This study discusses the comparison of taxation systems between developed and developing countries, focusing on the strategic role of taxes in national development, tax administration challenges, and the relationship between public service quality and taxpayer compliance. Using a descriptive qualitative approach with a case study method, this research compares Sweden, a developed country known for its transparent and efficient tax system, with Indonesia, a developing country that still faces challenges in tax collection and administration. The findings reveal that the success of a tax system depends greatly on transparency, public service quality, and public trust. In developed countries, taxes serve not only as state revenue but also as tools for income redistribution and economic control. Meanwhile, in developing countries, the main obstacles include low compliance, legal uncertainty, weak enforcement, and underdeveloped administrative culture. Therefore, tax reform is essential to improve tax system effectiveness and public participation. This study recommends regulatory improvement, increased tax literacy, and service innovation to build a fair, transparent, and sustainable tax system.

In Tanjungpinang, street vendors' (PKL) resistance to government policy demonstrates the complex dynamics of informal economy management. The purpose of this research is to gain an understanding of the different types of PKL resistance, the methods they use, and how it impacts on local economic policy. Relevant scientific documents were analyzed using a literature study approach. The results show that street vendors not only carry out physical resistance, but also carry out symbolic and cultural actions. As a result, organized social movements emerge. The government's top-down policies often cause tensions, so discussions and cooperation are needed to create more inclusive and participatory policies. Economic empowerment, spatial flexibility, and the development of public-private partnerships are some of the suggested solutions. It is hoped that this research will make a significant contribution to building a policy model that is more responsive to the social realities of society, especially with regard to vulnerable groups.

The purpose of this paper is to provide a general explanation of how the role of the United Nations, which is an international organization, acts as a mediator in international disputes. Understand how the actual position of the United Nations in international organizations. As well as discussing ways to resolve disputes in the international sphere that are being faced by countries. Settlement of international disputes has various ways and depending on the country concerned, it wants to resolve the dispute peacefully or by force or through an international court. Of course, the UN strives for any disputes that occur between countries to be resolved peacefully, in accordance with the goals of the UN listed in the UN charter.

Digital bureaucratic transformation has become a crucial component of public administration reform in Indonesia through the utilization of technology to enhance public services. This study examines the implementation of the M-Paspor application as one of the strategic policy innovations in the immigration sector. The application was developed as a solution to problems found in the conventional service system. M-Paspor simplifies the passport application procedures, increases bureaucratic effectiveness and efficiency, and strengthens accountability in public service delivery. The presence of M-Paspor has brought significant changes to the structure and work system within the Directorate General of Immigration. However, its implementation still faces various challenges, including unequal digital access, limited infrastructure, low digital literacy among civil servants, and resistance to changes in bureaucratic work culture. This study uses a descriptive qualitative approach based on literature review, with sources selected using search strings tailored to the research objectives. The results of this study are expected to serve as a reference for further discussions regarding the benefits, challenges, and sustainability of M-Paspor in supporting the broader digitalization of public service programs in Indonesia.

This study aims to analyze the normative provisions regarding women's inheritance rights in three legal systems applicable in Indonesia, namely Islamic law, customary law, and civil law. These three systems have different legal bases, values, and mechanisms in regulating inheritance rights, especially regarding the position and rights of women as heirs. Islamic law determines women's inheritance shares based on the provisions of the Qur'an and Al-Hadith or As Sunnah with the principle of proportionality according to socio-economic responsibilities in the family. On the other hand, customary law is highly dependent on the local kinship system, whether patrilineal, matrilineal, or bilateral, which causes great variation in granting inheritance rights to women. Meanwhile, civil law originating from the Civil Code emphasizes equality between men and women in inheritance rights, without gender differentiation. This study uses a normative legal approach with a qualitative analysis method on primary and secondary legal materials. The results of the study show that although normatively civil law and several customary law systems provide space for equality, in social practice and cultural interpretation of women in obtaining inheritance rights, harmonization between legal systems is still needed, as well as increasing legal awareness in society for women. This study also emphasizes the importance of strengthening the role of the state and law enforcement officers in implementing inheritance rights for women.

The corruption case in the BTS 4G project by the Ministry of Communication and Information Technology (Kominfo), which involved the misuse of funds in the construction of BTS towers in Indonesia's 3T (underdeveloped, frontier, and outermost) regions, has become a major public concern in recent years. The Rp 9.8 trillion project is suspected to have been misappropriated by several officials involved. This study aims to examine the role of social media in increasing public participation in the monitoring and mitigation of the corruption case. The research method used is a descriptive qualitative approach combined with social media analysis. The findings show that social media plays a significant role in accelerating the dissemination of information related to the BTS 4G corruption case, raising public awareness, and exerting social pressure on law enforcement agencies to take action. Furthermore, social media also facilitates digital activism, which mobilizes public support and strengthens oversight of government policies. This study concludes that social media serves as an effective tool for social control, although it also faces challenges in terms of the spread of hoaxes and disinformation.
 

The performance of the Hajj pilgrimage is one of the pillars of Islam that must be fulfilled by Muslims who possess the ability (istita'ah). Due to the overwhelming number of applicants and the restrictions on the number of pilgrims allowed to depart each year imposed by the Saudi Arabian government, the Ministry of Religious Affairs of the Republic of Indonesia has limited the departure of prospective Hajj pilgrims through a quota system and the allocation of waiting numbers known as "nomor porsi" (quota numbers). One consequence of this situation is that some prospective Hajj pilgrims who have registered and received their quota numbers may pass away before their departure. To address this issue, the Director General of Hajj and Umrah Implementation has issued Decree Number 130 of 2020, which allows for the transfer of quota numbers to one of the heirs of a deceased prospective Hajj pilgrim who did not have the opportunity to perform the pilgrimage. The findings of the study indicate that the Hajj quota of a deceased prospective pilgrim is part of their rights that fall into the category of inheritance. When such a right falls into this category, it can become an inheritance that must be divided among heirs who meet the requirements.

This research discusses the increasing child violence in Bintan Regency every year. The purpose of this research is to analyze the implementation of collaborative governance in addressing violence against children. The research uses a descriptive qualitative method with data collection techniques through observation, interviews, and documentation. The theory used is the collaborative governance theory by Ansell & Gash, which consists of five indicators: face to face, trust building, commitment to process, shared understanding, and intermediate outcomes. The conclusion of this research shows that collaborative governance in addressing child violence in Bintan Regency has been implemented, with collaboration between the government, child protection agencies, and the community. The indicators of face to face, trust building, and shared understanding have been quite good through communication and coordination among the actors. However, the indicators of commitment to process and intermediate outcomes still face challenges such as changes in positions, sectoral egos, and time constraints. Although services for victims have started to improve, the rate of child violence remains high and many cases are resolved peacefully. An increase in commitment and coordination is needed to strengthen protection efforts and elevate the status of Child-Friendly Districts.

This research looks at the role of the Administration and Staffing Subdivision in Improving the Quality of Performance of the DPRD Secretariat of Tanjungpinang City. This proves the importance of the sub-section that has duties in the field of administration and staffing. By using descriptive research through a qualitative approach, this research analyzes the roles of the staff or employees of the Administration and Staffing Subdivision. The purpose of this research is to find and analyze the roles of employees based on indicators of active roles, participation roles, and passive roles. The results showed that the role of the Administration and Personnel Subdivision was very optimal in improving the quality of performance of the Tanjungpinang City DPRD Secretariat. This can be seen from the Subdivision's ability to manage administration and staffing effectively, thus supporting the achievement of organizational goals. In addition, good coordination between sections and the implementation of a structured work system are also important factors in improving work efficiency and productivity.

This study discusses the liability of directors for unlawful acts in the form of merging personal assets with corporate assets in the context of bankruptcy of limited liability companies. Although the principle of separation of assets protects the personal assets of directors, there are conditions in which this principle can be revealed through the principle of piercing the corporate veil. The merging of personal assets by directors, which causes losses or bankruptcy of the company, can be held accountable. The Limited Liability Company Law and the Civil Code emphasize that if proven to have committed unlawful acts or negligence in carrying out their duties, directors can be sued in civil court and their assets confiscated as part of the bankruptcy estate. This study applies a normative legal approach and a literature study method to analyze legal norms and the liability of directors for losses due to bankruptcy. The aim is to provide an understanding of the legal liability mechanism for directors who abuse their authority in managing corporate assets. By applying the principle of justice, directors can be held personally responsible for the protection of creditors and fair law enforcement.

The 2024 data breach incident at Indonesia's National Data Center (PDN) marked a major crisis in the governance of national cybersecurity. This study examines the causes, threats, proposed solutions, and the roles of both the government and the public in responding to such breaches. The research employs a literature review and media framing analysis, focusing on news coverage and government policy responses. Findings indicate that systemic vulnerabilities, inadequate infrastructure readiness, and human factors are the primary causes of the breach. The resulting threats include economic and social losses, a decline in public trust, and the risk of data misuse. Proposed solutions involve strengthening regulations, enhancing technical capacity, and increasing public awareness through education. The active participation of civil society and swift government response are critical to restoring trust and preventing similar incidents in the future.

This study examines the comparative supervision systems of notarial professions in Indonesia and the Netherlands using a normative and comparative legal approach. In Indonesia, notary supervision is centralized under the Ministry of Law and Human Rights through supervisory councils, yet remains weak in terms of independence and transparency. In contrast, the Netherlands adopts a decentralized and independent model through institutions such as the KNB, the Notarial Disciplinary Board, and the BFT, which ensure accountability and public oversight. The findings reveal that the Dutch system is more effective in enforcing professional ethics and preventing conflicts of interest through mandatory reporting and peer evaluations. The study suggests reforming Indonesia’s supervisory framework by strengthening institutional independence, enhancing the role of professional associations, and ensuring greater transparency. This research aims to contribute to the development of a more accountable and integrity-based notarial supervision system in civil law jurisdictions.
 
 

The study was intended to anlyze evaluations regarding the quality related to online registration of population administration at the Population and Civil Registration of Gresik Regency. The method used in the study is descriptive research with a qualitative approach. This descriptive research method was chosen to present data systematically, factually, and accurately regarding the facts in the field. This research model uses an approach to the implementation of service quality at the Population and Civil Registration Service of Gresik Regency. The results of this study are statutory regulations (Law Of The Republic Of Indonesia Number 25 Of 2009) where publics services is a primary obligation of all government officials to organize activities or a series of activities in order to fulfill service needs in accordance with statutory regulations for every citizen and resident for goods and services provided by public service providers. And from this study we can see together that the supporting factors of the analysis of the quality of online registration service of Gresik Regency.

Inheritance law in Indonesia has three directions, namely customary law, civil law and Islamic law. This journal article discusses one of the inheritance laws, namely customary inheritance law. The writing of this journal article aims to examine how the protection and process of obtaining inheritance rights for women in Balinese Hindu customary society, which adheres to the patrilineal system. The research method used is a normative legal research method with two approaches, namely a statutory approach and a conceptual approach. Data collection uses doctrinal which is by examining, analyzing and identifying knowledge contained in reading sources in the form of reference books, journals or previous research as research support. Based on the results of the study, it shows that under customary inheritance law, women are generally not entitled to inherit property, but only enjoy the inheritance of parents or husbands. However, they can obtain inheritance rights through grants, marital gifts (jiwa dana), or changing their status to male (sentana rajeg).

State sovereignty is a prerogative right that must be maintained as a priority, especially in Indonesia is archipelagic geography. This presents a significant challenge in maintaining sovereignty over the Natuna Islands and Lingga Islands in Riau Islands Province, Indonesia. This area has been the subject of international conflict, particularly concerning China's claim under the Nine-Dash Line, which the Chinese government justifies with historical arguments and past governmental decisions. However, this claim lacks a valid legal basis under international law, including the United Nations Convention on the Law of the Sea (UNCLOS) 1982, which defines international maritime boundaries. The conflict began to escalate in 2016 following the arrest of three Chinese fishermen involved in large-scale illegal fishing, an act supported by the Chinese government. In response, the Indonesian government took measures to assert its sovereignty by strengthening military security, engaging in diplomatic efforts with ASEAN member states, and conducting best practice studies to potentially bring the Natuna Sea sovereignty dispute before the International Court of Justice. Indonesia's sovereignty over the Natuna Sea is firmly supported by the Djuanda Declaration and the 1982 UNCLOS Agreement. This study aims to analyze the Natuna conflict using a Normative Law and Military approach as the primary strategies to resolve disputes over the Natuna Sea.

Natuna waters are the most vulnerable area to illegal fishing because there is abundant potential for fishery resources. It was recorded that from May to December 2016, there were 280 foreign vessels in Natuna waters, which resulted in economic losses of 2.98 trillion Rupiah. This study aims to examine and assess the policies and actions that the Indonesian government has implemented in overcoming illegal fishing activities in the area. The results of this study are that the Natuna Waters Area is part of the Indonesian Archipelago Sea Lane (ALKI) and functions as a global waterway. The Natuna Waters Area borders with neighboring countries and is connected to open waters, making it vulnerable to illegal fishing activities. The Indonesian government's strategy in dealing with cases of unlawful fishing in Natuna waters effectively increases the protection of state sovereignty and marine resources through policies such as sinking ships and maritime diplomacy. However, this implementation policy overcomes obstacles in the form of intimidation from other countries, such as China, and weaknesses in supervision and coordination between domestic institutions, which can affect microorganisms in fisheries management and maritime security in the area.

This abstract discusses the importance of preventing corruption through effective implementation of the law, especially in relation to stakeholders. Corruption is a serious threat to public trust and the stability of government and private institutions. Strict and fair application of the law is very necessary to create a transparent and accountable environment. By implementing clear rules and heavy sanctions, acts of corruption can be minimized. Active participation of stakeholders, including government, civil society and the private sector, is also very necessary in monitoring and supporting efforts to prevent corruption. This will create good governance and strengthen public trust in institutions.

This study discusses the effectiveness of implementing administrative sanctions to overcome fraud practices by health facilities against National Health Insurance (JKN) participants in Indonesia. Fraud practices involving claim manipulation, bill inflation, and falsification of diagnoses result in losses for JKN participants and reduce the quality of health services. This study identifies challenges in supervision, regulatory weaknesses, and obstacles in law enforcement that affect the effectiveness of the administrative sanctions imposed. Based on the analysis, this study recommends regulatory reforms that include the implementation of stricter sanctions, strengthening supervision with information technology, and increasing outreach programs to raise awareness of the impacts of fraud. It is expected that with this reform, the JKN system can run more effectively and reduce fraud practices that are detrimental to all parties.

This study analyzes the ambiguity regarding the obligation to mediate in resolving patent disputes according to the Patent Law, and its implications for the efficiency of the dispute resolution process. Although Article 153 and Article 154 of the Patent Law open up opportunities for dispute resolution through alternative mechanisms, the ambiguity regarding the obligation to mediate creates legal uncertainty that can hinder efficiency and increase dispute costs. Based on the Economic Analysis of Law approach, this study shows that the obligation to mediate can reduce social costs, accelerate the dispute resolution process, and increase overall economic efficiency. Mediation as an obligation can reduce the burden on the judicial system, minimize transaction costs, and create better legal and business stability. Therefore, this study encourages the implementation of the obligation to mediate in patent disputes to create a more efficient, fair, and profitable dispute resolution system for all parties involved.
 
 

This research is about the implementation of Minister of Law and Human Rights Regulation No. 9 of 2017 in an effort to protect the position of notaries regarding TKM reporting. Reporting Suspicious Financial Transactions (TKM) is a new task that must be carried out by Notaries in accordance with the issuance of Permenkumham No. 9 of 2017 and the inclusion of Notaries as reporting parties in PP No. 43 of 2015. This Permenkumham was issued to support government programs in terms of preventing money laundering crimes. . This type of research is normative juridical with a statutory approach as well as an analytical approach. This research explains, However, this regulation does not explain further about what protections Notaries receive after reporting suspicious financial transactions themselves, as well as the obstacles experienced by Notaries in implementing Permenkumham No. 9 of 2017 in terms of reporting TKM.

mining activities are an important sector in the extractive industry which has the potential to make a significant economic contribution. However, in Gondang sub-district, Mojokerto Regency, East Java, C excavation mining activities also face challenges in terms of legal accountability. This research aims to analyze legal aspects related to the accountability of C excavation mining business actors in the area. The research methods used are literature studies and interviews with related parties, such as local government, business actors and the community. The research results show that there are a number of legal problems related to licensing, implementation of activities, and environmental impacts. Business actors often ignore legal obligations related to business permits, environmental protection and corporate social responsibility. The monitoring and law enforcement system at the local level also still experiences obstacles which result in a lack of effective sanctions for violations. Recommendations from this research include increasing coordination between relevant parties, implementing stricter environmental audits, and stricter law enforcement to ensure compliance with applicable regulations. With these steps, it is hoped that excavation C mining activities in Gondang District can take place sustainably and provide optimal benefits without harming the environment and society.

Abstract. Pancasila has an important role in various aspects of life, including in efforts to prevent and eradicate corruption. This research aims to examine the role of Pancasila's contribution in the context of constitutional law, especially in terms of integrity and public ethics. Using qualitative research methods and descriptive analysis, this study investigates how Pancasila values such as social justice, fair and civilized humanity, and unity can be integrated into the legal system and state administration to prevent and eradicate corruption. The results of this study show that the use of Pancasila principles in laws and public policies has significant potential to improve transparency and accountability. The study also identifies challenges and barriers to the implementation of Pancasila values and provides recommendations to improve the effectiveness of corruption prevention and eradication in Indonesia. The findings support the argument that Pancasila serves not only as an ideological basis, but also as a practical foundation in building a legal system with integrity.

In various business relationships, activities in banking, land, social activities, etc., the need for written evidence in the form of authentic deeds is increasing in line with the growing demand for legal certainty in various economic and social relationships, both at the national, regional and regional levels. and globally. Through an authentic deed that clearly determines rights and obligations, guarantees legal certainty, and at the same time it is hoped that disputes can be avoided. Even though these disputes cannot be avoided, in the process of resolving disputes, authentic deeds which are the strongest and most complete written evidence make a real contribution to resolving cases cheaply and quickly. The objectives to be achieved in the research are:To find out the qualifications of unlawful acts for the actions of a Notary who has handed over a land certificate for the object of sale and purchase without the agreement of the parties. And to find out that the Notary who submitted the Deed of Sale and Purchase without an agreement violated the notary's oath of office.Notaries have an obligation to act in a trustworthy, honest, thorough, independent, impartial manner and safeguard the interests of parties involved in carrying out legal actions. In accordance with the provisions of Article 85 UUJN, the sanctions that can be imposed on a Notary are verbal warning, written warning, temporary dismissal, honorable dismissal, or dishonorable dismissal. Committing other acts which are generally referred to as violations of the Notary's Code of Ethics

The research carried out aims to understand the implementation of Indonesia's Global Governance Policy after the pandemic based on Global Governance. After the Covid-19 pandemic, Indonesia faces a big challenge in the context of global governance. The policies taken aim to restore the economy, improve public health, and strengthen international cooperation. Data is collected through library surveys without the need for field surveys, but with data from books and periodical publications. Based on research findings, the analysis explores the steps taken by the Indonesian government, including the implementation of national economic recovery programs, capacity building of the health system, and participation in global initiatives. The results of the analysis show that although there is progress, challenges in coordination and resources still exist, which affect the imlementation of the policy. Sustainable efforts and international cooperation are the key to overcoming the long-term impact of the pandemic.

This study explores the political impacts of citizenship policy changes on Indonesia’s diplomatic relationships, particularly in the context of globalization and the movement of its diaspora. Indonesia currently maintains a single citizenship policy, preventing its citizens from holding dual nationality. This restriction often complicates the legal and emotional connections of Indonesians living abroad with their home country, while also limiting their economic contributions through remittances and investments. Conversely, many nations have adopted dual citizenship policies to maintain stronger connections with their diaspora and enhance their diplomatic influence. Using a qualitative approach with case studies focusing on countries with large Indonesian diasporas, such as Malaysia, Saudi Arabia, and the United States, this research highlights the potential benefits of dual citizenship. The findings indicate that allowing dual citizenship could strengthen Indonesia’s diplomatic ties and increase economic contributions from overseas Indonesians. However, there are challenges to implementation, including concerns over divided loyalty and complexities in legal enforcement. This paper suggests that Indonesia consider a carefully controlled introduction of dual citizenship, taking into account legal protections, economic benefits, and the role of the diaspora in promoting Indonesia’s interests abroad.

This study aims to find out and analyze  the regulation of environmental health management in Oeba Fish Market, Fatubesi Village, Kota Lama District, Kupang City, reviewed from Government Regulation Number 66 of 2014 concerning Environmental Health. This study is an empirical legal research that uses primary data and secondary data collected using observation techniques, interviews and document studies that are analyzed in a qualitative descriptive jurificial manner where the data obtained is selected and arranged systematically, interpreted and presented in the form of descriptions. The results of the study show (1) The Regulation of Environmental Health Management by the Oeba Fishery Port at Oeba Fish Market, Fatubesi Village, Kota Lama District, Kupang City based on government regulation number 66 of 2014 concerning environmental health as found in the field has been running but is not optimal. (2) Inhibitory Factors in the Regulation of Environmental Health Management in Oeba Fish Market, Fatubesi Village, Kota Lama District, Kupang City, namely law enforcement factors, facilities and infrastructure factors, human resource factors and community knowledge factors that are still very low regarding Government Regulation Number 66 of 2014 concerning Environmental Health.

This study aims to analyze the similarities and differences in the position and authority of the Judicial Commission in Indonesia, Argentina, Mexico and Brazil and analyze the challenges faced by the Indonesian Judicial Commission to optimize its duties and authorities. This study is a normative legal study with a comparative approach. The types of materials used are primary legal materials and secondary legal materials. The legal material collection technique used is document study or literature study. The data analysis technique uses the siligism method with a deductive thinking pattern. The results of the study are that the Judicial Commissions of Indonesia, Argentina, Mexico and Brazil have similarities related to the basic regulations regarding the Judicial Commission institution which are both regulated in the constitution and the composition of membership consisting of partisans. The differences between institutions similar to the Judicial Commission are related to authority, number of members and term of office. The challenges faced by the Judicial Commission are the limited authority held by the institution, and the overlapping authority between the Judicial Commission and the Supreme Court related to supervision.

Dian Ekawati. Analysis of Accountability for Promotion of Civil Servant Ranks (Case Study of Application of SAPK BKN in BKD, South Sumatra Province). Accountability of Service Promotion for Civil Servants (Case Study of Application of SAPK BKN in BKD of South Sumatra Province) has basically been going well, but because there were some disturbances related to network problems and application system problems, so there were some things that were delayed in the management process. . It has not been added to the terms and files that are not appropriate so that many promotion files have not been approved and must be repaired. The supporting factor is the existence of technological advances that become service innovations, in the form of online applications, namely online SAPK in the management of promotions, it will provide convenience in the management of promotions. The inhibiting factor is that the existence of signal interference in several districts is a weak side of the online system that must be improved, as well as the requirements for completeness of files that have not been met by employees hampering the approval process for promotions.

The placement of Civil Servants (ASN) in the Mentawai Islands Regency, West Sumatra Province, faces significant challenges, such as difficult transportation access, limited communication networks, and budget constraints for improving ASN competency. This study aims to analyze these challenges and their impact on public services in remote areas. The research method used is a literature review, gathering data from various related sources. The findings show that ASN in the Mentawai Islands often face long and costly journeys to attend training due to limited sea transportation. Inadequate communication networks hinder the ASN's duties and efforts to improve education quality. Budget limitations for training and competency development also pose challenges, negatively affecting discipline and the quality of public services. The remoteness of the area and its vulnerability to disasters are additional concerns for ASN, and the lack of infrastructure hampers their activities. Therefore, better management strategies for ASN in remote areas are needed to enhance the effectiveness of public services and support the development of policies that are more responsive to the needs of the local community.

Bintan Regency is a Regency with the largest decrease in the open unemployment rate for the 2022-2023 period in the Riau Islands. This study aims to determine the strategy of the Bintan Regency Regional Government in reducing unemployment in Bintan Regency. The research method used is qualitative descriptive research with interview and documentation data collection techniques. The results of this study indicate that the Bintan Regency Manpower Office has mostly implemented its strategy well from the organizational strategy already having good strategies and policies. The program strategy has a positive impact on the workforce in improving skills and prioritizing the placement of local workers. The resource support strategy is adequate both in terms of human resources, finance, technology and infrastructure. Institutional strategy, responsible for performance targets and exercising its authority in reducing unemployment.

Taking the tax bearer hostage is one of the actions in the context of tax collection with the aim of getting the tax bearer to pay off the tax debt and tax collection costs. Hostage actions against tax bearers are carried out very selectively, carefully, and are a last resort. The aim of this research is to analyze the concept of a hostage location for tax payers. The research method used is normative legal research with a statutory approach. The data used is secondary data obtained from legal materials in the form of statutory regulations and reference books. From the research conducted, it is known that the Ministry of Finance has the responsibility to establish a hostage location for taxpayers. Before the hostage location was set up by the Ministry of Finance, taxpayers who were held hostage were kept in state detention centers and separated from other detainees.

Indonesia possesses vast forest areas with great potential. On the other hand, before the establishment of the Indonesian state, indigenous communities already exercised control over forests in the Indonesian territory based on customary rights. Therefore, the existence and customary rights of indigenous communities over forests are recognized in the Constitution. However, in reality, there are still many indigenous communities that their rights to the forests they have managed for generations have not been fully acknowledged, one of them is Cireundeu indigenous community. The lack of recognition causes these communities to face issues related to their customary rights over the forests.In fact, the 1945 Constitution of the Republic of Indonesia actually guarantees the rights of indigenous peoples regarding their forest. One way to realize that rights is by declarating customary forests for the indigenous communities of Cireundeu. This research examines the importance of the declaration of customary forests for the Cireundeu Indigenous Community in light of the rights of indigenous communities guaranteed by the Constitution. This research is a normative legal study. The approaches used are the statutory approach and the conceptual approach. The results of this research indicate that the declaration of customary forests for the indigenous communities of Cireundeu is crucial to ensure their constitutional rights to be recognized and respected, along with their traditional rights, to achieve well-being, particularly in terms of food security, to protect their cultural identity, and to safeguard a healthy and sustainable environment.

This study aims to analyze the response of work units (satker) to the follow-up of Audit Reports (LHP) at the Ministry of Agriculture. Audit Reports issued by oversight institutions, such as the Inspectorate General, act as a stimulus to identify issues and provide recommendations that need to be addressed by the work units. The response is influenced by the readiness, commitment, and capabilities of leaders and staff responsible for the follow-up process. The study found that leadership commitment is crucial in determining the effectiveness of the follow-up; leaders who do not emphasize the importance of Audit Report Follow-Up (TLHP) tend to weaken the organizational drive to act. As a solution, work units that optimally follow up on audit findings establish organized TLHP teams, formulate clear action plans, and conduct regular monitoring and evaluation. This ensures that all recommendations are followed up on time and in accordance with procedures.

The Horn of Africa waters are the busiest trade routes and are often passed by thousands of merchant ships worldwide. Merchant ships must overcome the threat of Piracy in the Horn of Africa waters, and the danger comes from Somalia, the center of pirate operations. This article discusses how international law, more precisely the United Nations Convention on the Law of the Sea (UNCLOS), reduces acts of ship piracy in the Horn of Africa waters, either in the form of court sentences or by sending patrol teams and forming military operations under the auspices of the U.N. or operating under UNCLOS law to combat Piracy. Piracy or ship hijacking is a universal problem that the international community must consider because the impacts it causes, of course, have a global impact and disrupt the stability of the world economy of international trade, that is why  must be eliminated from their roots, namely the failed Somali government. The novelty in this study is the need for more literature discussing the role of international law in reducing acts of ship piracy in the Horn of Africa waters.

Mental health is a condition in which a person has well-being as seen from himself who is able to realize his own potential, has the ability to cope with life's pressures and is normal in every situation in life, is able to work productively and productively, and is able to contribute to his community. According to the World Federation for Mental Health (World Federation for Mental Health) explains the notion of mental health as a condition that allows for good physical, intellectual and emotional development, as long as it is in accordance with the circumstances of other people. Good mental health has an inner condition that is in a peaceful, calm and positive state, so that it makes a person enjoy everyday life and respect other people around him. But on the other hand, when you have a mental health disorder, it will have an impact such as: emotions are always high and irritable and experience unexplained pain.

In Indonesia Occupational Safety and Health (K3) is often ignored, this can be seen from the many cases in companies that experience work accidents and other Occupational Safety and Health (K3) problems because companies pay little attention to K3 aspects and neglect to apply the principles of Occupational Safety and Health (K3) according to the standard. To find out whether the CV. Green Nature has/has not applied the principles of occupational safety and health (K3) to industrial waste management workers. This type of research is descriptive qualitative with data collection techniques in the form of observation, interviews, and literature study. Shows that CV.Hijau Alam has not optimally applied the principles of occupational safety and health (K3). implementation is constrained due to low awareness of the importance of OSH.

The neutrality of the State Civil Apparatus (ASN) is an important foundation in carrying out government duties in Indonesia, especially during the Regional Head Election (Pilkada) process. ASN is expected to carry out their roles neutrally, impartially and adhere to the principles of justice, in accordance with the provisions in Law Number 5 of 2014 concerning ASN. This research aims to evaluate the role of the State Civil Apparatus Commission (KASN) and the Election Supervisory Agency (Bawaslu) in maintaining ASN neutrality in the 2024 Regional Head Election in Padang City. Using a qualitative approach, this research analyzes data taken from various legal documents, official reports, and information related to violations of ASN neutrality in previous elections. The results revealed that violations of ASN neutrality are still quite high and have the potential to increase in the 2024 Pilkada. KASN and Bawaslu have made a number of efforts, such as conducting socialization and conducting strict supervision, to prevent these violations. This study concludes that ASN neutrality plays an important role in realizing the principles of good governance and in ensuring the implementation of fair and democratic elections, free from conflicts of interest