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Provisions regarding dishonorable discharge are regulated in Article 53 paragraph (1) of Government Regulation Number 39 of 2010 concerning Administration of TNI Soldiers, which regulates dishonorable discharge from military service, as an implementation of the provisions of Article 62 paragraph (3) of Law Number 34 of 2004 concerning Indonesian national army. The aim of this research is to show that the norm for imposing an additional penalty of dismissal by a judge in a court trial is Article 26 paragraph (1) of the Criminal Code which confirms that the defendant, based on the crime he committed, is deemed no longer fit to remain in the military. Qualitative research uses a descriptive approach to collect data systematically, factually, and quickly according to the description at the time of the research. The results of this research show that from the perspective of Military Criminal Procedure law, it can be said that dismissal is the sole authority of the Military Judge taking into account the unfitness of the soldier to be retained to continue serving in the military environment, so that this authority cannot be delegated to a civilian Judge, because the decision will be made basis by the TNI leadership to be followed up. For these military members, dismissal from military service is the end of their career and service within the Indonesian National Army (TNI), the consequences of which will be followed by the termination of the rights they have received so far.

Penelitian ini bertujuan untuk menguji pengaruh beberapa variabel independen seperti pemahaman perpajakan, sanksi pajak dan kualitas pelayanan terhadap variabel dependen yaitu kepatuhan wajib pajak UMKM di Kota semarang. Sampel yang digunakan dalam penelitian ini sebanyak 99 responden dengan data yang diperoleh melalui penyebaran kuesioner (angket). Metode penentuan sampel yang digunakan dalam penelitian ini adalah cluster random sampling (teknik sampling daerah), sedangkan metode pengolahan data yang digunakan peneliti adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa pemahaman perpajakan berpengaruh negatif tidak signifikan terhadap kepatuhan wajib pajak UMKM, sekalipun UMKM belum memahami pajak yang dibayar secara lengkap tetapi mereka tetap patuh membayar pajaknya. Sanksi pajak pengaruh positif signifikan terhadap kepatuhan wajib pajak UMKM. Sanksi bagi ketidakpatuhan wajib pajak membayar kewajiban pajaknya menjadi mereka patuh memenuhi kewajibannya.. Kualitas pelayanan berpengaruh positif signifikan terhadap kepatuhan wajib pajak UMKM. Pelayanan yang bersifat membantu kelancaran wajib pajak memenuhi kewajibannya merupakan harapan dan kenyataan wajib pajak yang harus dilaksanakan.