This study aims to examine the regulatory framework concerning Government Employees with Work Agreements (PPPK), particularly in Functional Expert Positions in Indonesia and to identify how the policy implementation of PPPK in Functional Expert Positions is carried out at the Constitutional Court. The research employs an empirical method with a qualitative approach. The types of data used include both primary and secondary data: primary data was obtained through field interviews, while secondary data consists of documents, information, books, and facts sourced from official records and legislation. The findings of this study indicate that the implementation of policies related to Functional Expert Positions at the Constitutional Court still faces regulatory inconsistencies, especially in the selection mechanism, which does not fully adhere to the established rules. Additionally, competency development for PPPK employees is not supported by systematic planning, which risks creating skill gaps. This situation may lead to uncertainty in career progression and reflects that the management of PPPK still encounters several fundamental challenges in its implementation.
 

This research aims to understand the effectiveness of the current tax law regulations regarding e-commerce in Indonesia on state tax revenue. Additionally, it discusses the potential of e-commerce taxation, inhibiting factors, and efforts made by the Directorate General of Taxes to increase tax revenue in Indonesia. This study is an empirical legal research with a qualitative approach. Types and sources of data include primary and secondary data. Data collection techniques used were interviews with representatives from the Direktorat Jendral Pajak, followed by qualitative data analysis techniques. The research findings indicate that the current regulations do not yet cover the taxation of e-commerce itself. The imprecision of regulations leads to the existence of untapped tax potentials if e-commerce taxation is further regulated. Moreover, there are still many taxable entrepreneurs (PKP) who are not compliant in tax payments and reporting. The constantly changing regulations contribute to legal uncertainty in society. Inadequate supervision is also one of the inhibiting factors in realizing the potential increase in tax revenue from e-commerce transactions in Indonesia.