Industrial relations cases can give rise to conflicts between workers and employers which can be detrimental to the industry and society as a whole. In an effort to resolve industrial relations cases, the Surabaya City Manpower Office has an important role in facilitating mediation between the two parties. This research is a type of empirical juridical legal research using primary legal sources, namely obtained using direct interview techniques with the City Manpower Office, and referring to Law no. 2 of 2004 and Law no. 13 of 2003 as well as secondary legal sources obtained using library study techniques (library research) by collecting sources in the form of journal articles, books and related policy documents. The research results show that the Surabaya City Manpower Office has an important role in resolving industrial relations cases through mediation, such as gathering information, facilitating meetings between the two parties, providing suggestions and recommendations, and providing education to workers and entrepreneurs regarding their rights and obligations. However, the effectiveness of the Manpower Office's role still needs to be improved through increasing the competence of Manpower Office officers in conducting mediation, as well as strengthening coordination between the Manpower Office and various related parties in resolving industrial relations cases. This research provides an overview of the role of the Surabaya City Manpower Office in resolving industrial relations cases through mediation and can be a basis for developing further research in the future.

The growth of fashion UMKM in Indonesia through digital marketplace platforms has made a major contribution to the national economy, especially in job creation and developing creative product exports. However, this development also presents new challenges in the field of taxation, especially after the enactment of Law No. 7 of 2021 concerning the Harmonization of Tax Regulations (UU HPP). This study aims to analyze the principle of tax fairness for fashion UMKM operating through marketplaces, reviewed from a normative legal approach. The appointment of the market as a VAT collector and the continued implementation of Final Income Tax raises the potential for a double burden and inconsistency with the principles of vertical and horizontal justice in taxation. The results of the study show that the regulations in the Law on HPP do not fully reflect justice, legal certainty, and legal benefits, and risk pushing UMKM towards informality. Therefore, it is necessary to adjust technical policies that are more proportional to the capacity of UMKM actors, in order to realize an inclusive and equitable taxation system.

Along with the rapid advancement of digital technology, the practice of zakat payment has also evolved, such as by making non-cash zakat payments online. Online zakat payment offers the potential to reach zakat givers and recipients more broadly, as well as to increase efficiency in the collection and distribution of zakat funds through a digital system. However, this online zakat payment system still raises debates among the public regarding the validity of its implementation and the law, which is considered unclear because the method was not found in the time of the Prophet Muhammad SAW. Therefore, this research was conducted to examine the concept, Islamic legal review, advantages and disadvantages, as well as challenges and solutions in the application of the online non-cash zakat payment system from the perspective of Islamic law. This research uses normative legal methods in qualitative form and by conducting a literature study of literature or library materials. The findings of this research show that online non-cash zakat payments are sharia-acceptable as long as they fulfill the pillars and conditions of zakat and are carried out by official amil zakat institutions or platforms affiliated with amil zakat institutions.

This study aims to evaluate the impact of zakat on improving people's welfare in Indonesia. Zakat, as one of the financial instruments in Islam, plays an important role in reducing poverty and improving social welfare through equitable distribution of wealth. The findings of the study indicate that the distribution of zakat has a significant impact on improving the quality of life of beneficiaries, especially in terms of fulfilling basic needs such as education, health, and economic stability. In addition, zakat has also been proven to reduce poverty rates and reduce income disparities in society. The success of zakat is greatly influenced by professionalism in its management, accuracy in distributing to those in need, and transparency of zakat management institutions. These results emphasize the importance of strengthening the zakat management system and cooperation between institutions so that zakat can function optimally as a tool for economic empowerment and equalizing welfare in Indonesia.

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.