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Penelitian ini dilatarbelakangi oleh munculnya persoalan yuridis dalam pelaksanaan mekanisme Agunan yang Diambil Alih (AYDA) oleh perbankan, terutama terkait validasi Pajak Penghasilan atas Pengalihan Hak atas Tanah dan/atau Bangunan (PPh TB). Kasus BPR RAY memperlihatkan kebuntuan administratif akibat penolakan validasi pajak oleh DJP, yang menimbulkan ketidakpastian hukum dalam penyelamatan kredit bermasalah. Rumusan masalah mencakup: (1) bentuk pertentangan norma antara POJK 33/2018 dan PMK 261/2016; (2) penyebab disharmonisasi norma; dan (3) akibat hukumnya terhadap pelaksanaan AYDA. Penelitian ini bertujuan mengidentifikasi bentuk, penyebab, dan akibat hukum dari disharmonisasi tersebut. Metode yang digunakan ialah yuridis normatif dengan spesifikasi deskriptif-analitis melalui studi pustaka dan wawancara. Hasil penelitian menunjukkan bentuk pertentangan antara PMK 261/2016 yang mengedepankan pendekatan formal kepemilikan dan POJK 33/2018 yang menekankan substansi penguasaan aset. Disharmonisasi ini disebabkan oleh pengambilalihan AYDA secara sukarela, penafsiran subjek pajak penghasilan, serta ketiadaan regulasi penghubung antarregulator. Akibat hukum disharmonisasi ini terjadi di sektor perbankan, perpajakan dan pertanahan. Hasil penelitian kemudian dianalisis menggunakan teori sistem hukum, teori hukum responsif dan teori keadilan distributif. Dari hasil penelitian ini dapat disimpulkan disharmonisasi norma menimbulkan hambatan dalam praktik AYDA dan menimbulkan akibat hukum di berbagai sektor. Di akhir, peneliti memberikan saran akademik mendorong penelitian AYDA yang multi kasus dengan teori hukum yang lebih variative. Untuk saran praktis penelitian ini menegaskan pentingnya harmonisasi antar regulator sehingga pengaturan AYDA tidak saling bertentangan. Beban pajak sebaiknya disesuaikan dengan prinsip keadilan dan kemampuan membayar. BPR maupun masyarakat dapat menempuh judicial review ke Mahkamah Agung untuk menjamin kepastian hukum dan keseragaman tafsir regulasi

The livestock sector in Gowa Regency, South Sulawesi, has great potential but is often threatened by outbreaks of Foot and Mouth Disease (FMD), which cause significant economic losses. This study aims to evaluate the FMD control policies implemented by the Gowa Regency Government based on William Dunn's six policy evaluation criteria: effectiveness, efficiency, adequacy, equity, responsiveness, and accuracy. The study used a qualitative approach with primary data collected through in-depth interviews with key informants from the Livestock and Animal Health Division of the Gowa Regency Livestock and Plantation Service and supporting data from various literature. The findings show that the FMD control policy is effective in achieving zero cases, but efficiency is hampered by limited medical personnel (only two veterinarians) and operational budget dependence entirely on the Central Government. Vaccine adequacy is a pull sistem (demand-driven) and compensation distribution is carried out fairly. Community responsiveness increased after severe losses, and policy accuracy was considered most optimal in the implementation of biosecurity and sanitation while promoting vaccination. As a recommendation, the Gowa Government needs to recruit contract workers in the field of animal health, allocate funds for the procurement of operational vehicles and equipment to support laboratory facilities, and issue a Regent Regulation that strictly regulates the implementation of biosecurity and livestock housing patterns in high-risk areas.

This study discusses the status of marriage books as legal and administrative documents, as well as the mechanism for their disposal as State-Owned Goods (BMN) at the Regional Office of the Ministry of Religious Affairs in Papua Province. The marriage book serves as valid evidence of marriage and plays an important role in population data management. As a document printed using the state budget (APBN), the marriage book is classified as BMN, and its management must comply with regulations. A qualitative approach with an empirical juridical method is used to examine the relationship between legal regulations and their implementation practices. Data were collected through interviews, observations, and literature studies with officials from the Islamic Guidance Division of the Ministry of Religious Affairs in Papua. The results indicate that the disposal of marriage books follows the Directorate General of Islamic Guidance Circular Letter No. 5 of 2024 and Ministry of Finance Regulation No. 83/PMK.06/2016. The disposal process is carried out in stages through administrative and physical mechanisms with principles of accountability and transparency. However, in Papua, the process of collecting unused marriage books has not yet reached the physical disposal stage. The disposal of marriage books is a strategic step in realizing good governance.

This research examines compliance with gold pawn guarantee execution procedures from a civil law perspective, using a case study of Medan District Court Decision Number 738/Pdt.G/2023/PN Mdn. The background to this research stems from the growing practice of gold pawning in society as a solution for quick cash needs, but it often raises legal issues related to the execution process of the pawned goods. The issues raised in this paper are the procedures for executing gold pawn guarantees according to applicable law and whether PT. Gadai Mas Sumut's actions in this case comply with legal provisions. This research method uses a normative juridical approach by examining Articles 1150-1160 of the Civil Code, the Consumer Protection Law, and PMK Number 122 of 2023. The analysis shows that, normatively, creditors have the right to execute pawned goods if the debtor defaults. However, execution must be carried out in accordance with legal procedures, the principle of good faith, and transparency, including through a public or voluntary auction. In the case of PT. In the case of the North Sumatra Gold Pawn, the execution was carried out without adequate notification and without evidence of an official auction, thus being deemed to have failed to meet the principle of legal compliance. Therefore, this article concludes that gold pawn execution practices must be based on the principles of legal certainty and debtor protection to prevent similar losses and disputes in the future.

This study aims to examine the implications of Minister of Finance Regulation (PMK) Number 37 of 2025 on the national fiscal balance and the resilience of micro, small, and medium enterprises (MSMEs) in the context of the rapid development of e-commerce in Indonesia. This PMK introduces a collect at the source mechanism, which is the appointment of certain marketplaces as collectors of Income Tax (PPh) Article 22 on online merchant transactions. This policy is seen as one of the strategic steps to expand the digital tax base, improve fiscal efficiency, and support the principle of compliance by design. The research uses a descriptive qualitative approach through documentation studies of official government documents, academic literature, and relevant publications. The results of the study show that the implementation of PMK 37/2025 has the potential to have a positive impact on state revenue through digital taxation optimization. In addition, this policy can strengthen the fiscal balance by minimizing the potential for tax avoidance in the growing digital economy sector. However, on the other hand, the policy also poses a number of challenges for MSMEs, especially related to administrative readiness, limited fiscal literacy, and adaptability to the tax digitalization system. For most MSMEs, additional tax liabilities can be a burden that affects cash flow, competitiveness, and business sustainability, especially for MSMEs that are still in the growth stage and have limited resources. The policy implications identified include the importance of improving fiscal education and literacy programs, the development of user-friendly digital reporting systems, and active collaboration between fiscal authorities, marketplaces, and MSME actors. Thus, the success of the implementation of PMK 37/2025 is not only determined by regulations, but also by the extent to which the policy is able to be implemented in an inclusive, adaptive, and sustainable manner in supporting national economic development.

An auction is an open sales mechanism that provides the public with the opportunity to acquire goods or assets through the highest bid. This process begins with an official announcement and is carried out transparently. In line with the development of information technology and efforts to modernize public services, the Indonesian government issued Minister of Finance Regulation (PMK) Number 122 of 2023 concerning Auction Implementation Guidelines. This regulation aims to update and simplify the auction process with a digital approach to make it more effective, efficient, and reach the wider community. This study aims to analyze the implementation of PMK 122/2023 at the Surakarta State Assets and Auction Service Office (KPKNL) and identify obstacles encountered in its implementation. The research method used is a juridical-empirical with a qualitative approach, where primary data was obtained through interviews with auction officials and related staff at the Surakarta KPKNL, while secondary data was collected from regulations, official documents, and legal literature. The research results show that the implementation of PMK 122/2023 has had a positive impact on improving the quality of auction services through digitalization, such as the implementation of an e-Auction system, the provision of e-Auction Corner facilities, and the use of other information technology to facilitate public access. Based on Soerjono Soekanto's theory of legal implementation, the success of policy implementation is influenced by factors such as legal substance, law enforcement officers, and the legal culture of the community. The Surakarta KPKNL (National Public Service Agency) is considered successful in increasing efficiency, accountability, and service satisfaction to the community. However, obstacles remain in its implementation, such as disputes over ownership of auction objects, resistance to occupants' evictions, and technical and administrative challenges in using online systems. This research recommends the need for inter-agency synergy, strengthening complementary regulations, and public education to support the smooth and sustainable implementation of digital-based auctions.

Taxation contributes to national development, and Indonesia has responded to global dynamics by introducing Indonesia Core Tax, a digital system designed to improve tax transparency and compliance. Although Indonesia has adopted various digital systems such as e-Faktur and e-Invoicing, it still faces implementation challenges, while Malaysia is more advanced with its integrated and phased API-based e-Invois system. This study examines taxation policy within the framework of Indonesia Core Tax, focusing on the legal aspects of e-Invoicing implementation as part of the digital transformation of tax administration. The analysis covers the hierarchy and functions of legislation, from laws and regulations to Minister of Finance regulations (PMK) and technical regulations of the Directorate General of Taxes (DJP). This study uses a normative legal research method with a legislative approach and a comparative approach to compare Indonesia's digital taxation system with Malaysia's, covering legal structure, legal substance, and legal culture. The results of the study show that although Indonesia has a fairly complete digital legal framework, the implementation of the e-Invoicing system still faces challenges in terms of regulatory consistency and technological readiness. In contrast, Malaysia has already implemented a mandatory and centralized API-based e-Invoice system through a clearance model approach. This study recommends harmonizing digitalization policies in taxation and strengthening the legal system as strategic steps toward more effective and adaptive tax administration.

This research aims to see how Excellent service-based public services are implemented at UTD PMI Surabaya City as mandated by law No. 25 of 2009 concerning Public Services as well as the mandate and Regulation of the Minister of Health (PMK) of the Republic of Indonesia Number 83 of 2014 concerning Blood Transfusion Units, Banks Blood. and Blood Transfusion Services Network. The research design used qualitative methods and a descriptive approach was used (Sugiyono, 2017), to answer the research problem, a theoretical approach to the characteristics of excellent service was used (Wijaya, 2022). The research results showed that the theoretical dimensions existed, namely: appearance, politeness and friendliness, willingness to serve, knowledge and expertise, punctuality and promise, honesty and trust, efficiency, legal certainty, openness are all in accordance with existing theoretical indicators. Recommendations for UTD PMI Surabaya City must be additional human resources so that public services can be more optimal, especially for managing patient and non-patient visitor traffic, in the future.

Pharmaceutical services are carried out to achieve definite results in improving the quality of life of patients in the form of direct and resposibels services related to pharmaceutical preparations. In implementing pharmaceutical services, health centers already have a standard that is used as a guideline in its implementation. The consequences of implementing pharmaceutical services that do not comply with standards are medication errors and inappropriate use of drugs, there are expired drugs and overlapping budgets. The purpose of this study was to analyze the implementation of pharmaceutical service standards in health centers, BMHP and clinical pharmacy services based on PMK No. 74 of 2016 at the Paduraksa Health Center, Pemalang District. This study is a non-experimental study with a descriptive design that will provide an analytical description of the implementation of pharmaceutical service standards at the Paduraksa Health Center, Pemalang District based on the guidelines in the Minister of Health Regulation Number 74 of 2016. The population and sample in this study were all pharmaceutical personnel who were responsible for managing pharmaceutical service standards at the Paduraksa Health Center, by conducting interviews in the form of questions and answers by giving questions verbally to pharmacists or pharmaceutical personnel at the Paduraksa Health Center, Pemalang Regency. The data in the variable analysis looked at the percentage of compliance with standards based on the Minister of Health Regulation No. 74 of 2016.  

This study examines the challenges and opportunities of digital learning in Vocational High Schools (PMK) in Palembang City, which is a crucial issue in the context of vocational education. The main problems identified include limited infrastructure, lack of digital skills among teachers, and unequal access to devices for students. The purpose of this study is to explore how digital learning can be effectively integrated into the PMK curriculum. The method used is an ethnographic approach, with data collection through interviews, observations, and documentation analysis in four vocational high schools. The results of the study indicate that despite significant challenges, digital learning offers opportunities to improve students' technological skills and innovation in teaching methods. The conclusion of this study emphasizes the need for support from the government and educational institutions to overcome these challenges, so that digital learning can contribute optimally in preparing students for an increasingly digital world of work.