The rapid development of digital technology has encouraged the emergence of crypto assets as a new investment instrument in Indonesia. Along with the increasing popularity of digital assets, the government responded by imposing tax policies in the form of Value Added Tax (VAT) and Income Tax (PPh) on every crypto transaction. This study aims to analyze the suitability of the tax imposition with the basic principles of tax law, as well as to examine its impact on the growth of the digital asset industry in Indonesia. The method used in this research is a literature study with a descriptive qualitative approach sourced from regulations, scientific journals, official reports, and international comparative studies. The results of the study show that the imposition of VAT on crypto transactions is not fully in line with the principles of fairness, legal certainty, and efficiency in taxation. In addition, the disproportionately high tax burden has a negative impact on investor interest, encourages offshore transactions, and slows down innovation in the domestic blockchain industry. Therefore, policy reformulation is needed, such as the application of capital gains tax and the provision of fiscal incentives, so that tax regulations can support the sustainable growth of the national digital economy.

State-Owned Enterprises (BUMN) are companies owned by the state, where their capital comes from state assets that are separated for the purpose of generating state revenues. Unlike private companies, BUMN are not solely focused on profit-seeking but also have an essential role in fulfilling government duties, such as implementing policies for distributing subsidized goods to the public. This dual role means that BUMN are not only subject to the provisions of corporate law, as regulated in Law No. 40/2007 on Limited Liability Companies, but also bound by general administrative law. As a result, the concept of BUMN has evolved beyond merely a profit-driven state enterprise. It has become a public law entity responsible for formulating and implementing policies in the area of public services, which benefit the society at large.This legal research uses a combination of a statutory approach, conceptual approach, and case approach to explore the legal status of BUMN. The findings indicate that BUMN, in carrying out their activities, serve as public law entities, with nearly all of their business operations involving aspects of public services. Thus, BUMN should be understood as state administrative agencies or officials. Additionally, any financial losses incurred by BUMN are regarded as state financial losses under the relevant laws and regulations, emphasizing the interconnection between the state and BUMN in their implementation of public duties and services.

Currently, public trust in the Indonesian National Army (TNI) is decreasing, especially due to issues of accountability, integrity, and meritocracy. In this uncertain situation, the socialization of the TNI Law is a strategic step to improve the image of the TNI in the eyes of the public. Changes to the TNI Law are expected to bring great benefits, especially in increasing transparency, accountability, and the implementation of a meritocratic system in the TNI structure. However, the public wants to ensure that these changes are truly far from the practice of injustice and personal interests within the TNI. This study aims to see how effective the socialization of the TNI Law is in overcoming the crisis of public trust. In addition, this study also produces various views on the implementation of the TNI Law and assesses how the socialization of the Law can affect public perceptions of professionalism and trust in the TNI. The results of a simple linear regression test show that the socialization of the TNI Law has a significant effect on the level of public trust, with a sig value (0.001). The R Square value of 0.301 indicates that the socialization of the TNI Bill is able to explain 30.1% of the variability in public trust, while the rest is influenced by other factors outside the model. Thus, socialization that is carried out openly, participatively, and accountably is an important step in bridging the current crisis of trust. The findings of this study provide critical insights and are expected to be implemented effectively to improve public trust in the TNI institution in the future.
 
 

The advancement of artificial intelligence (AI) has led to the emergence of new crimes, including the misuse of deepfake technology to produce and distribute pornographic content without the victim's consent. This form of digital sexual harassment has serious impacts on victims' dignity, mental health, and social life. This study aims to examine the efforts of Police in addressing sexual harassment crimes using deepfake porn and to identify the obstacles faced. Using normative and empirical legal approaches, data were collected through literature review and interviews. The findings reveal that the police efforts involve both penal (law enforcement) and non-penal (preventive) approaches, including public education, cross-institutional collaboration, and cyber patrols. However, the handling of such crimes is still hindered by regulatory gaps, limited technology, and low public awareness. Strengthening legal frameworks and police capacity is essential to effectively combat digital-based sexual crimes.

This study aims to analyze the importance of professional laws and codes of ethics for members of the National Police of the Republic of Indonesia (Polri). The National Police professional code of ethics is a code of conduct that must be followed by every member of the National Police in carrying out their duties and responsibilities. This study examines the legal aspects that govern the code of ethics, as well as evaluating the challenges and its implementation in police practice. Data was collected through literature studies, analysis of laws and regulations, and in-depth interviews with members of the National Police. The results of the study show that effective enforcement of the code of ethics can strengthen integrity, professionalism, and public trust in the National Police. However, several challenges are still faced in the implementation of the code of ethics, such as the lack of socialization and strict supervision. This research provides recommendations to increase awareness and compliance of members of the National Police with the code of ethics, as well as strengthen its enforcement mechanism to strengthen.

This study describes the efforts made on the maritime boundary issues that occurred between Peru and Chile. Each began in 1947, where the State claimed jurisdiction and exclusive rights to waters 200 miles from each other's coast. The official dispute that occurred between the two began in 2007 when Peru certified the description of the sea that overlapped between the two parties. This type of research is qualitative. The research method used is descriptive analysis technique. Most of the data was collected through library studies and website searches. The data obtained were then analyzed using a theoretical approach related to International Relations, namely international organizations. The results of the study show that from both countries there were no results that described peace over the dispute that occurred because both countries had different interpretations of the borders they had. The last effort was taken firmly by Peru where the dispute would be submitted to the International Court of Justice in order to obtain peace and a decision on the sea areas of Peru and Chile in accordance with International Law through the International Court of Justice (ICJ).

In the community of Langkuru Village, Pureman District, Alor Regency, there are often illegitimate children who cause problems because they become a topic of discussion in the community. The process of resolving illegitimate children can be carried out with national law or through customary law as is done by the community of Langkuru Village, East Nusa Tenggara (NTT). The settlement of illegitimate children according to customary law in Langkuru Village, Pureman District, Alor Regency, East Nusa Tenggara, is usually resolved in the Customary Warehouse (langwah) because the Customary Warehouse (langwah) is a place of peace for customary problems and never has to get a court decision because basically the residents of Langkuru Village can resolve it by mutual agreement, either a joint agreement with the family or a joint agreement according to custom. The position of illegitimate children in the distribution of inheritance in Langkuru Village remains the same as the distribution of inheritance against legitimate because it adheres to the matrilineal customary system. This type of research uses an empirical legal research type with a sociological legal approach and primary data sources and secondary data are then analyzed descriptively qualitatively.

This study examines bilateral cooperation between Indonesia and Japan which is realized through The Japan Foundation program, with an emphasis on cultural diplomacy as a soft power approach. Using descriptive methods and qualitative analysis of secondary data, this study reviews the contribution of The Japan Foundation in strengthening the relationship between the two countries in the cultural, educational, and economic sectors. The findings suggest that activities such as Japanese language learning, cultural festivals, and art exchanges play an important role in building cross-cultural understanding. Activities such as Ennichisai in Jakarta, cultural collaboration between Yogyakarta and Kyoto, and community empowerment initiatives in Bandung are proof of the success of this approach. Despite the disparity in cultural influence, Japanese cultural diplomacy has proven to be able to create a harmonious and mutually beneficial relationship for both parties.

The presence of the State Administrative Courts Judiciary as an administrative law enforcement institution for justice seekers, often encounter obstacles to the implementation/execution of judgments. The decision in question is in the context of the fictitious lawsuit is negative where the nature of the decision is already in Kracht. Against the verdict that already in kracht, State Administrative Courts officials as the losing party often do not want to comply with the content decision from the judges of the State Administrative Court. This can be caused by several factors such as The implementation of the execution arrangement is not clear, then the presence of administrative efforts that are felt is still not effective in creating a deterrent effect, as well as a lack of awareness from State Administrative Courts officials who losing and not wanting to comply with the order of the State Administrative Courts decision is the main obstacle. Problem is the lack of awareness of the obedient attitude can be due to the nature of the State Administrative Courts decision, which is basically upholding self-respect from the losing party. The act of not complying with the content State Administrative Courts decision can be included in the elements of the Contempt of Court act that is regulated in Law Number 14 of 1985 jo Law Number 5 of 2004 concerning Supreme Court. This can certainly have implications for the possibility of criminalization of officials State Administrative Courts for the consequences of the non-compliance.

Fintech or financial technology is an alternative path in the financial sector based on information technology. Fintech as an innovation from electronic financing institutions provides many benefits, but on the other hand there are also weaknesses that are still a problem in society, namely data leakage in the fintech system which is implemented electronically. One of the companies that experienced a data leak is PT Fintech Cermati. In Indonesian regulations, preventive and repressive efforts against data leaks have been regulated in OJK Regulation (POJK) Number 77 of 2016 concerning Information Technology-Based Money Lending Services and Law No. 27 of 2022 concerning Personal Data Protection which regulates the Company's obligations in maintaining the confidentiality of its consumer data. This study aims to determine the extent of compliance and responsibility of PT Fintech Cermati for the protection of its consumers' personal data. The research method used in this study is descriptive analytical, namely against data that has been collected as completely as possible through secondary data from relevant literature sources to be discussed and explained systematically with primary data in the form of literature studies with an analytical concept approach method. The results of this study indicate that the company's obligation to comply with the provisions of Article 16 of the PDP Law in conjunction with Article 26 and Article 28 of POJK 77/2016 concerning maintaining the confidentiality of personal and company data can be held accountable in civil and criminal matters.