This study analyzes the legal implications of applying the substance over form principle in VAT imposition on land transfer transactions vis-a-vis authentic deeds, aiming to assess the legal liability and legal certainty. The urgency of this research is that the rise of formal transactions that obscure the economic substance of land transfer has challenged the effectiveness of VAT enforcement in Indonesia. The approach used in this research is a normative legal approach, which analyzes related regulations and literature documents. The research results concluded that legal responsibility for authentic deeds that do not fulfill the substance over form principle in the imposition of VAT depends on the condition of who violates the lawful cause clause in making the deed, so that legal responsibility can be borne by the PPAT and/or the parties. The principle of substance over form is only regulated in income tax regulations. In civil law, this principle is not regulated and explained, but with this principle, it can be proven that an authentic deed was made without a lawful cause as per Article 1320 of the Civil Code. Substance over form can give rise to new legal consequences for PPAT or parties in the transaction, even though it is not explicitly regulated in VAT regulations. This study is one of the few legal studies that highlights the gap between the practice of imposing VAT and the authenticity of PPAT deeds in the context of the substance over form principle.

This research aims to analyse the legal force of authentic deeds made through electronic media (cyber notary) in the Indonesian legal system and examine the limits of notary authority in digital notarial practices. The urgency of this research lies in the need for legal reform to ensure the legality and effectiveness of cyber notary implementation without ignoring the principle of authenticity of the deed. The method used is normative juridical with a statutory approach and legal doctrine to assess the conformity between positive legal norms and community practice. The results show that the practice of cyber notary can be legally recognised as long as all formal and material elements are fulfilled in accordance with the provisions of Article 1868 of the Civil Code. However, the absence of a special regulation that explicitly regulates the procedure for making deeds electronically creates a legal vacuum and potential disharmony between the Notary Office Law and electronic transaction regulations. This research recommends a regulatory update with the addition of special provisions in the Notary Office Law regarding the concept, scope, and implementation mechanism of cyber notary. The contribution of this research lies in offering a normative solution to the legitimisation of electronic authentic deeds in the national legal system.
 
Penelitian ini bertujuan untuk menganalisis kekuatan hukum akta autentik yang dibuat melalui media elektronik (cyber notary) dalam sistem hukum Indonesia serta menelaah batas kewenangan Notaris dalam praktik kenotariatan digital. Urgensi penelitian ini terletak pada kebutuhan pembaruan hukum untuk menjamin legalitas dan efektivitas implementasi cyber notary tanpa mengabaikan prinsip keautentikan akta. Metode yang digunakan adalah yuridis normatif dengan pendekatan peraturan perundang-undangan dan doktrin hukum untuk menilai kesesuaian antara norma hukum positif dengan praktik masyarakat. Hasil penelitian menunjukkan bahwa praktik cyber notary dapat diakui secara hukum sepanjang seluruh unsur formil dan materiil terpenuhi sesuai dengan ketentuan Pasal 1868 KUHPerdata. Namun, belum adanya regulasi khusus yang secara eksplisit mengatur prosedur pembuatan akta secara elektronik menimbulkan kekosongan hukum dan potensi disharmonisasi antara Undang-Undang Jabatan Notaris dengan regulasi transaksi elektronik. Penelitian ini merekomendasikan pembaruan regulasi dengan penambahan ketentuan khusus dalam Undang-Undang Jabatan Notaris mengenai konsep, ruang lingkup, dan mekanisme pelaksanaan cyber notary. Kontribusi penelitian ini terletak pada tawaran solusi normatif terhadap legitimasi akta autentik elektronik dalam sistem hukum nasional.

The purpose of this study is to analyze the application of the principles of unlawful acts and environmental justice to companies, obstacles to law enforcement, and the monitoring and enforcement system related to environmental damage in Indonesia. Environmental damage caused by corporate activities is a global issue. Companies often ignore ecological impacts, threaten biodiversity, and harm surrounding communities, requiring strict law enforcement. Law enforcement against companies that damage the environment in Indonesia faces major obstacles, such as a lack of effective supervision, corruption, and political influence, which hinder corporate responsibility for environmental damage. This study offers a novel perspective by focusing on the legal responsibility of perpetrators of land damage, moving beyond previous research that primarily discussed the government's right to sue for unlawful acts. This study uses a normative juridical approach with analysis of legal regulations, principles of corporate responsibility, and environmental justice, using secondary data analyzed qualitatively. The results indicate that corporate responsibility for environmental damage from the perspective of unlawful acts and environmental justice in Indonesia still faces obstacles. Although regulations govern corporate responsibility, applying the principles is ineffective due to political influence, corruption, and weak monitoring. Strengthening regulatory institutions, implementing transparent reporting systems, and imposing stricter sanctions on companies damaging the environment are important steps to ensure justice. Developed countries can serve as models for improving Indonesia’s law enforcement system.

Teachers have roles and responsibilities that must be carried out in the learning process to educate, direct students. The study aims to analyze the role of Civics teachers in increasing students' interest in learning through problem-based learning innovations at UPTD SMP Negeri 2 Mandrehe Barat. Research method, qualitative method descriptive approach. Data collection techniques: observation, interview, documentation. Informants: principal, Civics teacher, students. Results, conclusions: first, the teacher acts as a facilitator, helping students understand the problem, providing instructions and guiding students to think critically and find solutions to existing problems; second, the obstacles faced, lack of student motivation to follow the learning process, limited learning resources, different student abilities, analyzing problems so that it takes a long time; third, efforts made to overcome obstacles, teachers provide motivation to students, then seek various learning resources by accessing journals, modules, as learning resources.

Discipline in education is necessary for students to understand moral and social boundaries. The practice of disciplining (corporal punishment) against students is still debatable. Some people consider it a form of violence against children that contradicts the principles of child protection in Law Number 35 of 2014 concerning Child Protection. A dilemma arises regarding the limits of the teacher's authority in disciplining students and whether these actions can be categorized as criminal acts or are still included in the realm of education. Article 14 of Law No. 14/2005 on Teachers and Lecturers states that teachers have the right to impose sanctions on students who violate norms, rules, and academic ethics. This research is normative research. The results of this research are: (1) The provision of corporal punishment by teachers against students who violate religious norms, norms of decency, norms of politeness, written and unwritten rules set by teachers in the learning process cannot be categorized as acts against criminal law if the corporal punishment carried out by the teacher does not exceed the limits of reasonableness or punishment that is educational in nature in accordance with the teacher's code of ethics. (2) The application of mediation as a form of protection for teachers regulated in Article 4 paragraph 2 of Permendikbud Number 10 of 2017, where mediation is a form of implementation of restorative justice values creating a space for peaceful problem solving that considers the interests of students, teachers and students. The application of mediation as a form of protection for teachers regulated in Article 4 paragraph 2 of Permendikbud Number 10 of 2017, where mediation is a form of implementation of restorative justice values creating a space for peaceful problem solving that considers the interests of students, teachers, and the school community.

Literary works, especially drama, often reflect the complexity of human psychology through character development and internal conflict. One of the most profound ways to explore this complexity is through psychoanalytic theory, which reveals how unconscious forces shape human behavior. The objective of this study is to analyze personality development in William Shakespeare’s drama Macbeth through the lens of Sigmund Freud’s psychoanalytic theory. This study employs descriptive qualitative method to explore the inner conflicts experienced by the main character, Macbeth, which are categorized into Freud’s structural personality model: the id, ego, and superego. The results of the data were found that the most dominant component was the id (50%), followed by the ego (30.56%) and the superego (19.44%). The dominance of the id appears in Macbeth's ambition and unconscious desires that lead him to commit murder and violence to gain power. The ego appears when Macbeth tries to think rationally and consider the consequences of his actions, especially when he hesitates or plans strategically before taking any steps. The superego is found in Macbeth’s feelings of guilt and remorse after killing King Duncan, which show his moral awareness and internal punishment. The psychological tension caused by the conflict among the three components of personality reflects Macbeth’s mental transformation from a noble man to a tyrant driven by fear, guilt, and obsession. The final conclusion is that the id is the most dominant factor influencing Macbeth’s downfall, as his uncontrolled desires overpower his rational mind and moral conscience, causing his psychological destruction. This study shows that psychoanalytic theory can be a powerful tool to uncover the internal struggles of literary characters and explain how hidden psychological forces shape their fate.

This study aims to compare the advantages and disadvantages of the Islamic economic system and the conventional economic system, with a descriptive qualitative literature study approach. The Islamic economic system is based on sharia principles such as justice, mutual assistance, balance, and prohibition of usury, gharar, and maysir practices. This system issues a fair distribution of wealth based on ethical values. Meanwhile, the conventional economic system, both capitalist and socialist, places more emphasis on market efficiency, individual freedom, and varying state interventions. The results of the study indicate that the Islamic economic system excels in aspects of social justice and economic ethics, while the conventional economic system is more flexible and innovative, but tends to create economic inequality. This study is expected to provide insight into making fairer and more sustainable economic policies.

This research aims to test whether the use of the problem based learning model assisted by the Kahoot application has an effect on the learning outcomes of class X students. The research sample consisted of 50 students in classes X A and X B using Shapiro Wilk. This research uses quantitative methods with a Quasi Experimental Design and a Nonequivalent Pretest-Posttest control group design scheme. Data was collected through pretest and posttest to obtain the N-Gain Score value between the experimental class and the control class. with a sampling technique using a purposive sampling method. Data analysis was carried out using parametric statistical tests, namely the independent sample t-test. Data analysis results Based on the results of data analysis obtained during the research, it shows that the N-gain score for the experimental class got an average score of 79.99 (80%) which was categorized as effective in using the problem based learning model assisted by the Kahoot application, while the control class got an average score of 15.13 (16%) which was categorized as ineffective in using conventional learning (lectures, discussions and questions and answers). When the hypothesis test was carried out using the independent sample t-test, Sig was obtained. (2-tailed) 0.000 ≤ 0.05 so there is a significant difference between the experimental class and the control class. Thus Ho is rejected and Ha is accepted. So it can be concluded that there is a significant influence of the PBL model assisted by the Kahoot application in geography subjects on the learning outcomes of class X SMA Sinar Pancasila students.

In the era of rapidly developing e-commerce, one of which is the Shopee platform, consumers are often faced with a variety of seemingly unlimited product choices. The Paradox of Choice is a psychological phenomenon that explains how too many choices can cause confusion and dissatisfaction, even inhibiting purchasing decisions. The development of e-commerce has increased the number of product choices available to consumers. This study shows that too many choices can cause a paradox of choice, which can affect consumer decisions. This study aims to investigate the effect of the paradox of choice on consumption in e-commerce, especially Shopee. This article uses a quantitative research method that is strengthened by primary data based on the results of a questionnaire given to several respondents. The results of the study show that the paradox of choice can affect consumer decisions and reduce consumption. Therefore, this study concludes that e-commerce needs to develop strategies to reduce consumer cognitive load and improve the overall shopping experience.

The implementation of the death penalty remains controversial, especially when viewed through the lens of human rights such as the right to life and freedom from torture. In Indonesia, the death penalty is enforced for serious crimes, but not yet applied to corruption. This research explores the possibility of applying the death penalty to corruption cases and identifies the obstacles hindering its enforcement. Using a normative legal research approach, this study examines both primary and secondary legal materials. Corrupt acts in Indonesia are punishable by imprisonment, restitution, and in severe cases, the death penalty. The enforcement of penalties is part of Indonesia's criminal justice system, encompassing legal substance, legal structure, and legal culture. From a criminal policy perspective, the death penalty may serve as a deterrent and contribute to social welfare. However, its implementation faces challenges, including weak legal foundations, concerns over human rights, and pressure from international human rights agreements.