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This study aims to analyze the phenomenon of tax burden, tax compliance, and tax-saving strategies and their influence on business survival strategies in Indonesia’s retail and trade sector amid the economic slowdown in 2026. Indonesia’s economic growth declined to 4.2% in the first quarter of 2026 from 5.1% in the previous year, creating considerable pressure on business sustainability, particularly in the retail and trade sector. This research employed a quantitative approach using a survey method involving 120 retail and trade business owners located in Jakarta, West Java, and Banten. Respondents were selected through purposive sampling. Data were collected using a structured questionnaire that met validity and reliability requirements and were analyzed using multiple linear regression with SPSS version 26 after fulfilling the classical assumption tests. The results indicate that tax burden (B = 0.287; p < 0.001), tax compliance (B = 0.341; p < 0.001), and tax-saving strategies (B = 0.398; p < 0.001) each have a positive and significant effect on business survival strategies, both individually and simultaneously. The F-test (F = 62.847; p < 0.001) confirms the overall significance of the regression model, while the coefficient of determination (R² = 0.621) shows that the three independent variables explain 62.1% of the variance in business survival strategies. These findings suggest that effective tax management, combined with the lawful utilization of tax incentives, plays a crucial role in strengthening business resilience and ensuring the sustainability of retail and trade businesses during periods of economic uncertainty.

The stock market is a place to buy shares for profit. In Indonesia, energy stocks are highly unpredictable because global commodity prices change constantly. This study examines what affected energy stock returns in 2024, focusing on trading volume, price swings, company profits, and cash flow. Using financial reports and statistical analysis, all these factors were tested together and individually. The results show that combined, all these factors do affect stock returns. However, when looked at one by one, only the company's net profit truly matters to investors. On the other hand, busy trading, daily price swings, and cash flow have no impact at all. In fact, all the factors studied only account for 14% of stock return movements, while the remaining 86% is driven by other outside forces. In conclusion, for those looking to invest in energy stocks, the most important thing to watch is the company's ability to generate net profit, rather than just looking at how busy daily transactions are in the market.

Perkembangan industri fashion muslim di Surabaya yang pesat diiringi dengan persaingan yang ketat antar pedagang. Penelitian ini bertujuan menganalisis pengaruh kualitas produk, harga, dan kreativitas terhadap pendapatan usaha pedagang fashion muslim di Pasar Atom Surabaya. Menggunakan pendekatan kuantitatif asosiatif, data primer diperoleh melalui kuesioner dari 50 responden yang dipilih dengan teknik purposive sampling. Analisis regresi linear berganda digunakan setelah uji validitas, reliabilitas, dan uji asumsi klasik. Hasil penelitian menunjukkan bahwa kualitas produk tidak berpengaruh signifikan terhadap pendapatan usaha (p=0,263), harga berpengaruh positif dan signifikan (p=0,000; B=0,565), dan kreativitas berpengaruh positif dan signifikan dengan koefisien tertinggi (p=0,000; B=0,633). Secara simultan ketiga variabel berpengaruh signifikan terhadap pendapatan usaha (F=61,629; p=0,000) dengan Adjusted R² sebesar 0,788. Temuan ini mengindikasikan bahwa dalam konteks pasar tradisional modern, kreativitas dan strategi harga lebih menentukan pendapatan dibandingkan kualitas produk. Implikasi manajerial bagi pedagang adalah memprioritaskan kreativitas dan fleksibilitas harga serta mempertahankan kualitas pada tingkat standar layak jual.

Human Trafficking (TPPO) has undergone a significant transformation in its modus operandi alongside the massive use of information technology, giving rise to the phenomenon of cyber-recruitment within the online scam industry. This study aims to analyze the juridical construction of the criminal elements in the cyber-recruitment modus operandi based on Law Number 21 of 2007, and to evaluate the potential disharmony of norms between the TPPO regulation and the Electronic Information and Transactions Law (UU ITE) regarding the regulation of digital evidence. The research method employed is normative legal research with a statutory approach and a conceptual approach. The results indicate that, dogmatically, the elements of TPPO—comprising the process of virtual recruitment, the means of fraudulent job promises, and the purpose of digital forced labor exploitation—under Law No. 21 of 2007 remain relevant for prosecuting cyber-recruitment perpetrators, although it demands a broader legal interpretation of cyberspace realities. However, legal certainty issues were found due to the lack of synchronicity in the regulation of digital evidence, where differences in procedures and qualifications exist between electronic evidence in the TPPO Law and the evidentiary standards in the UU ITE, which are volatile in nature. The implications of this research conclude the need for regulatory synchronization through the establishment of technical guidelines for handling TPPO-specific electronic evidence to provide a solid legal foundation for law enforcement agencies. This step is crucial to overcome cross-border jurisdictional obstacles and to ensure substantive justice and comprehensive protection of victims' rights in the digital era.

This study was conducted to determine the effect of profitability and cost of debt on tax avoidance in wholesale trading companies from 2018 to 2021. The population in this study was 53 companies spanning a four-year period. The sample size used in this study was 49 from a population of 212. The sampling technique used was non-random sampling, with criteria being determined for sample selection. Testing was conducted using descriptive statistics, classical assumption tests, outlier tests, and multiple linear regression. The results showed that profitability and cost of debt had a significant positive effect on tax avoidance, accounting for 19.3% of the total, with the remainder coming from other variables. Partially, profitability had a significant negative effect on tax avoidance, meaning that an increase in profitability would decrease tax avoidance. Meanwhile, the cost of debt had an insignificant negative effect on tax avoidance, meaning that the higher the cost of debt, the higher the tax avoidance

This study, entitled "Value Added Tax Fairness in Samarinda City," analyzes the fairness of the 11% VAT rate under Law No. 7 of 2021 using socio-legal methods. The results show that although the single 11% VAT rate meets the principles of legality and horizontal justice because it applies equally to all consumers, this policy is not entirely fair from a vertical justice perspective. The regressive nature of the consumption tax tends to place a greater burden on low-income households. Field findings reveal that MSMEs feel burdened because the rate does not take into account their economic capacity, coupled with a lack of understanding of the input and output tax credit mechanisms. Administrative complexity and minimal education from tax authorities contribute to low compliance rates. This study recommends the implementation of a more flexible tiered VAT rate, strengthening tax education, providing technical assistance, and simplifying reporting for MSMEs to improve compliance and create more equitable tax justice.  

Permasalahan sampah memerlukan penangan yang serius, karena jika sampah tidak dikelola dengan baik maka akan menyebabkan masalah estetika, pencemaran bahkan kesehatan penghuni lingkungan tersebut. Pengelolaan sampah di Pasar Telukan yang tak bisa lepas dari sampah hasil kegiatan perdagangan memerlukan penyelesaikan terutama dari pedagang itu sendiri dalam hal sikap dan perilakunya dalam mengelola sampah. Ketersediaan fasilitas sarana dan prasarana pembuangan sampah juga menjadi faktor yang mempengaruhi pengelolaan sampah pasar. Tujuan dari penelitian ini adalah untuk menganalisis faktor-faktor yang mempengaruhi pengelolaan sampah di Pasar Telukan di Kecamatan Grogol Kabupaten Sukoharjo. Pada penelitian ini peneliti menggunakan pendekatan kuantitatif, dengan menggunakan kuesioner dalam pengambilan data pada 111 pedagang di Pasar Telukan Sukoharjo.  Teknik sampling dengan menggunakan simple random sampling dan metode analisa data menggunakan uji chi square.  Hasil penelitian ini terdapat hubungan pengetahuan terhadap perilaku pedagang dalam pengelolaan sampah, terdapat hubungan positif dan signifikan sikap terhadap perilaku pedagang dalam pengelolaan sampah, dan fasilitas sarana prasarana terhadap perilaku pedagang dalam pengelolaan sampah di Pasar Telukan Grogol Sukoharo menunjukkan hubungan yang positif dan signifikan.

Permasalahan sampah memerlukan penangan yang serius, karena jika sampah tidak dikelola dengan baik maka akan menyebabkan masalah estetika, pencemaran bahkan kesehatan penghuni lingkungan tersebut. Pengelolaan sampah di Pasar Telukan yang tak bisa lepas dari sampah hasil kegiatan perdagangan memerlukan penyelesaikan terutama dari pedagang itu sendiri dalam hal sikap dan perilakunya dalam mengelola sampah. Ketersediaan fasilitas sarana dan prasarana pembuangan sampah juga menjadi faktor yang mempengaruhi pengelolaan sampah pasar. Tujuan dari penelitian ini adalah untuk menganalisis faktor-faktor yang mempengaruhi pengelolaan sampah di Pasar Telukan di Kecamatan Grogol Kabupaten Sukoharjo. Pada penelitian ini peneliti menggunakan pendekatan kuantitatif, dengan menggunakan kuesioner dalam pengambilan data pada 111 pedagang di Pasar Telukan Sukoharjo.  Teknik sampling dengan menggunakan simple random sampling dan metode analisa data menggunakan uji chi square.  Hasil penelitian ini terdapat hubungan pengetahuan terhadap perilaku pedagang dalam pengelolaan sampah, terdapat hubungan positif dan signifikan sikap terhadap perilaku pedagang dalam pengelolaan sampah, dan fasilitas sarana prasarana terhadap perilaku pedagang dalam pengelolaan sampah di Pasar Telukan Grogol Sukoharo menunjukkan hubungan yang positif dan signifikan.

This study examines Egypt's security dilemma in the Bab el-Mandeb Strait in response to the escalation of Houthi attacks on global maritime trade routes. Since late 2023, Houthi attacks on commercial ships in the Red Sea have disrupted major sea trade lanes, posing a direct strategic threat to Egypt, which relies heavily on Suez Canal revenues as a primary source of national income. This research employs a qualitative approach with a descriptive-analytical method, using secondary data from academic journals, international policy reports, and credible news sources. The analysis is grounded in Security Dilemma theory and the concept of Maritime Security within the framework of International Relations. Findings show that Egypt faces a complex strategic dilemma: on one hand, it must safeguard its economic interests through stable Suez Canal operations; on the other, direct military intervention against the Houthis risks political backlash from Arab public opinion and entanglement in Yemen's civil war. Egypt's response has therefore been calibrated, prioritizing diplomatic channels and multilateral coalition participation over unilateral military action. This research contributes a novelty by specifically mapping Egypt's strategic constraints in the Red Sea as a middle power caught between great power competition and regional non-state actor threats.

Capital Market in general terms is defined as a business sector of trading securities such as shares, stock certificates, and bonds or securities in general. In practice, not all information can be accessed simultaneously by all people, so this becomes a problem in the capital market or can be said to be a crime, Crime in the capital market is increasingly rampant, one of which is insider trading or insider trading which is a form of crime and violation included in the capital market, Regulations regarding insider trading in Indonesia are regulated in Law Number 8 of 1995 in conjunction with Law No. 4 of 2023. Capital market crimes in the form of insider trading that occur both in Indonesia and in developed countries such as the United States both have detrimental effects on the public as investors, but the accountability carried out is different for insider trading perpetrators in each of these countries, therefore it is necessary to review how the legal regulations of insider trading in Indonesia and the United States relate to these two cases.

This study aims to explain the context of the Value Added Tax (VAT) increase policy and its relevance to the trade sector, while also presenting a framework for analyzing the tax burden. The data sources used consist of publications from the last four years, namely from 2021 to 2024. The observed phenomena are then analyzed using various secondary data obtained from scientific journals, official government reports, and other reliable sources relevant to the research topic, in order to provide a comprehensive overview. The conclusions are drawn based on empirical facts, the impacts of the tax increase, and the government’s mitigation efforts to ensure taxpayer compliance. The increase in the VAT rate represents an important step in fiscal reform aimed at increasing state revenue and reducing the budget deficit. This policy has significant potential to support the growth of the national budget, particularly in financing priority sectors such as infrastructure, education, and healthcare. However, the VAT increase may also affect consumers’ purchasing power and trade activities, thus requiring appropriate supporting policies to minimize negative impacts. Therefore, it is expected that this policy will contribute to sustainable economic stability and promote long-term national economic growth.

Bagian Sistem peradilan pidana di Indonesia telah mengalami perubahan substansial sebagai akibat dari kemajuan teknologi informasi, terutama dengan diperkenalkannya Aplikasi Berkas Pidana Elektronik Terpadu (E-Berpadu). Tujuan penerapan sistem peradilan pidana elektronik ini adalah untuk mempromosikan gagasan keadilan yang cepat, mudah, dan terjangkau sekaligus meningkatkan efektivitas, akuntabilitas, dan transparansi proses persidangan. Namun pada kenyataannya, masih terdapat sejumlah masalah hukum, teknologi, dan sumber daya manusia dalam implementasi E-Berpadu di wilayah hukum Pengadilan Tinggi Medan. Tujuan penelitian ini adalah untuk mengatasi tantangan dan keterbatasan tersebut serta menawarkan solusi untuk meningkatkan implementasi sistem perdagangan elektronik.

Organized cross-border crimes that deprive human rights, namely the Crime of Trafficking in Persons (TPPO), often use population migration routes as the main entry route. This research seeks to review how criminal law is applied to trafficking perpetrators who take advantage of immigration access, as well as uncover the obstacles that arise when law enforcement is carried out in the area of the Class II Immigration Office of TPI Belawan. This study adopts an empirical juridical approach with a qualitative analysis framework. Information collection was carried out through the review of regulatory documents and in-depth discussions with officials at the Class II Immigration Office of TPI Belawan. The research findings indicate that enforcement efforts against trafficking cases in the Belawan operational area rely on Law No. 21 of 2007 concerning the Eradication of Trafficking and Law No. 6 of 2011 concerning Immigration. It was identified that the modes of violation that often occur are falsification of travel documents and the abuse of residence permits to facilitate the sending of illegal migrant workers abroad. Significant obstacles faced include challenges in proving criminal elements, disconnection of the perpetrator network, and lack of synergy between law enforcement agencies in the port area. In closing, improving immigration surveillance capabilities and strengthening partnerships are important means to reduce the threat of human trafficking through the sea route in the Belawan area.

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in promoting economic growth and improving community welfare, particularly at the regional level. In Nagekeo Regency, the ikat weaving craft sector represents an important local economic potential that also carries significant cultural value. However, weaving entrepreneurs still face several challenges, including limited business capital, restricted market access, and low utilization of digital technology for product marketing. This study aims to analyze the role of the Department of Cooperatives, Industry, and Trade of Nagekeo Regency in empowering MSME actors, particularly ikat weaving groups. The research employs a qualitative approach with a descriptive research design. The study involved 18 informants consisting of local government officials, MSME actors, and institutional partners selected through purposive sampling. Data collection techniques included observation, in-depth interviews, and documentation, while data analysis was conducted through data reduction, data presentation, and conclusion drawing. The findings indicate that the department performs facilitative, educative, and technical roles in empowering weaving groups through production training, digital marketing assistance, provision of business facilities, and technical guidance on product innovation. These programs contribute to improving weavers’ skills, product quality, and market opportunities, although their implementation still faces limitations related to budget constraints and uneven program coverage.

High dependence on the United States Dollar (USD) in international transactions has long been a challenge for economic stability in the Southeast Asian region, especially amidst global exchange rate fluctuations and geopolitical tensions. This study aims to analyze the effectiveness of Local Currency Settlement (LCS) cooperation in supporting intra-ASEAN trade stability. The main focus of this study is how local currency mechanisms can mitigate exchange rate risks and strengthen regional economic integration as part of a de-dollarization strategy. The research method used is descriptive qualitative with a literature review approach, relying on secondary data from central bank reports, ASEAN policy documents, and relevant academic literature. The results show that the implementation of the LCS framework, particularly in countries such as Indonesia, Malaysia, and Thailand, has provided more efficient transaction alternatives by reducing double conversion costs. However, its effectiveness still faces challenges such as low awareness among business actors, limited local currency liquidity compared to the USD, and the need for broader cross-border digital payment system integration. These findings imply the need for strengthened synergy between central banks in the ASEAN region and increased literacy for the private sector so that the economic stability benefits of LCS can be optimally achieved. This strategy not only strengthens monetary sovereignty but also encourages a more resilient ASEAN economic integration against external shocks.

This study aims to analyze the investigation process involving children as perpetrators of trafficking in persons at the Women and Children Protection Unit (PPA) of Bukittinggi Police Resort and to assess the forms of legal protection provided at each stage of the examination. This research applies an empirical juridical approach by combining literature review and field research through interviews with investigators and related parties. The findings indicate that the investigation process has been conducted in accordance with Law Number 11 of 2012 concerning the Juvenile Criminal Justice System, while upholding the principle of the best interests of the child. Legal protection is implemented through legal assistance, closed hearings, limited detention periods, and coordination with relevant institutions to support the child’s recovery and rehabilitation. However, several obstacles remain, including the limited number of investigators, restricted investigation timeframes, and difficulties in presenting witnesses. This study concludes that legal protection for children involved as perpetrators of trafficking in persons has been carried out in line with normative regulations, yet it requires strengthened institutional capacity and inter-agency coordination to ensure more effective implementation.

This study examines the dynamics of public service delivery at the Office of Cooperatives, Small and Medium Enterprises, and Trade in Tegal Regency, focusing on its role in supporting local economic development. The background of this research is rooted in the increasing demand for effective, transparent, and responsive public services, particularly for cooperatives, micro, small, and medium enterprises (MSMEs), and the trade sector, which are key drivers of regional economic growth. The objective of this study is to analyze the quality and dynamics of services provided by the office, identify supporting and inhibiting factors, and assess their implications for service improvement. This research employs a qualitative descriptive method, using data collected through interviews, observations, and document analysis involving government officials and service users. The findings indicate that service delivery has shown positive developments through procedural improvements and service innovations; however, challenges remain in terms of human resource capacity, infrastructure limitations, and coordination mechanisms. These dynamics significantly influence the effectiveness of policy implementation and stakeholder satisfaction. The study implies that strengthening institutional capacity, enhancing digital-based services, and improving service professionalism are essential to achieving more optimal public service performance. The results of this research are expected to contribute to policy evaluation and serve as a reference for improving public service management in local government institutions, particularly in the cooperative, MSME, and trade sectors.

This study examines the role of the private sector in collaborative politics to strengthen human security in preventing human trafficking in Kupang City, East Nusa Tenggara Province. Human trafficking is an extraordinary crime that poses serious threats to human security, particularly for Indonesian Migrant Worker Candidates (CPMI) who are highly vulnerable to exploitation and illegal recruitment. The complexity of this issue requires the involvement of multiple actors, including not only the government but also the private sector. This research employs a qualitative descriptive method, with data collected through interviews, observation, and documentation. The research sites include BP3MI East Nusa Tenggara as a government representative and two private companies, PT Bakti Unggul Sejahtera (PT BUS) and PT AKKA AL-MATAR. The analysis is based on the collaborative governance framework proposed by Ansell and Gash, which emphasizes face-to-face dialogue, trust building, commitment to the process, shared understanding, and intermediate outcomes. The findings indicate that collaboration between the government and the private sector plays a significant role in preventing human trafficking through legal recruitment processes, pre-departure training, capacity building, and supervision of labor placement procedures. Although challenges remain in coordination and policy consistency, these collaborative practices contribute positively to strengthening the protection of migrant workers’ rights and security. This study concludes that collaborative politics between the government and the private sector is a crucial strategy in developing a human security–oriented human trafficking prevention system

Pesatnya perkembangan teknologi blockchain dan arus globalisasi telah mendorong penggunaan Bitcoin di Indonesia, yang kini diakui sebagai komoditas dalam perdagangan berjangka. Namun, karakteristik anonimitas dan desentralisasi mata uang digital ini membuka celah signifikan bagi kemunculan cybercrime, seperti pencucian uang dan peretasan, yang menuntut perhatian yuridis serius. Penelitian ini bertujuan menganalisis dampak teknologi tersebut terhadap risiko kejahatan siber serta efektivitas regulasi yang berlaku. Metode yang digunakan adalah yuridis normatif dengan pendekatan perundang-undangan untuk menelaah kerangka hukum terkait. Hasil penelitian menunjukkan adanya dualisme regulasi di Indonesia, di mana Bappebti melegalkan Bitcoin sebagai aset investasi, sementara Bank Indonesia melarangnya sebagai alat pembayaran. Ketidaksinkronan ini, diperparah dengan sifat lintas batas blockchain, menciptakan tantangan dalam penegakan hukum terhadap kejahatan siber. Disimpulkan bahwa harmonisasi regulasi antara otoritas keuangan dan penguatan aturan keamanan siber sangat mendesak dilakukan guna memitigasi risiko kejahatan tanpa menghambat inovasi ekonomi digital.

This research aimed to analyze the role of the secretariat in maximizing office administrative service funtions within the secretariat division of the departement of trade, industry, and cooperatives and SMEs of sikka regency. This research used a qualitative approach with data colletion techniques including interviews, observations, and document studies. The key informant in this research was the head of the secretariat division. Data analysis was conducted interactively through the stages of data colletion, data reduction, data presentation, and conclusion drawing. The result showed that the secretriat has carried out office administrative functions systematically and in a structured manner, covering routine, technical, analytical, interpersonal, and managerial functions. The management of correspondence and archives has been implemented following the established procedures, although it remained largely manual and faced challenges such as delays in letter numbering and limited supporting facilities. The utilization of information technology through the srikandi application has proven to improve work efficiency, however, it still requires enhanced human resource competencies and stronger technological infrastructure support. In terms of analysis and reporting, the secretariat played an important role in preparing administrativereports and providing accurate data to support managerial decision-making. Furthermore, the secretariat also held a strategic role in fostering coordination, communication, and harmonious working relationships within the organization.