary to the principle of "Nemo Plus Juris Transfere Potest Quam Ipse Habet". The court decision confirms that legal actions based on the absolute power of attorney are invalid, so the transfer of rights that occurs must be canceled. This finding emphasizes the importance of compliance with legal principles and provisions by notaries and land deed officials in the process of transferring rights to ensure legal certainty and justice.    

The rise of information and communication technology in the digital era has introduced both benefits and new challenges, one of which is cyberbullying. This study aims to analyze the application of criminal law in cyberbullying cases in Indonesia, focusing on the limitations and challenges of current regulations. Using a normative juridical method, this research examines relevant laws and court cases to evaluate how criminal law addresses cyberbullying. The findings reveal that, while certain laws provide a legal framework for tackling cyberbullying, they remain insufficient in dealing with the complexities of digital harassment. The study highlights challenges in law enforcement, including difficulties in identifying perpetrators and interpreting the law, and calls for more specific regulations and enhanced training for law enforcement officers. Increased public awareness and preventive measures are also recommended to address the issue effectively. The study's implications suggest the need for legal reform and better cooperation between institutions to improve the protection of cyberbullying victims.