This study aims to determine the effect of tax knowledge and taxpayer awareness on taxpayer compliance in paying Land and Building Tax (PBB) in Nangalimang Village, Alok District, Sikka Regency. The research method used is a quantitative method and a survey approach. The data used in this study are primary data in the form of questionnaires distributed to taxpayers 2who are registered in the Nangalimanang Village, Alok District, Sikka Regency. The sampling technique used the slovin formula, with a total of 90 respondents distributed questionnaires. The results of this study indicate that the results of the F test have a significance value of 0.000 which is less than the alpha level used, which is 0.05 or 5%. The results of the T test show that a) the significance value of tax knowledge is 1,995 > 1,987; b) the significance value of taxpayer awareness is 4,860 > 1,987. it can be seen that simultaneously there is influence from tax knowledge and awareness of taxpayers on taxpayer compliance with land and building taxes.

Tujuan dari pengamatan ini adalah untuk menentukan strategi pemasaran pada CV. OTO ONDERDIL Semarang dengan menggunakan bauran pemasaran. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan pengumpulan data meliputi observasi, wawancara, dokumentasi dan triangulasi. Informan dalam penelitian ini terdiri dari informan 7 kunci dan 3 informan pendukung. Hasil penelitian ini menunjukkan bahwa produk yang berkualitas baik dan terjamin dapat mendukung peningkatan penjualan pada CV. OTO ONDERDIL Semarang. Harga yang terjangkau dibandingkan toko yang lain dan memberikan garansi pembelian spareparts selama 1 hari dengan ketentuan kecuali barang elektronik (aki, pompa solar dan accu) dan nota pembelian tidak hilang dapat mendukung peningkatan penjualan pada CV. OTO ONDERDIL Semarang. Tempat yang strategis dekat dengan jalan raya dan depan Polsek Genuk dapat mendukung meningkatkan penjualan. Promosi mulut ke mulut secara langsung dan media sosial seperti facebook, instagram dan shopee yang baik dapat mendukung dalam meningkatkan penjualan pada CV. OTO ONDERDIL Semarang. Maka keempat komponen seperti produk, harga, tempat dan promosi dalam bauran pemasaran dapat meningkatkan penjualan produk spareparts CV. OTO ONDERDIL Semarang.

This study have a purpose to review the validity of HGB as an object of mortgage rights and consequences of HGB as an object of mortgage rights without consent of holder of management rights. HGB is another type of land right, on top of the land management rights with the approval of the management rights holder, may be imposed with a mortgage. However, it is often found that HGB holders impose mortgage rights without the consent of management rights holders, so the legitimacy and legal consequences need to be questioned. Against this background it is important to carry out more analysis for the legality and legal consequences of HGB as an object of mortgage rights without the approval of holder of management rights. The applied research strategy uses a normative juridical with qualitative descriptive data analysis techniques and statute approach. The newness of this study is not only discuss how to imposition mortgage rights on HGB, but will also  discussion focused on validity and consequences if HGB as an object of mortgage rights is implemented out without consent of holder of management rights. The conclusion that can be cited from this discussion is that HGB as object of mortgage without consent of holder management rights does not have legal validity and as a result the imposition of mortgage rights can be requested for cancellation and can be null and void by law with a ruling from a court. Tujuan dilakukan penelitian adalah untuk menelaah mengenai keabsahan HGB sebagai objek hak tanggungan dan akibat hukum dari HGB sebagai objek hak tanggungan yang dilakukan tanpa adanya persetujuan pemegang hak pengelolaan. HGB merupakan salah satu hak atas tanah yang berdiri di atas tanah hak pengelolaan dan dapat dibebani hak tanggungan dengan persyaratan harus disetujui oleh pemegang hak pengelolaan. Namun, seringkali ditemukan pemegang HGB membebankan hak tanggungan tanpa persetujuan pemegang hak pengelolaan, sehingga keabsahan serta akibat hukumnya perlu dipertanyakan. Dengan latar belakang tersebut, penting adanya penelitian lebih lanjut mengenai keabsahan dan akibat hukum HGB sebagai objek hak tanggungan tanpa persetujuan pemegang hak pengelolaan. Metode penelitian bersifat yuridis normatif dengan teknik pendekatan yang menggunakan undang-undang dan metode analisa berupa deskriptif kualitatif. Kebaruan dari penelitian ini adalah pembahasan tidak hanya membahas mengenai bagaimana membebankan hak tanggungan terhadap HGB, namun akan difokuskan juga kepada keabsahan dan akibat hukum HGB sebagai objek hak tanggungan dilakukan tanpa persetujuan pemegang hak pengelolaan. Kesimpulan yang dapat dikutip dari pembahasan ini adalah HGB sebagai objek hak tanggungan tanpa persetujuan pemegang hak pengelolaan tidak memiliki keabsahan secara hukum dan akibatnya, pembebanan hak tanggungan tersebut dapat dimintakan pembatalan dan dapat batal demi hukum dengan putusan pengadilan.

This seeks to provide an understanding concerning the Trade Policy Review Body (TPRB) review perceived as a unilateral act of an international organization. The article is written based on the normative method through the application of doctrinal, conceptual, and case approaches. Furthermore, this article is also written by gathering primary and secondary legal sources. The article herein consists of three parts. The first part discusses the unilateral act as the source of international law as one of the international law norms outside the Article 38 paragraph (1) ICJ Statute. Meanwhile, the second part explains the weaknesses of TPRB which caused this organ unable to work under its effective means. Furthermore, the third part explains how the matters under the TPRB review outcome shall be conducted so that such a product can be qualified as a unilateral act applicable by WTO members under good faith. Based on the three discussions therein, this article suggests that the TPRB review outcome shall be perceived as a unilateral act of an international organization. Such perception can be actualized by applying imperative sentences in adopting the review outcome that will be issued for the reviewed member.    Penelitian yang dijelaskan pada artikel ini bertujuan untuk menyediakan pemahaman mengenai bagaimana hasil review dari Trade Policy Review Body (TPRB) dapat dikualifikasi sebagai tindakan sepihak oleh organisasi internasional (unilateral act of an international organization). Artikel ini ditulis dengan menerapkan metode penelitian normatif melalui pendekatan doktrinal, konseptual dan kasus. Adapun bahan hukum yang digunakan yaitu bahan hukum primer dan sekunder. Artikel ini terdiri dari tiga bagian. Bagian pertama membahas tentang unilateral act sebagai salah satu hukum internasional yang tidak diatur di dalam Article 38 paragraph (1) ICJ Statute. Bagian kedua dari artikel ini kemudian menjelaskan tentang kelemahan dari TPRB yang membuat organ ini tidak dapat bekerja dengan efektif untuk saat ini. Kemudian bagian ketiga menjelaskan tentang kalimat yang harus digunakan dalam menyusun materi muatan hasil review TPRB agar produk tersebut dapat menjadi tindakan unilateral yang harus diterapkan oleh anggota WTO dengan iktikad baik. Berdasarkan tiga pembahasan tersebut, artikel ini menyarankan agar hasil review TPRB harus dipandang sebagai tindakan unilateral. Pandangan tersebut dapat diwujudkan melalui diterapkannya penyusunan kalimat imperatif pada laporan yang akan diterbitkan kepada anggota yang direview.  

 This study aims to explore and analyze the urgency of the approval of limited liability companies in ownership actions carried out by management partners in limited liability companies. The urgency of this research lies in developing an understanding of the role and protection of the rights of limited partners in safeguarding their interests and investments. The research method used is normative legal research with statutory and conceptual approaches. The results of the study show the urgency of the approval of limited partnership partners with managing partners in the act of ownership is essential to protect the rights and interests of limited partners, with effective legal protection, written agreements, and good communication between parties to avoid disputes and ensure the sustainability of the company. The novelty of the research lies in an in-depth analysis of the legal protection for limited liability companies and the impact of own actions without the approval of limited partners, which provides a more comprehensive understanding of the importance of limited partnership approval in the legal and business context so that this research is expected to open deeper insights into the mechanisms and legal implications of acceptance given by limited partners as a form of protection for investors and financial conditions in limited liability companies. Tujuan penelitian ini adalah menggali dan menganalisis urgensi persetujuan Pesero Komanditer dalam tindakan kepemilikan yang dilakukan oleh Pesero Pengurus dalam perseroan komanditer. Urgensi penelitian ini terletak pada pengembangan pemahaman mengenai peran dan perlindungan hak Pesero Komanditer dalam menjaga kepentingan dan investasi mereka. Metode penelitian yang digunakan adalah penelitian hukum normatif dengan pendekatan perundang-undangan dan konseptual. Hasil penelitian menunjukkan urgensi persetujuan pesero komanditer kepada pesero pengurus dalam tindakan kepemilikan adalah penting untuk melindungi hak dan kepentingan pesero komanditer, dengan perlindungan hukum yang efektif, perjanjian tertulis, dan komunikasi yang baik antar pihak guna menghindari perselisihan dan memastikan keberlanjutan perseroan. Novelty penelitian terletak pada analisis mendalam mengenai perlindungan hukum bagi pesero komanditer dan dampak tindakan kepemilikan tanpa persetujuan pesero komanditer, yang memberikan pemahaman yang lebih komprehensif tentang pentingnya persetujuan pesero komanditer dalam konteks hukum dan bisnis. Sehingga penelitian ini diharapkan membuka wawasan yang lebih dalam mengenai mekanisme dan implikasi hukum dari persetujuan yang diberikan oleh pesero komanditer sebagai bentuk proteksi terhadap investasi dan kondisi keuangan dalam perseroan komanditer.

This research aims to examine the urgency of providing diversion in criminal law enforcement against juvenile perpetrators of klitih crimes. Klitih, which leads to violence or even murder, can involve a child in legal processes. Involving a child in the criminal justice system can neglect the child's rights in terms of their physical, mental, and social well-being. Law Number 11 of 2012 concerning the Juvenile Criminal Justice System was established to achieve restorative justice and protect the interests of children. The provision of diversion for juvenile offenders is a form of restorative justice. The effective implementation of diversion relies not only on law enforcement agencies but also on the responsibility of parents in supervising and guiding their children who have been involved in criminal activities. The research method used in this study is normative juridical with a legislative approach, supported by comparative approaches and primary, secondary, and tertiary legal sources. The results of this research indicate that the provision of diversion with the return of the child to their parents needs to be emphasized in terms of accountability to prevent tolerance and recurrence of crimes.Penelitian ini mengkaji mengenai urgensi pemberian diversi dalam penegakan hukum pidana terhadap anak pelaku kejahatan klitih. Klitih yang menyebabkan kekerasan atau bahkan pembunuhan bisa menyebabkan seorang anak terlibat proses hukum. Melibatkan anak dalam sistem peradilan pidana dapat mengabaikan hak-hak anak baik dari fisik, mental, maupun sosialnya. Undang-Undang Nomor 11 Tahun 2012 tentang Sistem Peradilan Pidana Anak dibentuk untuk mewujudkan keadilan restoratif untuk melindungi kepentingan anak. Adanya pemberian diversi bagi anak pelaku kejahatan merupakan bentuk dari keadilan restoratif. Pemberlakuan diversi yang efektif tidak hanya mengandalkan aparat penegak hukum saja, namun faktor utama dari keberhasilan pemberian diversi bagi anak pelaku tindak kejahatan klitih adalah pertanggungjawaban dari orang tua terhadap pengawasan, pembinaan, dan pola asuh kepada anak-anaknya yang pernah terlibat kejahatan pidana. Metode penelitian yang digunakan adalah jenis yuridis normatif dengan pendekatan perundang-undangan, pendekatan komparatif yang didukung bahan hukum primer, sekunder, tersier. Adapun hasil dari penelitian ini yang menunjukan bahwa pemberian diversi dengan pengembalian anak kepada orang tua perlu ditegaskan kembali pertanggungjawabannya agar tidak terjadi pembiaran dan pengulangan kejahatan.      

With reference to the Civil Code and the type of legal protection available to holders of local e-wallets that store cryptocurrency, this paper examines the legality of trading transactions involving digital currency, in this case crypto coins, as a form of payment. The urgency of this study is the occurrence of a legal vacuum (rechtsvacuum) of the existence of crypto coins that creates legal uncertainty. Normative juridical is the research method used in this study. The conclusion that can be drawn from the results of the discussion is that trade transactions using crypto coins as a means of payment in terms of the Civil Code are not prohibited if they are related to Article 1320 jo 1541 of the Civil Code, payments using crypto coins can be equated with legal exchange relationships. This form of legal protection for crypto coin users can be preventive and repressive. Preventive is carried out through consistent regulation. Repressively, now BAPPEBTI as a supervisor can provide administrative sanctions, in the form of warnings to license revocation for companies that organize e-wallets. Penelitian ini bertujuan menganalisis keabsahan transaksi perdagangan menggunakan koin kripto sebagai alat pembayaran, ditinjau dari Kitab Undang-Undang Hukum Perdata dan bentuk perlindungan hukum terhadap pengguna koin kripto yang tersimpan dalam e-wallet lokal. Urgensi dari penelitian ini adalah terjadinya kekosongan hukum (rechtsvacuum) keberadaan koin kripto yang menimbulkan ketidakpastian hukum. Dalam penyusunan artikel ini digunakan metode penelitian hukum yuridis normatif yang dilakukan melalui penelaahan bahan pustaka sebagai bahan dasarnya. Dari hasil pembahasan dapat diambil kesimpulan bahwa Transaksi perdagangan yang menggunakan koin kripto sebagai alat pembayaran ditinjau dari Kitab Undang-Undang Hukum Perdata bukan sesuatu hal yang dilarang, jika dikaitkan dengan Pasal 1320 jo 1541 Kitab Undang-Undang Hukum Perdata, maka pembayaran melalui penggunaan koin kripto dapat dipersamakan dengan hubungan hukum tukar-menukar. Bentuk perlindungan hukum bagi pengguna koin kripto dapat  dilakukan secara preventif dan represif. Secara preventif dilakukan melalui regulasi yang konsisten. Secara represif, sekarang ini BAPPEBTI sebagai pengawas dapat memberikan sanksi administratif, berupa peringatan hingga pencabutan izin bagi perusahaan yang menyelenggarakan e-wallet.  

This study aims to identify and analyze the causes and legal consequences of falsifying a health certificate or a Rapid Test Covid-19 letter. This research is included in descriptive empirical research with data collection carried out through document studies and interviews, and is supported by primary legal materials in the form of applicable regulations and related to forgery of rapid test letters, secondary materials of law books and also legal journals related to forgery of letters rapid test. The data collected through research was analyzed qualitatively by arranging existing sentences so that they were easy to understand. The results of this study indicate that the factors that cause rapid test letter falsification are economic factors, time factors, factors of someone who wants to pass to travel outside the region, factors of intention and opportunity. The application of sanctions for perpetrators of crimes in the form of document forgery is generally regulated in the Criminal Code in Article 263 paragraph (1), so that criminal sanctions for perpetrators of forgery of rapid test letters are punishable by a maximum penalty of 6 (six) years in prison.

This research aims to examine the effects of compensation, work discipline, and motivation on employee productivity in PT Fimaha Serang. The study utilized a multiple linear regression analysis to investigate the relationships between the independent variables (compensation, work discipline, and motivation) and the dependent variable (employee productivity). Data was collected from 50 employees working in the production department, and a structured questionnaire was used for data collection. The findings indicated that work discipline had a significant and positive impact on employee productivity, while compensation and motivation showed positive effects, but their contributions were weaker and did not reach statistical significance at the 0.05 level. This study highlights the importance of work discipline in enhancing employee productivity and suggests that further investigation is needed to understand the roles of compensation and motivation in improving employee performance. These findings provide valuable insights for PT Fimaha Serang in optimizing factors that can boost employee productivity, particularly by emphasizing the importance of maintaining and improving work discipline. Further analysis and consideration are recommended when formulating compensation and motivation policies to enhance overall employee productivity.

The purpose of this study is to describe and explain the meaning contained in the Bau Lolon ceremony for the people of Puhu Village, East Adonara District, East Flores Regency. The benefits of this study are that theoretically the results of this research are useful for (1) developing theoretical concepts as well as procedures and benefits of carrying out the Bau Lolon ceremony for the people of Puhu Village, East Adonara District, East Flores Regency; (2) Can add insight and cultural knowledge related to traditional rituals. While the practical benefits are (1) as input for the East Flores government to keep and maintain the meaning of the Bau Lolon ritual for the people of Puhu Village, East Adonara District, East Flores Regency; (2) as reference material and information in studying culture in the people of Puhu Village, East Adonara District, East Flores Regency; and (3) as an alternative material for local content lessons in schools. The theory used is the hermeneutical theory. The method used in this research is descriptive qualitative method. The results of the study show that the meaning contained in the Bau Lolon ceremony for the people of Puhu Village, East Adonara District, East Flores Regency is as follows: (1) Religious meaning; (2) The meaning of respect for the ancestors; (3) The meaning of application and protection; and (4) cultural meaning.