Publication Search

This research aims to examine how taxpayer knowledge, taxpayer awareness, and tax rates influence the tax compliance of restaurant taxpayers in Karanganyar Regency. The study uses a quantitative approach with data collected through structured questionnaires. A total of 85 respondents were selected using the simple random sampling method from restaurant taxpayers registered at the Regional Financial Agency of Karanganyar Regency. The results show that taxpayer knowledge and awareness both significantly affect tax compliance. In contrast, the tax rate variable does not show a significant effect. These findings indicate that the more knowledgeable and aware taxpayers are, the more likely they are to comply, regardless of the applicable tax rate.

The research aims to determine the effect of taxpayer awareness, tax knowledge and service quality on motor vehicle taxpayer compliance in Sukoharjo Regency (Case Study at Samsat Sukoharjo). This study uses a quantitative approach using primary data obtained from distributing questionnaires to respondents. Research indicators are arranged based on a Likert scale to measure the variables studied. The population in this study were motor vehicle taxpayers registered at the Regional Revenue Management Unit (UPPD) Samsat Sukoharjo Regency. Sampling was carried out using a simple random sampling technique with a sample size of 100 respondents. Consisting of 25 respondents who filled out the printed questionnaire directly and 75 respondents who filled out the questionnaire online via Google Form. The collected data were processed using IBM SPSS version 23 software using descriptive statistical analysis methods, validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, F tests, t tests and coefficients of determination. The results showed that the variables of taxpayer awareness and tax knowledge had a positive and significant effect on motor vehicle taxpayer compliance in Sukoharjo Regency. Meanwhile, the service quality variable has a negative and significant effect on motor vehicle taxpayer compliance in Sukoharjo Regency.

This study aims to analyze the influence of billboard tax realization, potential, and effectiveness on the Regional Original Revenue (PAD) of Boyolali Regency during the 2020–2024 period. The research adopts a quantitative approach using secondary data, with a total of 20 observations. The dependent variable in this study is PAD, while the independent variables include billboard tax realization, potential, and effectiveness. Data analysis was conducted using multiple linear regression. The findings indicate that the realization of billboard tax has a significant impact on PAD, while the effectiveness of billboard tax collection does not show a significant effect. This is evidenced by the t-test significance values, where the realization and potential variables have a significance level of 0.000 (< 0.05), while the effectiveness variable has a significance level of 0.408 (> 0.05). These results suggest that higher levels of tax realization and potential contribute positively to PAD. However, the effectiveness of tax collection alone does not necessarily lead to an increase in PAD, indicating a need for local government evaluation in optimizing tax collection efforts. Keywords: Billboard Tax Realization, Billboard Tax Potential, Billboard Tax Effectiveness, Regional Original Revenue (PAD). Keywords: Billboard Tax Realization, Billboard Tax Potential, Billboard Tax Effectiveness, Regional Original Revenue (PAD)

This study aims to analyze the influence of tax literacy knowledge, taxpayer awareness, and tax sanctions on hotel taxpayer compliance in Boyolali Regency. The research uses a quantitative approach with a survey method. Data were collected through questionnaires distributed to 58 respondents who are hotel taxpayers in Boyolali Regency. The data were analyzed using multiple linear regression analysis. The results show that tax literacy knowledge has a positive influence on taxpayer compliance with a significance value of 0.001. Taxpayer awareness also has a positive influence on taxpayer compliance with a significance value of 0.000. Additionally, tax sanctions have a positive influence on taxpayer compliance with a significance value of 0.006. Based on these results, it can be concluded that all three independent variables significantly affect the level of hotel taxpayer compliance in Boyolali Regency.

This study aims to confirm the effect of liquidity and profitability performance on the performance of the company’s value in the cement sector company in Indonesia. The data used in this study are secondary data with panel data types that combine time series and cross section data from annual reports. The population and samples of research are sub-sector companies registered on ISSI or the Indonesian Sharia Stock Index for annual report pulished consistently for the 2013 period -2022. A number of 5 companies on the ISSI for a period of  10 years so that the number of samples used is 50 samples. The analysis method used is quantitative with panel data regression analysis. The research results show that liquidity performance has a partial influence on company value with a significance level of 0.018. Meanwhile, partial profitability performance does not have an influence of 0.6104 on company value. Meanwhile, simultaneously, the current ratio liquidity and ROA profitability variables have no effect on company value with a significance level of 0.2838.

This study aims to examine the influence of profitability, Sustainable Financial Performance, and firm size on tax avoidance in banking companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The research uses a quantitative approach, relying on secondary data obtained from the annual financial reports of banking companies. The analysis method applied is multiple linear regression to assess the effect of the independent variables profitability, Sustainable Financial Performance, and firm size on the dependent variable, tax avoidance. The findings reveal that profitability, Sustainable Financial Performance, and firm size have a simultaneous and significant impact on tax avoidance. Partially, each variable also exerts a significant influence, suggesting that financial performance, capital structure, and company scale play key roles in determining tax avoidance behavior. The results are expected to enrich tax accounting literature and serve as practical input for banking management in formulating legal and efficient tax strategies.

This study aims to examine the influence of trust and promotions on repurchase intention on the Tokopedia e-commerce platform among students of Mulawarman University. E-commerce is increasingly becoming the primary platform for buying and selling activities, and understanding the factors that influence repurchase intention is crucial for business sustainability. Trust and promotions are two key variables believed to significantly shape consumer behavior. This research employs a quantitative method by distributing questionnaires to 100 Mulawarman University students who have previously shopped on Tokopedia. The collected data were analyzed using multiple linear regression techniques to test theinfluence of trust and promotions on repurchase intention. The analysis results indicate that both trust and promotions significantly influence repurchase intention on Tokopedia. Trust is found to be the most dominant factor, followed by promotions, which also have a positive impact. These findings imply that increasing trust through secure transactions, reliable products, and responsive customer service, along with effective promotional strategies, can enhance consumers' repurchase intention. This study provides practical contributions for Tokopedia management in designing strategies to maintain and increase repurchase intention among students. Additionally, it offers theoretical insights for further research on consumer behavior in e-commerce platforms

he Role of Communication Networks in Supporting the Development of the Masjid Nusantara Program, a strategic initiative focused on the construction and empowerment of mosques across various regions in Indonesia. This study employs a descriptive qualitative approach using Social Network Analysis (SNA), with data collected through in-depth interviews with key informants from the Masjid Nusantara Foundation. The findings reveal that digital communication channels such as social media, WhatsApp, email, and the official website play a vital role in promoting the program, building public engagement, and mobilizing financial support. Internal coordination is carried out regularly and systematically through digital platforms, with local volunteers serving as the key communication bridges in the field. The established communication network involves various actors, including the central team, volunteers, donors, community leaders, and external partners, who collaborate in a participatory and coordinated manner.  

This study examines the potential of Nusa Lembongan Ecotourism in developing sustainable tourism with an environmental perspective. The formulation of the problem studied in this research is “(1) What potential does Nusa Lembongan Ecotourism have in developing environmentally friendly sustainable tourism (2) How does Nusa Lembongan Ecotourism relate to environmentally sustainable tourism”. The method used is qualitative research with a descriptive approach to understand the phenomena experienced by the research subject. Data collection techniques include literature study and documentation. The findings show 1) The potential of Nusa Lembongan as one of the ecotourism-based tourist attractions offers a lot of amazing natural beauty that attracts the attention of tourists to visit and unwind by the hustle and bustle of the city air, not only local tourists but also many foreign tourists visit Nusa Lembongan because of the potential offered 2) Sustainable development is a strategy that limits the utilization of ecosystems and natural resources so that they are maintained. One of the new tourist destinations that is increasingly popular is the beauty of Nusa Lembongan Island.

The Implementation of Government Policy in Conducting Food Security Activities Through the Village-Owned Enterprises (Bumdes) Srikoyo Menongo. Data collection was carried out through interviews with the Director of the Village-Owned Enterprise, the Secretary of the Village-Owned Enterprise, and the Head of Menongo Village, Sukodadi District, Lamongan Regency.

This article discusses the phenomenon of criminalisation of online gambling in society and its implications for the criminal justice system in Indonesia. Gambling, which is regulated in the Criminal Code (KUHP) Article 303 and Article 303 bis, has undergone transformation in line with the development of information technology. Online gambling, as a form of gambling that utilises the internet, poses new challenges in law enforcement and community protection. In this context, this study aims to analyse the social impact of online gambling as well as the effectiveness of the criminal justice system in handling gambling cases that occur in cyberspace. Through a normative approach and juridical analysis, this article finds that despite clear regulations on gambling, the implementation of the law still faces obstacles, including the lack of public understanding of the risks and legal consequences of online gambling. Therefore, synergy between law enforcement, government, and the community is needed to create more effective awareness and prevention of online gambling practices.

The phenomenon of homelessness and begging in public places remains a complex social problem that impacts public order and legal norms. The main problem in this study is how criminal law is applied to homelessness and begging in public places, and how the provisions compare in the old Criminal Code and the new Criminal Code based on Law Number 1 of 2023. This study uses a normative juridical method with a legislative approach and literature study. In the old Criminal Code, begging is regulated in Article 504, which threatens imprisonment for anyone who begs in public. Meanwhile, the new Criminal Code regulates similar acts in Article 425, which no longer uses the term "begging" explicitly, but regulates the prohibition against the repeated exploitation of certain activities in public places that disturb the community. The results of the study show that although there is continuity in substance, the new Criminal Code tends to use a more humanistic approach and emphasizes social rehabilitation. Law enforcement against homelessness and begging still faces various obstacles such as low public reporting, limited police supervision, and a lack of rehabilitation facilities. Therefore, the main conclusion of this study is that a repressive approach alone is insufficiently effective. An integrated legal strategy is needed, combining penal and non-penal approaches with the active involvement of the government, the community, and social institutions.

The special autonomy granted to Aceh Province allows for the implementation of Islamic criminal law (jinayat), yet challenges remain in law enforcement, particularly against corporations that provide facilities for Jarimah. Despite the enactment of Qanun Number 6 of 2014 on Hukum Jinayat, prosecutions have largely focused on individuals, while companies such as hotels, boarding houses, and cafés frequently escape accountability, even when their facilities are used to commit acts such as khalwat, maisir, and zina. This study aims to examine the enforcement mechanisms targeting such corporate entities within the jurisdiction of Banda Aceh City. Employing empirical legal research methods, the study utilizes qualitative analysis based on field observations, interviews with stakeholders, and a review of legal documents. The findings indicate that law enforcement efforts are hampered by five major factors: vague and incomplete legal provisions; limited knowledge and training among investigators; inadequate human resources and supporting infrastructure; a lack of public support; and deeply rooted cultural practices that often favor informal resolutions over formal prosecution. Despite the legal possibility of corporate liability under the qanun, enforcement remains weak due to unclear definitions, particularly concerning intent and the element of facilitation. The study concludes that the effectiveness of law enforcement in this domain is critically undermined by structural and normative deficiencies. Therefore, reform is urgently needed, including amendments to legal texts, comprehensive investigator training, and public engagement strategies to ensure corporate accountability in supporting the implementation of syari’at Islam in Aceh.

This research examines the legal protection available to communities affected by land acquisition for public interest development in Indonesia. Although governed primarily by Law No. 2 of 2012 and updated through Law No. 6 of 2023, many legal ambiguities remain, especially regarding the fairness of compensation and the recognition of informal or uncertified land rights. The objective of this study is to critically evaluate the adequacy of these legal frameworks and identify gaps that undermine justice for affected populations. Employing a normative-juridical method, the research conducts doctrinal analysis, comparative law review (with cases from Malaysia and India), and stakeholder consultation to assess both the text and implementation of relevant laws. The study finds that key legal concepts such as “fair and appropriate compensation” remain undefined in statute, leading to inconsistent application across regions. Furthermore, compensation mechanisms such as share ownership and resettlement are inadequately regulated and poorly implemented. The findings emphasize the disparity between normative intent and administrative reality, particularly for holders of uncertified land. By integrating stakeholder feedback with normative evaluation, the research proposes actionable reforms to strengthen legal protection and uphold constitutional guarantees under Article 28H. In conclusion, while Indonesia has made progress in establishing a framework for public interest land acquisition, significant doctrinal and institutional reforms are required to ensure equitable outcomes for all landholders.

Illegal logging is a form of environmental crime that has a serious impact on forest destruction, loss of biodiversity, and disruption of ecosystem balance. This study aims to analyze law enforcement efforts against illegal logging practices in the Kwala Serapuh Village Forest area. The method used in this study is an empirical juridical approach with data collection through interviews, field observations, and documentation. The results of the study show that despite the existence of regulations governing forest protection, law enforcement still faces various obstacles such as weak supervision, limited resources of law enforcement officials, and the involvement of individuals in these illegal practices. Efforts made include taking action against perpetrators, increasing patrols, and empowering communities around the forest. However, the effectiveness of law enforcement still needs to be improved through inter-institutional synergy, strengthening the capacity of the apparatus, and increasing community participation. This study concludes that law enforcement against illegal logging in the Kwala Serapuh Village Forest is still not optimal and requires a more comprehensive approach.

The implementation of the Job Creation Law has brought significant changes to the regulation of foreign investment in Indonesia, particularly through the establishment of a minimum capital requirement for a Foreign Investment Limited Liability Company (PT PMA) of IDR 10 billion. This study aims to examine the formal minimum capital requirements for PT PMA in notarial deeds under the Job Creation Law using normative juridical methods with statutory, conceptual, and case study approaches, and referring to the theory of legal certainty, responsibility, and legal protection. The analysis includes the evolution of PT minimum capital regulations, capital classification within the company's legal structure, the phenomenon of fictitious PT PMAs such as the PT BKG case, and the status and limitations of notary responsibilities. The results of the study indicate that although the minimum capital requirement for PT PMAs has been explicitly stipulated in Government Regulation No. 5 of 2021 and Regulation of the Head of the Investment Coordinating Board (BKPM) No. 4 of 2021, there are legal loopholes in the form of unclear capital deposit periods, weak verification and oversight mechanisms, and the prevalence of nominee practices and fictitious PT PMAs that reduce the effectiveness of the policy. The notary's position as a public official plays a strategic role in drafting deeds of establishment, verifying documents, and providing legal counseling, but has limited authority in verifying material truth. The study concluded that regulatory improvements are needed through establishing clear capital deposit periods, strengthening verification and oversight mechanisms, and harmonizing regulations between institutions to ensure the effective implementation of minimum capital requirements for foreign-owned companies (PT PMA) in accordance with the principle of economic sovereignty.

Lobster is one of Indonesia's marine resources that has high economic value and is very important for the country's economy, but excessive lobster fishing and smuggling of lobster seeds have caused a decrease in the productivity of marine resources and significant state losses, so effective law enforcement efforts are needed to protect Indonesia's marine resources from these illegal acts. The problem in this study is how the law is enforced by the West Tanjung Jabung Police against the crime of smuggling lobster seeds (Study of Case Register Decision Number: 144 / Pid.Sus / 2023 / Pn Klt ), and what factors are the causes. The research method used is normative juridical, a type of legal research that focuses on the analysis and interpretation of legal norms that apply in a legal system. The study shows that the three defendants in the crime of smuggling lobster seeds were sentenced to 2 years in prison and a fine of IDR 5,000,000 based on Article 27 number 26 Article 92 of Law Number 6 of 2023 concerning Job Creation. The factors causing this crime include internal factors (economic and education) and external factors (politics, environment, and lack of security). Suggestions from the study are: Reviewing the lobster seed export policy. Improving coordination between law enforcement officers and community participation. Improving the capacity and competence of law enforcement personnel.  

The development of Artificial Intelligence (AI) has brought significant transformations across various sectors, including legal education. Law students, as future legal professionals, must understand both the opportunities and challenges posed by AI. Nowadays, there is no comprehensive regulation governing the use of AI in legal education, raising concerns abour legal gaps, academic intregrity, and graduate competency. This study aims to analyze the impact of AI on law students and highlight the urgency of establishing regulatory frameworks for its use. The research employs a qualitative method with a normative juridical approach. The findings indicate that while AI can enhance the productivity of law students, it also has the potential to erode critical thinking skills and endanger students’ personal data if misused. Therefore, regulations are needed to define clear boundaries for AI use, ensure source transparency, and strengthen legal education curricula to adapt to technological advancements.

This study aims to examine and provide solutions to legal issues arising from TJSL regulations in Indonesia. In addition, this study aims to examine the reconstruction of TJSL regulations for limited liability companies in support of SDGs based on Government Regulation No. 47 of 2012. This research is a type of legal research. It analyzes the relationship between legal rules and recommends changes to deficiencies in regulations. This research is prescriptive in nature. It uses a legislative approach. In addition, this research uses a conceptual approach. Based on this research, it was found that legal issues arising from TJSL regulations in Indonesia exist in various aspects. There are various legal issues arising from TJSL regulations in Indonesia, such as inconsistency and fragmentation in regulations, unclear sanctions, and the absence of a special body or institution to oversee TJSL. The government, in this case the president, needs to reconstruct TJSL regulations by establishing a thematic TJSL program that integrates the 17 SDGs into the TJSL program. The reconstruction of TJSL regulations must be carried out in PP 47/2012 by establishing thematic TJSL programs to ensure the implementation of TJSL is targeted and supports the achievement of the SDGs.

The Financial Services Authority (Otoritas Jasa Keuangan/OJK) plays a strategic role in ensuring the protection of consumer rights in the banking sector. Along with the increasing complexity of financial services, the potential for consumer rights violations has also risen, including misuse of personal data, administrative errors, and unfair dispute resolution. This study aims to analyze how OJK’s supervisory functions in safeguarding consumer rights in the banking sector can be effectively implemented. A socio-juridical method was used, employing legislative approaches, conceptual analysis, and case studies. Theories applied include legal liability theory, consumer protection theory, and banking supervision theory. Data were obtained from legal documents, OJK annual reports, and interviews with relevant parties. The findings indicate that although OJK has adequate supervisory instruments, such as administrative sanctions and consumer complaint systems, implementation still faces challenges, including limited human resources, lack of consumer education, and resistance from some banking institutions to strict supervision. This study implies that strengthening OJK’s institutional capacity and enhancing collaboration with banking institutions are necessary to ensure effective consumer rights protection.