This study aims to find out what the independence and integrity of the Honorary Board of Election Organisers (DKPP) are after the enactment of Constitutional Court Decision No. 32/PUU-XIX/2021. After the enactment of the Constitutional Court Decision No. 32/PUU-XIX/2021, DKPP experienced problems related to its independence, including limited authority, lack of independent supervisory functions, and rampant political intervention. All of these problems affect DKPP's role in carrying out its duties as a supervisor of election administrators. It is crucial to keep in mind that even with the changes in the DKPP's jurisdiction following the Constitutional Court's ruling, the organization's responsibility as a defender of morality and integrity in election administration is still crucial to maintaining a free, transparent, and democratic electoral process. This research uses normative juridical research methods, with a library research approach. To obtain secondary data related to this title so that valid and accountable data can be obtained, the approach used in this research is the statute approach. The findings of this research support the decision of the Constitutional Court No. 32/PUU-XIX/2023 which cancelled Article 458 paragraph (13) of Law No. 7/2017. This makes the decision of the Election Organiser Honour Council legally binding as a concrete, unique, and final decision made by a state administrative official, which can be challenged in the state administrative court. This decision has legal consequences because it confirms the final and binding nature of the Election Organiser Honour Council, which distinguishes it from judicial decisions; and opens up the possibility of testing the decision of the DKPP through the State Administrative Dispute procedure at the State Administrative Court.

Pajak hotel dan restoran merupakan salah satu wajib pajak yang dibebankan untuk membayar pajak. Dasar hukum yang mengatur pembayaran pajak hotel dan restoran diakomodir dalam Qanun Kota Langsa No. 9 Tahun 2010 tentang Pajak Hotel dan Restoran. Dalam muatan pengaturannya, disimpulkan bahwa mekanisme pembayaran pajak hotel dan restoran oleh wajib pajak yaitu menggunakan mekanisme self asessment atau pembayaran sendiri, yang artinya bahwa setiap wajib pajak diwajibkan membayar sendiri secara langsung pajak yang dibebankan ke kas daerah. Dengan penerapan self asessment maka tentunya wajib pajak dituntut pula untuk menghitung sendiri perhitungan pajaknya yang akan dibayarkan. Metode yang digunakan dalam penulisan ini adalah metode penelitian hukum normatif. Hasil penelitian menunjukkan tingkat kepatuhan wajib pajak hotel setelah jatuh tempo pembayaran pajak masih minim. Sungguhpun pihak Dinasi Pendapatan Kekayaan dan Aset Kota Langsa telah menghitung perhitungan awal potensi penghasilan daerah   yang bersumber dari pajak hotel dan restoran cukup besar. Faktor penyebab beberapa wajib pajak hotel tidak tepat waktu melakukan pembayaran dengan mekanisme self asessment adalah kurangnya omzet penghasilan yang diraih oleh pihak hotel. Sehingga pada saat dilakukan pendataan pajak hingga pembayaran pajak pada saat jatuh tempo tidak dilaksanakan.