This study aims to analyze the legal implications of the luxury goods Value Added Tax (VAT) increase policy in Indonesia, which will take effect in January 2025. This policy is based on Law Number 7 of 2021 on the Harmonization of Tax Regulations and its derivative regulations, with the objective of increasing state revenue and reducing the consumption of luxury goods, which is often associated with economic inequality. This research employs a normative method with a literature study approach, analyzing tax regulations, academic journals, and relevant literature. The findings indicate that while this policy may enhance tax revenue and reduce economic disparity, its implementation faces challenges related to legal certainty, tax compliance, and its impact on consumer purchasing power and investment in the luxury goods sector. Additionally, the potential rise in tax disputes due to differing interpretations of luxury goods classification is a major concern. Therefore, clear regulations, a more transparent tax administration mechanism, and economic impact mitigation strategies are necessary to ensure the effectiveness and fairness of this policy implementation.This study aims to analyze the legal implications of the luxury goods Value Added Tax (VAT) increase policy in Indonesia, which will take effect in January 2025. This policy is based on Law Number 7 of 2021 on the Harmonization of Tax Regulations and its derivative regulations, with the objective of increasing state revenue and reducing the consumption of luxury goods, which is often associated with economic inequality. This research employs a normative method with a literature study approach, analyzing tax regulations, academic journals, and relevant literature. The findings indicate that while this policy may enhance tax revenue and reduce economic disparity, its implementation faces challenges related to legal certainty, tax compliance, and its impact on consumer purchasing power and investment in the luxury goods sector. Additionally, the potential rise in tax disputes due to differing interpretations of luxury goods classification is a major concern. Therefore, clear regulations, a more transparent tax administration mechanism, and economic impact mitigation strategies are necessary to ensure the effectiveness and fairness of this policy implementation.

The archiving of case documents that have obtained permanent legal force (inkracht) at the State Administrative Court (PTUN) of Banjarmasin is a crucial aspect of judicial administration, serving to maintain the accuracy of legal documentation while supporting transparency and accountability within the judicial system. This process includes the recording, storage, and disposal of documents in accordance with applicable regulations, as stipulated by the Supreme Court and national archival regulations. From the perspective of Public Administration Theory, archival management must be conducted systematically and based on regulations to enhance the efficiency and effectiveness of judicial services. Meanwhile, according to the Theory of Judicial Transparency and Accountability, information openness in archival management plays a significant role in building public trust in the judiciary. Although PTUN Banjarmasin has implemented an archiving system that complies with established standards, challenges in the digitalization of archives remain an obstacle, particularly in terms of technology optimization and human resource readiness. Therefore, strengthening digital-based archival systems and enhancing judicial administrative capacity are strategic measures to improve document management efficiency, reduce the risk of loss or damage to physical archives, and reinforce judicial transparency and accountability.

The increase in population without the support of adequate waste management facilities, such as the availability of Temporary Shelters (TPS), has caused the people of Blitar Regency to have the habit of throwing rubbish carelessly in rivers or the habit of burning rubbish. This can cause various negative impacts on the environment and health. This research highlights the importance of the "Bacem Berseri" Waste Bank program to create public awareness in managing waste in a healthier and more sustainable way. The aim of this research is to analyze the implementation of collaborative governance in waste management in Bacem Village, Sutojayan District, Blitar Regency. The research method used was descriptive qualitative, data collection was carried out through in-depth interviews with stakeholders, including Environmental Service officials, village heads, administrators of the "Bacem Berseri" Waste Bank, and local residents. Data analysis techniques include data collection, data condensation, data presentation, and drawing conclusions. The results of this research show that collaboration between parties, including government, society, NGOs and the private sector, can increase the effectiveness of waste management through collaborative governance mechanisms. Key findings include the importance of face-to-face dialogue, facilitative leadership, commitment to process, and shared understanding in increasing community participation and building trust. The Waste Bank system implemented has had a positive impact in reducing waste accumulation and providing financial benefits for residents. However, the challenge lies in efforts to increase public awareness in all RTs to participate actively.

Halal certification plays a crucial role in enhancing product competitiveness, particularly in Kota Guring Village. Many producers in this village do not fully understand the benefits of halal certification, which may reduce their products' competitiveness in both local and international markets. This study aims to analyze the importance of halal certification in increasing product competitiveness in the village. The method used includes surveys and interviews with local producers as well as secondary data analysis from various related sources. The results show that halal certification can increase consumer trust, expand markets, and improve product quality. Therefore, halal certification is an important strategy that local producers need to adopt to compete in broader markets.