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Industrial waste management is an essential part of environmental protection and management efforts in Indonesia. Industrial development contributes positively to economic growth, but it also creates risks of environmental pollution when waste is not managed properly and in accordance with legal regulations. This study aims to analyze legal regulations concerning industrial waste management in Indonesia, evaluate the compliance level of PT Selatan Jadi Jaya with applicable laws and regulations, and examine law enforcement efforts and accountability mechanisms for violations affecting the environment. The research applies an empirical normative method using statutory and field approaches. Data were collected through literature studies of legislation, scientific journals, and legal doctrines, supported by observations and interviews with related parties. The findings show that industrial waste management has been comprehensively regulated under Law Number 32 of 2009 and Government Regulation Number 22 of 2021. However, implementation still encounters obstacles such as weak supervision, limited legal awareness among business actors, and economic considerations affecting corporate compliance. PT Selatan Jadi Jaya has fulfilled several administrative obligations but still requires improvement in substantive waste management practices. Effective supervision, consistent law enforcement, and stronger corporate commitment to sustainability and environmental responsibility are therefore necessary to achieve optimal environmental protection.

This study aims to analyze the effect of taxpayer compliance and taxpayer awareness on the obligation to pay individual income taxes in Tasikmadu District. Taxes are the primary source of state revenue; therefore, compliance and awareness play a crucial role in optimizing tax collection. However, the compliance level of individual taxpayers in Tasikmadu District remains suboptimal, as many taxpayers have not fulfilled their obligations accurately and on time. This research employed a quantitative approach with a survey method. The population consisted of individual taxpayers registered in Tasikmadu District, and a total of 400 respondents were selected using Slovin’s formula. Data were collected through questionnaires with a Likert scale and analyzed using validity and reliability tests, classical assumption tests, and multiple linear regression analysis with the assistance of statistical software. The results indicate that taxpayer compliance has a positive and significant effect on the obligation to pay taxes. Taxpayer awareness also shows a positive and significant effect. Simultaneously, compliance and awareness significantly influence individual tax obligations in Tasikmadu District. The adjusted R² value of 0.420 demonstrates that these two variables explain 42.0% of the variation in tax obligations, while the remaining 58.0% is influenced by other factors not examined in this study. Based on these findings, it is recommended that the Directorate General of Taxes improve tax education and socialization programs, as well as expand the use of technology-based tax services to strengthen taxpayer compliance and awareness. Strengthening these aspects is expected to enhance tax revenue optimization and support sustainable national development.

Taxpayer compliance represents citizens’ awareness and responsibility in fulfilling their tax obligations to support national revenue. This study aims to analyze the influence of tax socialization, tax understanding, and service quality on individual taxpayer compliance at KPP Pratama Gianyar. Using a quantitative research approach, data were collected through a questionnaire survey distributed to 100 individual taxpayers registered at the tax office. The collected data were analyzed using multiple linear regression to determine the simultaneous and partial effects of the three independent variables. The research findings reveal that tax socialization, tax understanding, and service quality each have a positive and significant influence on taxpayer compliance. These results indicate that effective tax socialization enhances taxpayer awareness, comprehensive understanding increases compliance accuracy, and high-quality services strengthen taxpayers’ willingness to fulfill their tax duties. Therefore, improving these three aspects can significantly enhance compliance levels, which in turn contributes to the optimization of tax revenue and the strengthening of the national fiscal system.

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in Indonesia’s economic development, particularly in job creation, income distribution, and tax revenue contribution. To support MSMEs and encourage formal tax participation, the government issued Government Regulation (PP) No. 23 of 2018, which reduced the Final Income Tax (PPh Final) rate from 1% to 0.5% of gross turnover. This policy aims to increase tax compliance, reduce administrative burdens, and expand the national tax base. This study analyzes the impact of the implementation of the Final Income Tax policy on MSME taxpayer compliance, focusing on reporting and payment behavior. The findings indicate that the tax rate reduction positively influences compliance levels among MSME taxpayers. However, several challenges persist, including limited understanding of tax procedures, lack of socialization, and low digital literacy related to tax systems. Therefore, beyond lowering tax rates, continuous education, mentoring, and the enhancement of digital-based tax services are necessary to strengthen voluntary compliance. This policy is considered a strategic initiative in improving Indonesia’s tax system and supporting sustainable economic growth driven by the MSME sector.

Marine conservation areas play a crucial role in maintaining the sustainability of aquatic ecosystems and fishery resources. However, many fishing vessels still violate regulations by entering and exploiting conservation areas without permission. This study aims to analyze the compliance level of fishing vessels with conservation regulations in the Anambas Islands, identify the factors contributing to non-compliance, and evaluate the effectiveness of the imposed sanctions. The research employs a qualitative and quantitative descriptive approach, utilizing SWOT analysis to assess internal and external factors affecting compliance. Data were collected through vessel movement monitoring using the Vessel Monitoring System (VMS), interviews with fishery inspectors, and analysis of relevant policy documents. The findings indicate that many fishing vessels fail to comply with conservation regulations, mainly due to fish migration into conservation areas, deliberate violations by business operators seeking higher profits, and a lack of understanding among captains regarding conservation boundaries. Additionally, limited human resources and monitoring facilities hinder effective law enforcement. Although sanctions are regulated under Government Regulation No. 85 of 2021, their effectiveness remains low, as evidenced by recurring violations. Therefore, strengthening supervision, optimizing monitoring technology, and raising fishermen’s awareness of conservation regulations are necessary to enhance compliance among fishing vessels and preserve marine ecosystems.

This research is motivated by the phenomenon of declining compliance levels of motor vehicle taxpayers in Kediri Regency in the last five years, despite the provision of various modernization services. Motor vehicle tax itself is one of the main sources of regional revenue that is very important in supporting development and financing public services. This study aims to determine the effect of income levels, taxpayer awareness, and modernization of the tax administration system on motor vehicle taxpayer compliance in Kediri Regency in 2024. The research method used is quantitative with a causality approach. The population in this study were all motor vehicle taxpayers in Kediri Regency, with a sample of 100 respondents selected using probability sampling methods and simple random sampling techniques. Data analysis was performed using multiple linear regression with the help of the IBM SPSS Statistics program version 30. The results of the study indicate that partially, the variables of income level and taxpayer awareness have a significant effect on motor vehicle taxpayer compliance, while the modernization of the tax administration system has no significant effect. However, simultaneously, all three variables have a significant effect on motor vehicle taxpayer compliance. These findings demonstrate the importance of increasing awareness and community economic empowerment in encouraging tax compliance. Based on these findings, it is recommended that local governments and relevant agencies improve tax education and maximize the use of modern tax services to encourage higher public compliance. Furthermore, the results of this study indicate that despite the implementation of modernized tax administration systems, non-technical factors such as income level and taxpayer awareness still have a greater influence on motor vehicle taxpayer compliance. This suggests that improved technology and administrative systems alone are not sufficient to significantly improve tax compliance.

Taxpayer compliance is a crucial factor in optimizing state revenue, particularly in supporting national development financing. However, in practice, various obstacles are still encountered that hinder the achievement of optimal compliance levels. Some of these include employees' low understanding of tax provisions and the less than optimal effectiveness of tax sanction implementation. This study aims to analyze the relationship between tax knowledge (X1) and tax sanctions (X2) on taxpayer compliance (Y) among employees of the Banten Province Cooperatives and SMEs Office. This study uses a quantitative method with an associative approach. The sampling technique uses saturated sampling, so that the entire population of 45 people is used as the research sample. Data analysis was performed using the Partial Least Square (SEM-PLS) based Structural Equation Modeling method using SmartPLS software version 4.0. The results show that the tax knowledge variable (X1) has a t-statistic value of 1.190 <1.96 and a significance value (p-value) of 0.234 >0.05. Thus, tax knowledge does not have a significant effect on taxpayer compliance. Furthermore, the tax sanction variable (X2) obtained a t-statistic value of 1.436 < 1.96 and a p-value of 0.151 > 0.05, which means that tax sanctions also do not have a significant effect on taxpayer compliance. Overall, this study concludes that neither tax knowledge nor tax sanctions partially have a significant effect on the level of taxpayer compliance among the employees who were respondents in the study. This finding indicates that other factors, such as personal awareness, perceptions of tax fairness, and intrinsic motivation, may have a more dominant role in shaping taxpayer compliance. Therefore, a more comprehensive policy strategy is needed to increase compliance, not only through increasing knowledge or enforcing sanctions, but also through ongoing coaching, socialization, and persuasive approaches.

The Electronic Traffic Law Enforcement (E-Tilang) system has been implemented in Jakarta as an innovative solution to address the increasingly complex problems of traffic law enforcement. This research aims to evaluate the effectiveness of the E-Tilang system's implementation by analyzing public compliance levels and measuring the system's maturity using the COBIT 2019 framework. The research method uses a quantitative approach with a survey of 113 Jakarta residents who have experience with the E-Tilang system. Data was collected through a structured questionnaire mapped to the five COBIT 2019 domains: Evaluate, , Plan and Organize (APO); Build, Acquire and Implement (BAI); Deliver, Service and Support (DSS); and Monitor, Evaluate and Assess (MEA)

This study aims to analyze the relationship between the tax transportation system and the level of taxpayer compliance. In the context of tax administration modernization, tax transportation refers not only to physical mobility but also to the efficient mechanism of digitalization and distribution of tax information. The implications of an effective tax transportation system include increased transparency, easy access to tax information, and acceleration of the reporting process. This study examines how optimizing tax infrastructure, such as online reporting systems, mobile tax education, and integration between agencies, can encourage voluntary and formal compliance levels. Data were obtained through a quantitative approach by distributing questionnaires to individual and corporate taxpayers in several major cities. The results of the analysis show that there is a significant positive correlation between tax transportation efficiency and taxpayer compliance. This study recommends strengthening the tax information and technology system as a strategic step in improving national tax compliance.

Hospitals are vital health facilities that aim to improve public health by providing high-quality health services. This study aims to evaluate nurses' compliance in using Personal Protective Equipment (PPE) in hospitals as an effort to prevent nosocomial infections. Through a literature review of various studies between 2021-2024, it was found that nurse compliance was influenced by knowledge, attitudes and availability of PPE. Good knowledge and positive attitudes towards PPE, as well as adequate accessibility of PPE, have been proven to increase nurse compliance. In addition, demographic characteristics such as age, gender, education, and years of service also influence compliance levels. In conclusion, improving compliance requires a multifactorial approach that includes continuing education, adequate facilities, and close supervision. Implementation of this strategy is important to prevent nosocomial infections and improve the quality of health services in hospitals.

Compliance with regular use of asthma control drugs is still low, which can increase morbidity and mortality rates. One factor that influences compliance is knowledge. Asthma is a chronic inflammatory disorder of the airways that involves many cells and elements. The aim of this research is to determine the level of compliance with the use of the drug Symbicort 160 Micrograms in asthma patients at the outpatient pharmacy installation at Dokter Hafiz Cianjur Hospital. This research uses descriptive research methods with a quantitative approach. Research sampling was carried out using a total sampling technique using the time limited sampling method, namely all patients suffering from asthma who met the inclusion criteria of the study and entered the specified research time period, namely 1 May-31 July 2023. The number of respondents was 52 people, 43 people were selected. because there are several factors, namely age. The instrument used in this research was the Morisky Medication Adherence Scale (MMAS) questionnaire. Of the 43 respondents, 22 (51.16%) respondents had a high level of compliance, 20 (46.51%) respondents had a medium level of compliance, and 1 (2.33%) respondent had a low level of compliance. The compliance level of most patients using Symbicort 160 Microgram medication is at a high level, namely 22 respondents (51.16%) indicating a good understanding and commitment to asthma treatment. The conclusion of this study is that the level of compliance with the use of Symbicort 160 Microgram medication in asthma patients shows that the level of compliance of most patients using Symbicort 160 Microgram medication is at a high level, namely 22 respondents (51.16%) indicating a good understanding and commitment to asthma treatment.

This article discusses the impact of self-assessment, tax socialization, and tax information systems on the compliance level of taxpayers using a qualitative method and literature review from various sources. Its aim is to evaluate the influence of three main factors: self-assessment emphasizing direct responsibility on taxpayers, efforts in tax socialization to enhance public awareness, and the impact of tax information systems on the ease of taxation processes. The findings indicate a beneficial and significant impact of these three factors on the compliance level of taxpayers.

The level of tax compliance has been a concern of researchers and governments for decades. Various efforts have been made by the government in order to increase taxpayer compliance including the use of information and communication technology in service delivery (e-government) but have not yielded optimal results. Various studies and research related to taxpayer compliance and its relationship with e-government have also been carried out but are still focused on e-government services regardless of the level of readiness (e-readiness) of the government itself as a service provider (government e-readiness) or from the community side as service users (citizen e-readiness). Writing this article aims to build a new hypothesis with the variable level of readiness (e-readiness) as a variable that affects government services which will ultimately increase the level of taxpayer compliance. Previous research or relevant research is used to strengthen the theory and phenomenon of the relationship or influence between variables.

one of the factors that can influence job satisfaction. There is a lack of awareness in several clinics in Indonesia, especially at Kimia Farma Clinic in Pasar Minggu, South Jakarta, regarding K3 implementation standards and suboptimal health services. This research aims to find out how the implementation of K3 in clinics meets standards and to analyze problems related to the implementation of K3 at Kimia Farma clinic, Pasar Minggu. South Jakarta. The method used is a descriptive method by collecting retrospective and concurrent data. The research results obtained are that the Kimia Farma Pasar Minggu Clinic, South Jakarta is a health service place that already has an K3 commitment as evidenced by the availability of a Decree from the Owner of the Clinic Facilities regarding the implementation of K3 as well as a Decree from the K3 Implementation Team, the availability of competent human resources and supported by training and allocation of funds, available SOPs for Standard Precautions Compliance Levels, available B3 waste management carried out by third parties, available SOPs and PPE related to waste management, available SOPs for reporting work accidents, reporting work-related illnesses and available Emergency Response Teams or Red Code Teams.

The PTUN’s decision are often not obeyed and implemented by state administrative officer. When the decision of PTUN doesn’t have executorial effect, judicial control which is owned by the PTUN as a form of implementing good governance in Indonesian state administration will be unclear. One of the problem occurs in the realm of mining business license. Government as the publisher of mining business license is often reluctant to comply with PTUN decisions to revoke decree on business license that violate the law. The purpose of this study is to determine the compliance level of the Minister of Energy and Mineral Resources and PT. Tambang Mas Sangihe (PT. TMS) to PTUN decision. The method of this study uses a normative juridical research model. While the data collection technique of this study uses library method. The results of this study shows that the  disputed object “Decree of Minister of Energy and Mineral Resources Number: 163.K/MB.04/DJB/2021” is considered that have violated the law and general principle of good governance. As consequence, in PTTUN Jakarta's decision, the Minister was ordered to revoke the decree of mining permit for PT. TMS. However, the decision was not implemented by the Minister and PT. TMS.   Keywords : Administrative court, Administrative court decision, executive power.