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Professional zakat is a type of zakat which is specifically related to income or earnings obtained from certain jobs or professions in the Islamic economy. This is a form of zakat given by individuals who have income from their work or business. Professional zakat is one of the topics of contemporary jurisprudence that is still debated and not yet fully agreed upon by scholars. This research was conducted using a descriptive method with a qualitative approach based on data sources from literature studies and observations. The aim of this research is to provide information related to professional zakat. The research results show that Professional Zakat is calculated based on a certain percentage of an individual's income after meeting basic needs and debts that must be paid. The percentage that must be spent varies between 2.5% to 20% depending on the assets owned

In debt and credit problems, bankruptcy is often the last solution to resolve the problem. State-Owned Enterprises or SOEs are also not immune from debt and credit problems that lead to bankruptcy. The regulation regarding the bankruptcy of SOEs itself is regulated in Article 2 Paragraph (5) of the Bankruptcy Law and its explanation. However, problems then arise when the subsidiaries of SOEs become bankruptcy respondents. There is no legislation that specifically regulates the bankruptcy of SOEs Subsidiaries, so this has led to confusion and debate in the community regarding the status of SOEs Subsidiaries in terms of bankruptcy. The ambiguity and debate can be seen in the implications of the bankruptcy petition case filed by the Kinarya Liman Margaseta Consortium against PT Indonesia Power, which is a Subsidiary of SOEs, namely PT PLN. This research aims to find out how the position of a SOEs Subsidiary in terms of bankruptcy is reviewed from the Bankruptcy Law and SOEs Law. The type of research used in this research is normative legal research. The research specifications used in this research are descriptive analysis. The approach used in this research is a statutory approach and case approach. Based on the results of this case study, it can be seen that when viewed from the Bankruptcy Law and the SOEs Law, basically the subsidiaries of SOEs and SOEs cannot be equated in status and position. This is supported by several theories and strengthened by the Constitutional Court Decision and the Supreme Court Decision. Thus, PT Indonesia Power's bankruptcy petition should be filed by its creditors in addition to the Minister of Finance.

Research conducted in Kampung Buatan II, Koto Gasib District, Siak Regency. This conflict occurs because there is a source of conflict that makes this conflict appear continuously. There are demands for land, the use of wood and environmental damage. This research aims to explore and collect information about social conflict, namely the sources of social conflict that arise between the people of Kampung Buatan II and the plantation company PT. Wahana Subur Sawit Indah (WSSI) vehicle and to find out about the efforts made in the process of resolving social conflicts between village communities and the plantation company PT. Wahana Subur Sawit Indah (WSSI) vehicle. This research uses descriptive qualitative research methods. With a total of five subjects, they were also involved in the conflict that occurred, then it was the native people of the village who knew about the conflict and felt capable of defining and explaining a process of solving the problem based on existing facts. For data collection used were observation techniques, in-depth interviews and documentation. The theories used are conflict theory and social movement theory. Research in the field found that land conflicts were caused by companies not carrying out obligations that should be fulfilled by the company, as well as the emergence of Timber Utilization Permits (IPK), which then became a debate that led to conflict until now. The community has made various efforts to resolve the conflict, but the company still does not heed the things that have been agreed upon. Oil palm plantation companies and communities are always a record of cases of conflict that always exist and land conflicts are also classic problems and tend to drag on throughout the year.

One of the factors that determine the occurrence of tax avoidance is financial derivatives. That is because the tax regulations in Indonesia on derivative transactions are still very weak and often debated. The lack of clarity of tax regulations on derivative transactions can also be used by companies to conduct tax avoidance. This can certainly harm state revenues, especially revenues from the tax sector. Disclosure of corporate tax information encourages increased tax compliance. Therefore, the level of corporate tax disclosure is associated with tax avoidance. This study aims to test and analyze the effect of financial derivatives and tax avoidance on tax disclosure. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2022. By using purposive sampling method, obtained from several samples of companies that meet the criteria. This study uses secondary data which is then processed using the SmartPLS 4.0 program.

The establishment of an ADIZ in each country is one step in maintaining the sovereignty of each country. This has been a long debate because there are no regulations outlined in international legal conventions. Until now, ADIZ Indonesia is only limited to the island of Java, so the role of ADIZ has not been effective in protecting air space which is included in the country's sovereignty. This research aims to explain the role of ADIZ as a first step in efforts to maintain state sovereignty from the perspective of international and national law. The normative juridical approach method is an approach based on the main legal material by examining theories, concepts, legal principles and statutory regulations. The research results show that Indonesia needs to re-establish ADIZ not only around the island of Java but also covering the entire sovereign territory of the country.

The controversy surrounding the lineage of Habibs has recently become increasingly widespread and even sparked debates that have led to hatred within society. This issue is often exploited to exacerbate differences, potentially damaging Islamic brotherhood. Therefore, a wise middle ground is needed to prevent discussions about lineage from becoming increasingly wild and divisive. One important solution is to return to the teachings of the Quran. This holy book provides comprehensive guidelines on morality, brotherhood, and the principles of human equality. The Quran emphasizes that a person's honor in the sight of God is not determined by ancestry, social status, or nationality, but by their level of piety. This message is universal and relevant to all humanity, regardless of background. Piety itself is born from a transcendental moral awareness and is manifested through righteous and beneficial behavior. Therefore, Muslims should focus more attention on character development and self-improvement, rather than pride in lineage, which only fuels controversy with no real benefit to social life.

The rapid response to COVID-19 by central and local governments relies on Circular Letters, convenient policy tools requiring no external approval. Despite their ease of use, Circular Letters often trigger debates and legal disputes due to inconsistencies in content and legal status.The research methodology employed is normative legal research, conducted by examining library materials or secondary data. The findings of the study reveal that the existence of Circular Letters, which is a form of policy regulation, results from the discretionary power vested in the government. However, as discussed above, there is a lack of consistency among officials regarding the format and content of Circular Letters, leading to some Circular Letters containing legal norms that are generally binding on the public. In contrast, according to the Regulation of the Minister of State Apparatus Empowerment and Bureaucratic Reform of the Republic of Indonesia Number 80 of 2012 and the Regulation of the Head of the National Archives of the Republic of Indonesia No. 2 of 2014, Circular Letters are classified as administrative document products. Consequently, the implication of this research is that Circular Letters should only serve as internal communication tools, providing notifications within the internal organizational structure.

The implementation of PMK 66 Tahun 2023, also known as the Natura tax regulation, has sparked debate. On one hand, some view it as an excessive effort by the state to pursue tax revenue. On the other hand, others see it as the state's endeavor to achieve collective well-being. This study analyzes the 2023 PMK 66 based on the theory of hierarchical legal norms (Stufenbau) to understand the alignment of PMK with the overarching legal standards, particularly Indonesia's foundational philosophy, Pancasila. Ultimately, the goal is to achieve social justice for all Indonesian citizens, primarily through the fair application of tax policies that prevent practices such as money laundering and other forms of tax fraud.

Sexual behaviour or actions that differ from generally accepted sexual norms in the LGBT community should not be considered something that should be taken for granted. This sexual behaviour or action arises because there are variations in individual sexual desires. Sexual orientation and habits refer to a person's desire to express their desire, love, emotions, and sexual activities towards individuals of the same gender, the opposite gender, or both. LGBT is an abbreviation for Lesbian, Gay, Bisexual, and Transgender, which refers to a group of individuals who have a sexual orientation or gender identity that is different from the majority. There are various views in society regarding LGBT, with some rejecting this variation in sexual behaviour while others openly accepting it. The debate regarding LGBT issues is increasingly intense and widespread, with various arguments related to human rights (HAM) and arguments based on religion. This research aims to investigate different views regarding LGBT issues in Indonesia, both from a religious and a human rights perspective.

Responsibility (CSR) or corporate social responsibility, the definition of which is still a matter of debate among practitioners and academics. As a concept that originates from abroad, the main challenge is to provide a meaning that is appropriate to the Indonesian context. More precisely, before implementing CSR, it should be adapted to local situations and conditions in Indonesia. This will really help the implementation of CSR so that it is not misused, especially in advancing the quality of human life in Indonesia.

The issue of furu'iyah in the Islamic religion is indeed a very interesting study if we look closely, so sometimes it becomes a striking difference if it is understood one-sidedly, moreover it becomes an arena for endless debate so that sometimes we find groups that are not in line, claiming they do not follow the rules of the Islamic religion as a whole. Correct. Things like this should be straightened out by re-examining the correct legal basis so that those who practice it feel more confident in practicing it, as well as those who don't practice it and don't claim to be heretical or heretical to other groups. Likewise with the implementation of the Qunut prayer in prayer, there are differences within the Muslim community, there are some groups who perform it and also leave it out of the prayer sequence where it is sunnah to recite it. This does not happen without reason considering that there is a lot of Islamic literature that is used as a reference by each group which is indeed different from one group to another, whereas the differences in Islam as long as they do not go outside the corridors of sharia, let alone aqidah, are a blessing for the Islamic ummah itself.

Compulsory Military Service has become the focal point of debate in the latest National Resource Empowerment Law (PSDN). Some argue that national defence, which forms the basis of compulsory military service, should not be confined solely to military contexts. However, on the other hand, many believe that a military approach is integral to national defence. The author employs a legal and national defence analysis to comprehend the conception of compulsory military service. The findings of the author's research indicate that mandatory military service is a mandate of the law and not voluntary, leaning towards a militaristic approach. Furthermore, the author asserts that all non-militaristic forms of national defense are valid, but a militaristic approach remains obligatory.

Interfaith marriage is a complex issue and often becomes a subject of debate in Indonesian society. In both legal and religious contexts, this type of marriage faces various challenges, particularly from the perspective of Islamic jurisprudence (fiqh) and the Indonesian Marriage Law. This journal aims to analyze the problems surrounding interfaith marriage in Indonesia by examining Islamic legal views, regulatory frameworks, and the resulting social implications. From the fiqh perspective, the majority of scholars agree that a Muslim woman is not permitted to marry a non-Muslim man, whereas the marriage of a Muslim man to a woman from the People of the Book (Ahl al-Kitab) remains a topic of debate, depending on social context and public interest (maslahah). This reflects how Islamic law prioritizes the stability of faith (aqidah), household leadership, and the continuation of religious values in the upbringing of children. From the standpoint of national law, Indonesia’s Marriage Law No. 1 of 1974 places the validity of a marriage under the religious laws of the respective parties, making it difficult for interfaith marriages to be officially registered. As a result, such couples often face administrative barriers, issues in inheritance law, child custody rights, and social discrimination. This study concludes that a fair and constructive approach is necessary in addressing this issue, while preserving religious principles and maintaining social harmony in Indonesian society.  

The current development of internet technology around the world is increasingly sophisticated, all levels of society can enjoy the benefits of this internet. The existence of social media has now become a primary need that cannot be separated from human life. The presence of increasingly diverse social media has become a place for young K-Pop fans to cyberbully on various applications, one of which is Twitter. The selection of topics in this article aims to find out the motives or reasons behind these young K-Pop fans carrying out acts of cyberbullying. In research on this topic, the author will use qualitative methods by collecting non-participatory observational data and in-depth interviews with two informants, whom the author has traced and indeed indicated to be perpetrators of cyberbullying on social media Twitter. The results of the study found that the motives of young KPOP fans to carry out cyberbullying on Twitter social media were due to the nature of fanaticism towards idols, feeling annoyed and angry when they saw posts/tweets that vilified idols, jealousy or envy of other idol fans, lack of understanding of ethics and norms -norms of behavior on social media, and feel satisfied and happy if they feel they have won the debate.

The New Testament is the main source in understanding Christology which is the science of theology that talks about Christ the Messiah. Talking about Christology, the letter to Hebrews has the highest Christology. In Hebrews 2:13 the author understands it as "Jesus' relationship to the Father and his solidarity with the children" which is the result of a quote from the OT in Isaiah 8:17-18. However, this has given rise to much debate. How could the author of Hebrews understand Isaiah 8:17-18 as the relationship between Jesus to the Father and his solidarity with the children who have been given to Him, while there clearly talks about the life of the prophet Isaiah and his children who still choose to cling to God even though they are in the midst of an unbelieving nation. For this reason, in interpreting Hebrews 2:13 we use an approach using steps of interpretation (understanding the use of the Old Testament into the New Testament).

Mr. Joko Widodo, The President of the Republic of Indonesia, has recently been inseparable from various hot issues that have been debated in the community during his tenure for two terms. In recent years, there have been  discussions for postponing elections  made by a range of political figures, and people who support the issue. The big impact caused by this discourse includes demonstrations and resistance from the community. The stability of a country is also affected by an increasingly tense political situation. The danger of democracy allowing its people's freedom to speak raises political turmoil, which can undermine the values of constitutional sovereignty and democracy. The article investigates Indonesia's laws governing the delay of national elections and the recommendations for the implementation of the discourse on postponing the general election against the sovereignty of the constitution and democracy as well as the consequences of its implementation. The study's methodology is normative juridical with a legislative and conceptual focus. Data were gathered through a literature review of secondary legal materials, such as the general election law, secondary sources in the form of journals and books, and tertiary sources in the form of articles from websites. The conclusion of the findings of this article in the form of a constitution does not regulate or require the prorogation of the general elected. However, to strive for the agenda, there is a method of forming a Government Regulation in Lieu of Law that involves a mismatch in the periodization of the position of state stakeholder described in the 1945 Constitution and is an indication of contraindications to constitutional sovereignty. Constitutional amendments are the second option that can pose a threat to the sustainability of electoral principles that are part of a form of democratic sovereignty.

There are so many cases where the perpetrators are more than one person, which occur in our society. Often there is debate in imposing punishment on the direct makers and the indirect makers of criminal acts. To impose a sentence on a case, the judge must know which maker is directly or indirectly and bases his decision apart from the law and also considers the demands of the public prosecutor. Sometimes the perpetrators of the crime of participation are not touched at all by the law so that what they should be prosecuted by law is not even processed. The purpose of this study is to examine the criminal responsibility of the perpetrators of the crime of counterfeiting. The research conducted is normative legal research. Based on the results of the research the defendant was proven guilty of committing the crime of "making and using fake documents" as stipulated and subject to criminal penalties in Article 264 paragraph (1) of the 1st Criminal Code and second article 264 paragraph (2) of the Criminal Code. The crime of inclusion is regulated in Article 55 and Article 64 of the Criminal Code

The tender process at the Ministry of Transportation uses an Electronic Procurement System (SPSE) and a supporting system where the final results in the application tendered by the Selection Working Group are only in the form of Minutes of Election Results (BAHP), which are then reported to the Commitment Making Officer (PPK). to be followed up in the form of a Letter of Appointment of Goods/Services Provider (SPPBJ) whether to accept the results of the Working Group or reject it. In the process of determining this, it turned out that there was a legal debate which resulted in legal uncertainty where the Selection Working Group's determination was in the form of BAHP as the result which was used as the object of the lawsuit. Meanwhile, the opinion of the other panel of judges is inversely proportional to the BAHP issue as the object of this dispute. Apart from that, administrative efforts before filing a lawsuit were also a problem where some of the Panel of Judges passed the dismissal stage and some did not. From the results of the study it was found that the determination of the object of dispute state administrative decisions on the procurement of government goods/services, especially at the Ministry of Transportation of the Republic of Indonesia, was normatively in the basic regulations regarding Government Procurement of Goods/Services, showing the decision to determine the winner of the Working Group in the form of BAHP even though it required approval with PPK can be used as th e object of dispute in disputes over state administrative decisions. In addition, the results also show that the explanations and decisions at the State Administrative Court, the administrative e arrangements for the procurement of goods/services are objections and appeals and a guarantee of 1% (one percent).   Keywords: Procurement, goods/services, administrative decision.

Speaking is one of the important skills that must be learned by anyone who wants to master English. In mastering speaking skills, it is necessary to use several strategies. Researchers compiled this thesis with the aim of knowing how the strategies used by tutors in teaching speaking , and students' responses to the strategies used by tutors helped them improve students' speaking skills at Fajar English Course, Pare, Kediri. The research method used by the researcher is a qualitative descriptive method. Researchers obtained data by observing one speaking class program, namely Mentari class. The researcher also interviewed three tutors in Mentari class and two students in Mentari class. Finally, the researcher collected the documentation obtained from the observations in class. The data were analyzed by organizing the data obtained by the researcher. The findings of this study indicate that the strategies applied by tutors are conversation, story telling, presentation, debate, breaking news, and speech.The reason the tutor uses this strategy is because the strategy is considered a fun strategy, gives students confidence to dare to speak in public, motivates students not to be afraid of making mistakes when speaking, and from speaking practice students also gain new knowledge. For students who have difficulty in learning speaking, the tutor encourages and motivates them to practice more speaking both inside and outside the classroom. Because every difficulty in the process of learning speaking is considered to be easy to overcome with a lot of practice.