<p class="Default"><em>This study was conducted to empirically examine determinat factors of taxpayer compliance in paying motor vehicle tax in Demak Region. The variables analyzed in this research are taxpayer awareness, tax sanctions and the quality of tax services on taxpayer compliance. Data collection using a questionnaire method. The sample was calculated using the slovin formula for as many as 100 respondents. Filling out the questionnaire using google form media sent via whatsapp social media and obtained as many as 100 respondents' answers that can be processed data. The analysis method used is ordinary least square regression analysis. The results indicate that taxpayer awareness, tax sanctions, and tax service quality have a significant influence on increasing taxpayer compliance. The coefficient of determination is 48.8%, meaning that the variables of taxpayer awareness, tax penalties, and the quality of tax services can explain the level of tax compliance by 48.8%, and 51.2% is explained by other variables outside the research model.</em></p>

Merge is the origin of the word merger that we currently know, which comes from a word which means in Indonesian, namely to combine or fuse. According to the definition of the Encyclopedia of Banking and Finance, merger itself is defined as combining two or more entities or companies, where the large one takes the small one and then the one who continues the business usually uses the same name. Meanwhile, according to the republican government, a merger is defined as a legal act carried out by two or more companies to merge with another existing company and then the merging companies are dissolved.

Twitter is a social media that provides information for its users. Interactions on Twitter may increase the amount of data from its users. Business development cannot be separated from product competition between business actors. One way for companies to win the competition is to know the purchasing power of customers. A product's selling power can be known one way or another through user interaction on Twitter. User-generated content (UGC) results from data on Twitter. UGC data can be used to determine the product supply scheme taken by laptop products in this study. The method used to analyze the interaction is Social Network Analysis (SNA) by comparing the properties of the network. Social network modeling on UGC data was carried out on three laptops: Lenovo v14, Asus ZenBook S, and Acer Swift 3. From the graph visualization, it was found that Acer excels in two properties, namely "Size" and "Average Degree." Meanwhile, the Asus ZenBook S dominates the "Modularity" property.

Management of facilities and infrastructure is one of the factors affecting success in a company. One is to support the company's operational activities. The purpose of this study was to find out the management of infrastructure in one of the companies engaged in food and beverage. The research results show that the company has carried out management by doing the planning, procurement, maintenance, inventory, and removal of infrastructure. However, not all infrastructure is in an optimal state. This can be seen from the manual use of the machine and the leaky air conditioning due to the lack of regular maintenance. This study used qualitative methods using data collection techniques, namely observation, interviews, and prior literature, and using purposive sampling techniques. 

This research introduces an image encryption scheme combining several permutations and substitution-based chaotic techniques, such as Arnold Chaotic Map, 2D-SLMM, 2D-LICM, and 1D-MLM. The proposed method is called Half-Inverted Cascading Chaos Cipheration (HIC3), designed to increase digital image security and confidentiality. The main problem solved is the image's degree of confusion and diffusion. Extensive testing included chi-square analysis, information entropy, NCPCR, UACI, adjacent pixel correlation, key sensitivity and space analysis, NIST randomness testing, robustness testing, and visual analysis. The results show that HIC3 effectively protects digital images from various attacks and maintains their integrity. Thus, this method successfully achieves its goal of increasing security in digital image encryption

Lahirnya dunia cyber dalam dunia komunikasi membuka era baru dalam kehidupan masyarakat modern. Teknologi komunikasi ini tentunya memberikan kontribusi bagi perkembangan berbagai bidang. Humas Disdukcapil Kabupaten Garut memanfaatkan media online sebagai media yang menyediakan berbagai informasi terkait pelayanan publik yaitu administrasi kependudukan, pencatatan sipil, profil, kebijakan atau pun perkembangan kegiatan organisasi. Penelitian ini bertujuan untuk menjelaskan perencanaan, pelaksanaan dan evaluasi program humas online Dinas Kependudukan dan Pencatatan Sipil Kabupaten Garut dalam menyampaikan informasi administrasi kependudukan. Metode penelitian yang digunakan bersifat deskriptif kualitatif dan pengambilan sumber data primer dengan teknik purposive sampling. Teknik pengumpulan data yang digunakan yaitu observasi, wawancara, dan dokumentasi. Teknik analisis data yang digunakan yaitu model interaktif yang terdiri dari pengumpulan, penyederhanaan dan penyajian data dan penarikan kesimpulan. Hasil penelitian menunjukan bahwa perencanaan program yang dilakukan humas online dalam mensosialisasikan administrasi kependudukan sudah meliputi semua tahapan dalam perencanaan. Dalam pelaksanaan komunikasi, proses sosialisasi program administrasi kependudukan dilaksanakan secara sistematis. Dari hasil evaluasi program didapatkan respon masyarakat cukup baik terlihat dari terjadinya peningkatan jumlah masyarakat yang melakukan perekaman KTP-el di tiap kecamatan. Di lapangan ditemukan hambatan yaitu kurangnya sumber daya manusia dan sarana prasarana.

The purpose of this study was to find out the legal implications for village heads who did not carry out the decisions of the state administrative court in dismissing village officials. This research is very important given the existence of polemics about the appointment and dismissal of village officials and the village head's non-compliance in carrying out the decisions of the state administrative court. This study uses normative legal research methods. The results of this study are that the village head in carrying out appointments and dismissal of village officials must consult and obtain recommendations from the camat. The decision of the state administrative court has executorial power so that all parties are obliged to carry it out either voluntarily or by force. The legal consequences for villages that do not implement the decisions of the state administrative court are subject to moderate administrative sanctions as referred to in Article 80 paragraph (2) jo. Article 72 paragraph (1) Law no. 30 of 2014 concerning Government Administration. Whereas in the event that the village head takes an action contrary to the decision of the state administrative court which has legal force, it will still be subject to severe administrative sanctions as referred to in Article 80 paragraph (3) jo. Article 17 Law no. 30 of 2014 concerning Government Administration. Tujuan penelitian ini untuk mengetahui implikasi hukum terhadap kepala desa yang tidak melaksanakan putusan pengadilan tata usaha negara dalam pemberhentian perangkat desa. Penelitian ini sangat penting mengingat adanya polemik tentang pengangkatan dan pemberhentian perangkat desa serta ketidakpatuan kepala desa melaksanakan putusan pengadilan tata usaha negara. Penelitian ini menggunakan metode penelitian hukum normatif. Hasil penelitian ini yaitu kepala desa dalam melakukan pengangkatan dan pemberhentian perangkat desa wajib berkonsultasi dan mendapatkan rekomendasi camat. Putusan pengadilan tata usaha negara mempunyai kekuatan eksekutorial sehingga semua pihak wajib melaksanakannya baik dilakukan secara sukarela maupun dengan upaya paksa. Akibat hukum terhadap kepada desa yang tidak melaksanakan putusan pengadilan tata usaha negara dikenai sanksi administrasi sedang sebagaimana dimaksud dalam Pasal 80 ayat (2) jo. Pasal 72 ayat (1) UU No. 30 Tahun 2014 tentang Administrasi Pemerintahan. Sedangkan dalam hal kepala desa melakukan tindakan bertentangan dengan putusan pengadilan tata usaha negara yang berkekuatan hukum tetap dikenai sanksi adminstrasi berat sebagaimana dimaksud dalam Pasal 80 ayat (3) jo. Pasal 17 UU No. 30 Tahun 2014 tentang Administrasi Pemerintahan.     

Tujuan penelitian ini untuk mengkaji perlindungan hak cipta lagu dan musik yang digunakan secara komersial oleh orang lain berdasarkan Undang-Undang Hak Cipta dan peran dari Lembaga Manajemen Kolektif Nasional terhadap penggunaan karya ciptaan bagi perlindungan hak cipta. Lagu dan musik ialah karya ciptaan yang mudah disalahgunakan secara ilegal, sehingga dalam hal ini perlindungan terhadap hak cipta sangat dibutuhkan. Seperti yang terjadi di Surabaya, tempat hiburan karaoke menggunakan karya ciptaan berupa fonogram tanpa ada izin dari pencipta lagu. Tujuan dari penelitian ini ialah untuk mengetahui perlindungan yang dapat dilakukan terhadap penggunaan karya ciptaan di tempat karaoke dan peran Lembaga Manajemen Kolektif Nasional (LMKN) dalam perlindungan karya cipta. Jenis penelitian bersifat yuridis normatif, dengan kajian pustaka dan pendekatan perundang-undangan yang digunakan dalam sumber penelitian. Hasil penelitian ini menunjukkan bahwa perlindungan karya cipta untuk penggunaan komersial diatur dalam Undang-Undang Hak Cipta Tahun 2014 dan Peraturan Pemerintah Nomor 56 Tahun 2021 tentang Pengelolaan Royalti Hak Cipta Lagu dan/atau Musik. Upaya perlindungan hak cipta dapat dilakukan dengan dua cara yaitu upaya pencegahan dan penindakan. Direktorat Jenderal Kekayaan Intelektual yang berada di bawah Kemenkumham telah membentuk suatu lembaga untuk melindungi dan menegakkan hukum yang mengatur penggunaan karya berhak cipta yang dibuat oleh pemerintah. lembaga non-APBN yang dibentuk adalah LMK (Lembaga Manajemen Kolektif) dan LMKN (Lembaga Manajemen Kolektif Nasional) sebagai lembaga yang diberdayakan untuk mengelola hak cipta. LMK dan LMKN bertanggung jawab untuk mengumpulkan dan mendistribusikan royalti. Dengan demikian, dalam perlindungan hak cipta, lembaga ini memainkan peran tertentu, karena berwenang untuk mengelola hak ekonomi pencipta.Kata kunci:  Abstract The purpose of this study is to examine the copyright protection of songs and music that are used commercially by other people based on the Copyright Act and the role of Management Institutions. Songs and music are creations that are easily misused illegally, so in this case, copyright protection is needed. In Surabaya, karaoke entertainment venues use  phonograms without the permission of the songwriters. The purpose of this research is to regulate the protection that can be carried out against the use of works of creation in karaoke venues and the role of the National Collective Management Institute (LMKN) in protecting copyrighted works. This type of research is normative juridical, with literature review and statutory approaches used in research sources. The results of this study indicate that the protection of copyrighted works for commercial use is regulated in the Copyright Law 2014 and Government Regulation Number 56 of 2021 concerning the Management of Song and/or Music Copyright Royalties. Efforts to protect copyright can be carried out in two method, prevention and enforcement efforts. The Directorate General of Intellectual Property  is under the Ministry of Law and Human Rights has established an institution to protect and enforce laws governing the use of copyrighted works created by the government. The non-APBN institutions formed are the LMK (Collective Management Institute) and LMKN (National Collective Management Institute) as institutions empowered to manage copyrights. LMK and LMKN are responsible for collecting and distributing royalties. In copyright protection, this institution have a role, because it is authorized to administer the economic rights of the creator. 

This study aims to determine the status and responsibility of maintaining adopted children after divorce between adoptive parents. Due to the discussion of the topic of the status and responsibility of the maintenance of adopted children, there has been no discussion that has a focus on the rights of adopted children. The divorce of the child's adoptive parents creates uncertainty for the child regarding the existing legal status, not infrequently the perception among the community about the position of the adopted child and the condition of the adopted child who is a child who is maintained and considered like a legitimate child results in the fulfillment of all maintenance for the adopted child in terms of maintenance to provide welfare and protection of the adopted child. The research method used is normative juridical with a statutory approach and a conceptual approach. The results of this study are adopted children whose adoptive parents divorce will not change the legal status of the adopted child towards both adoptive parents and Child Maintenance and Protection becomes an obligation of these parents to be responsible, maintain, and prioritize the rights of adopted children even though they are divorced in accordance with several existing laws and regulations and forms of division in fulfilling maintenance obligations Basically, it does not have special provisions because the most important thing is to prioritize the welfare of the child through the maintenance of the child until the child has grown up. Penelitian ini bertujuan untuk mengetahui status dan tanggung jawab pemeliharaan anak angkat setelah perceraian antara orang tua angkatnya. Dikarenakan pembahasan topik mengenai status dan tanggung jawab pemeliharaan anak angkat belum ada pembahasan yang memiliki fokus pada hak-hak anak angkat. Perceraian orang tua angkat anak menimbulkan ketidakjelasan bagi anak tersebut mengenai status hukum yang telah ada, tidak jarang persepsi diantara masyarakat mengenai kedudukan anak angkat tersebut serta keadaan anak angkat yang merupakan anak yang dipelihara dan dianggap layaknya anak sah mengakibatkan harus terpenuhinya segala pemeliharaan terhadap anak angkat keadaan dalam hal pemeliharaan untuk memberikan kesejahteraan dan perlindungan anak angkat. Metode Penelitian yang digunakan adalah yuridis normatif dengan pendekatan perundang-undangan dan pendekatan konseptual. Hasil Penelitian ini yaitu Anak angkat yang orang tua angkatnya bercerai tidak akan merubah status hukum anak angkat tersebut terhadap kedua orang tua angkatnya dan Pemeliharaan dan Perlindungan anak menjadi sebuah kewajiban orang tua tersebut untuk bertanggung jawab, memelihara, dan mengedepankan hak-hak anak angkat walaupun sudah dalam status bercerai sesuai dengan yang tercantum pada beberapa Peraturan Perundang-Undangan yang ada dan Bentuk pembagian dalam pemenuhan kewajiban Pemeliharaan pada dasarnya tidak memiliki ketentuan khusus karena hal terpenting adanya tetap mengedepankan kesejahteraan anak melalui pemeliharaan anak tersebut sampai anak tersebut telah dewasa.     

This study aims to explore and assess the legal effects resulting from the execution of the sale and purchase deed that has been made by a Notary/PPAT but is not read out in front of the parties concerned. The research used by the researcher is a research that has a descriptive nature based on several literature sources such as books, research results, journals and research articles. In this study, it is explained that the Notary/PPAT has the responsibility to read out the results of the deed that he has made before the parties. The result is the degradation of the value ofThe Notary/PPAT plays a vital role in confirming the authenticity of the deed of sale and purchase. Formally, a deed whose contents are not read out to related parties, this deed will be equated with an underhand deed. The deed's validity in relation to the sale and purchase content is intact, but it is important to consider other relevant factors, if it is seen from the authenticity value, this deed is flawed and degraded. Therefore, the Notary/PPAT who commits this mistake will be given a sanction in accordance with the applicable code of ethics for the violations and omissions he has committed.Tujuan penelitian adalah untuk melakukan pengkajian serta analisa akibat hukum dari akta jual beli yang telah disusun oleh Notaris/PPAT akan tetapi tidak dibacakan didepan para pihak yang bersangkutan. Riset yang eipakai oleh penulisan ini ialah riset yang memiliki karakter deskripftif yang berlandaskan atas sejumlah sumber literatur semacam buku, hasil riset, jurnal dan artikel riset. Dalam riset ini diberi penjelasan bahwa Notaris/PPAT mempunyai tanggung jawab untuk membacakan hasil dari akta yang telah dibuatnya dihadapan pada pihak. Akibat yang ditimbulkan adalah terdegradasinya nilai dari keontetikan dari akta jual beli yang telah disusun oleh Notaris/PPAT. Melalui cara formal, sebuah akta yang tidak dibacakan isisnya kepada pihak terkait, akta ini akan disamakan dengan akta dibawah tangan. Meskipun akta yang dibuat ini tetap sah secara isi jual beli namun jika dilihat dari nilai keontentikannya akta ini sudah cacat dan terdegradasi. Oleh karena itu Notaris/PPAT yang melakukan kesalahan ini akan diberikan sanksi sesuai dengan kode etik yang berlaku atas pelanggaran dan kelalaian yang dilakukannya.