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