Introduction: Tax corruption represents a critical issue that undermines economic stability and public trust, particularly when perpetrated by high-ranking officials. This study addresses the interaction between tax corruption and legal loopholes, highlighting how such gaps in the legal system facilitate criminal practices among powerful individuals.Purposes of the Research: The primary aim of this research is to explore how legal loopholes contribute to tax corruption and to examine the criminal practices of high-ranking officials involved in such activities. The study seeks to understand the systemic issues in tax administration and enforcement that allow these practices to flourish.Methods of the Research: The research employs a mixed-methods approach, combining qualitative analysis through interviews with tax officials and legal experts, with quantitative analysis of case studies involving tax fraud and evasion by high-ranking officials. This methodology provides a comprehensive view of both the legal and practical aspects of tax corruption.Results of the Research: : The findings reveal that significant legal loopholes, coupled with inadequate enforcement mechanisms, create opportunities for high-ranking officials to engage in corrupt practices with minimal repercussions. These corrupt practices undermine public confidence in tax systems and result in considerable revenue losses for the state.Conclusions: The research concludes that addressing tax corruption requires comprehensive legal reforms to close existing loopholes and enhance enforcement capabilities. Strengthening transparency and accountability mechanisms, along with promoting greater public oversight, are essential to mitigating the effects of tax corruption and restoring integrity in tax administration.

Introduction: Current technological developments have an influence on all aspects of human life, including government administration. Notaries are non-governmental public officials who provide public services in providing good governance for the community. However, notarial services in Indonesia are carried out conventionally, which slows down notarial services. Different things happened in America. America is a country that has advanced technology.Purposes of the Research: The aim of this research is to analyze the urgency of implementing cyber notary in Indonesia, find differences in legal regulations and application of law regarding cyber notary in Indonesia and America and find the right solution in organizing cyber notary in Indonesia.Methods of the Research: The research used normative juridical method with secondary data from primary legal sources including various laws and acts like Law Number 2 of 2014, Law Number 30 of 2014, and others related to notarial acts, personal data protection, and blockchain technology in California and Illinois.Results of the Research: The research reveals Indonesia lacks comprehensive laws for cyber notaries. Learning from the US, which has established regulations, Indonesia needs to revise its Notary Law to incorporate cyber notaries and uphold principles of good governance.

Introduction: The provision of Article 28 B paragraph (2) and Article 28 D paragraph (1) of the 1945 Constitution of the Republic of Indonesia can be stated as the philosophical basis for children's rights on viability, growth, and development; and the rights to protection from violence and discrimination; as well as the rights to recognition, assurance, fair legal protection, and certainty, as well as equal treatment in front of the law.Purposes of the Research: To find out that every regulation related to child support rights from the human rights perspective should refer to the philosophical basis of the nation that is Article 28 B paragraph (2) and Article 28D paragraph (1) of the 1945 Constitution of Republic of Indonesia. The focus of the legal problem in this study is child support rights from the human rights perspective.Methods of the Research: The juridical normative method with statute approach, conceptual approach, constitutional approach, and Comparative approach is used as the research methodology in this study.Results of the Research: However, with the implementation of Article 28 B paragraph (2) of the 1945 Constitution of Republic of Indonesia that placed the State, Government, and Regional Governments are obliged to ensure the protection, care, and welfare of the children by paying attention to the rights and obligations of the parents, guardians or other people who legally responsible to the children. The provision of that Article asserts that the problem of children's protection is not only the responsibility of their parents, but also has become the responsibility of the state, government, and regional government. Therefore, it can be concluded that the post-divorce child maintenance rulings in Malaysia are better than those in Indonesia, as the implementation of child maintenance rulings in Malaysia is monitored by the BSK, which is a part of the Court responsible for handling all matters related to child support.

Introduction: This article analyzes the politics of law and data protection in Indonesia through a case study of the hacking of the National Data Center. The incident highlights significant vulnerabilities within the national data protection framework and the legal implications arising from such breaches, emphasizing the urgent need for robust legal measures to safeguard sensitive information.Purposes of the Research: The purpose of this article is to thoroughly evaluate legal policies related to data protection in Indonesia, examining the challenges and opportunities for improvement. By focusing on the hacking incident of the National Data Center, the study aims to provide insights into potential policy enhancements to better protect data in an increasingly digital world.Methods of the Research: This research employs normative research methods with a comprehensive case study approach. Data is obtained through detailed analysis of legal documents, pertinent regulations, and relevant literature. This methodology aims to offer an in-depth understanding of the current state of data protection policies in Indonesia and identify areas requiring legislative and regulatory improvements.Results of the Research: The findings reveal that current data protection policies in Indonesia are insufficient to counter advanced hacking threats. This study offers recommendations for strengthening regulatory frameworks and implementing tighter supervision to enhance national data security. It introduces a new perspective on the dynamics of data protection law politics in Indonesia, contributing to the broader discourse on data security.

Introduction: Fulfillment of economic, social and cultural rights is a reflection of guaranteeing human rights. However, the economic, social and cultural rights of every citizen must be supported by their status as a citizen. Because a person's citizenship status has the effect of giving them a number of rights as a citizen. This problem occurs for Sangir Filipino residents whose citizenship status is unclear.Purposes of the Research: Is to examine and analyze the ideal policies taken by the government, especially the regional government of Bitung City, North Sulawesi Province, in addressing issues that provide economic, social and cultural rights for Sangir Filipino residents who have unclear citizenship status, so that this has an impact. on Providing their rights as part of providing human rights.Methods of the Research: In this research is normative juridical research using statutory regulations and a contextual approach. The sources of legal materials used in this research are primary legal materials, secondary legal materials and tertiary legal materials. This legal material was obtained through literature review and then explained qualitatively.Results of the Research: Show that the citizenship status of Sangir Filipino residents does not clearly have an impact on the provision of economic, social and cultural rights. There is a need for policies by the Regional Government and the Central Government, such as updating national laws that simplify the citizenship registration process, providing outreach to Sangir Filipino residents about the importance of a clear citizenship status, and the need for participation from all elements of society in order to overcome this problem.

Introduction: Indonesia's nickel export restriction policy is regulated in the Minister of Trade Regulation No. 96 of 2019 concerning Export Requirements for Mining Products from Processing and Refining which is in line with the Minister of Energy and Mineral Resources Regulation No. 11 of 2019 and is the cause of a lawsuit brought by the European Union to the WTO for Indonesia's violation of the provisions of Article XI.1 of the GATT 1994 WTO agreement related to discrimination against export products in the form of nickel ore.Purposes of the Research: The purpose of this research is to analyze the rules of the prohibition of Nickel Exports Based on International Law reviewed based on the theory of state sovereignty in Indonesia.Methods of the Research: This research uses normative legal research using a statutory approach and conceptual approach, and uses descriptive analysis techniques supported by two legal materials, namely primary legal materials and secondary legal materials.Results of the Research: Indonesia certainly has a strong reason why these restrictions are carried out. In addition to national economic growth, it also realizes sustainable development. This research is conducted to describe the policy through the lens of international trade law and Indonesia's authority as a sovereign state.

Introduction: Informed consent is a communication process between healthcare providers and patients regarding the medical procedures to be performed. Its aim is to provide sufficient information so that patients can make informed decisions, and it is regulated by various laws and regulations in Indonesia.Purpose of the Research: The purpose of this research is to analyze the legal position of informed consent from the perspective of Indonesian civil law and to examine the civil law implications that arise if there is a violation of the informed consent principle in medical procedures.Method of Research: This research uses normative legal methods with legislative and conceptual approaches, analyzing primary, secondary, and tertiary legal materials through literature study, and applying descriptive qualitative analysis.Results of Research: Research findings indicate that informed consent holds a strong legal position within the perspective of Indonesian civil law, being viewed as a manifestation of a therapeutic agreement that must meet the valid agreement requirements according to the Civil Code (KUHPerdata) and be supported by various regulations. Violations of the principles of informed consent can lead to significant civil legal implications, including claims for damages on the grounds of breach of contract or unlawful acts, cancellation of the therapeutic agreement, liability for breach of professional standards, and claims based on consumer protection law. These implications can involve healthcare professionals and healthcare institutions, with consequences that include payment of material and immaterial damages, the burden of proof in court, and impacts on reputation and medical practice.

Introduction: Child marriage is a phenomenon that continues and develops, the low knowledge and understanding of the community towards the perception of marriage. Child marriage should not be allowed anywhere in the world as it is a practice that violates general human rights and discriminates against women. Purposes of the Research: In this research, the author will compare the prevention of child marriage in Indonesia, Malaysia, and India.Methods of Research: This research uses a normative juridical approach method. Researchers will study and examine the factors that cause child marriage and its legal protection to prevent child protection in Indonesia, Malaysia, and India. This research uses descriptive analytical research specifications by determining the laws and regulations relating to legal theories that are the object of research.Results of the Research: Indonesia increased the minimum marriage age for both sexes from 18 to 19 with the enactment of Law No. 16 of 2019. Malaysia, meanwhile, sets a maximum marriage age of eighteen. Initiatives to reduce the legal age of marriage, especially for women, have been made in both nations for socio-political and socio-cultural reasons. Alongside these initiatives, India has also ratified several conventions designed to end child marriage. These include the 1976 International Covenant on Civil and Political Rights (ICCPR) and the 1976 International Covenant on Economic, Social, and Cultural Rights (ICESCR), as well as the 1956 Supplementary Convention on the Abolition of Slavery, the Slave Trade, and Institutions and Practices Similar to Slavery.

Introduction: This article analyzes the contribution of the doctrine of causality in uncovering deaths resulting from premeditated murder. The doctrine of causality is essentially very important and needed to determine a person's guilt for actions that cause consequences. It is appropriate for the defendant to be processed, prosecuted and sentenced to life imprisonment according to the level of guilt.Purposes of the Research: The aim of this research is to examine more specifically the importance of the doctrine of causality in uncovering someone's death as a result of premeditated murder in Jayapura City and the obstacles.Methods of the Research: The method chosen is normative legal research with an emphasis on secondary data. The statutory approach and case approach were chosen to study the application of the doctrine of causality. So that it can be known with certainty the determination of guilt and criminal responsibility. Primary legal materials and secondary legal materials are sources of data collection. Analysis of research results is carried out by providing criticism, support, comments, then a conclusion is made using a literature review.Results of the Research: The research results prove that in uncovering the case of the death of a victim of premeditated murder in Jayapura City, law enforcement officers chose a generalizing theory. In an effort to search for and find the relationship between the defendants' actions, the combined balance theory becomes the starting point for determining the defendant's guilt. The combined balance theory has the advantage that it can be used to calculate carefully and precisely. Both defendants were sentenced to life imprisonment for the crimes they committed. The obstacle is the difficulty of finding witnesses, evidence and other evidence.

Introduction: Access to dental services is a challenge for lower to middle-income individuals. Tukang gigi, an alternative to dentists, offers more affordable oral health care. Governed by Ministry of Health Regulation No. 39 of 2014, tukang gigi's authority is limited to acrylic dentures. However, evidence shows unauthorized practices, posing health risks like misdiagnosis and complications. This not only jeopardizes patient health but also undermines the credibility of the dental health profession, eroding public trust.Purposes of the Research: The aim of the research is to find out the legality of dental practices that exceed their authority with a policy approach to the community's need for cheap access to healthMethods of the Research: The research employs a literature study method, specifically normative legal research, focusing on legal norms in laws and regulations. Following a systematic process of collecting, reading, recording, and analyzing library data, the study adopts a doctrinal legal research approach. The emphasis is on elaborating and explaining collected data related to the main research topics.Results of the Research: The current law limits tukang gigi to making and installing detachable dentures that meet health standards. However, tukang gigi often put braces, remove tartar, and color braces outside their allowed scope. Therefore, tukang gigi are not accountable for their activities, leaving consumers or service users vulnerable to malpractice. Despite benefiting from dental artisan work, consumers are ignorant of legal protections when these practitioners breach government rules. Tukang gigi often break the law owing to a lack of information or compliance, so they are at risk without legal protection. In contrast to Spain, where denturists cannot practice dentistry. Only dentists and dental technicians are legally recognized in Spain. This is because dentistry skill requires strict requirements. Dental professionals monitor actions closely to reduce misconduct. Dental care is affordable.