Provisions Of Law Research Articles

Polygamy and Nikah Sirri Culture of Agen Thrifting Families in Teluk Nibung: An Islamic Family Law Perspective

Ideally, Islamic family law regulates polygamy with clear provisions to ensure justice and the welfare of all parties involved. In reality, within the culture of Agen Thrifting families in Teluk Nibung, Tanjung Balai, polygamy and nikah sirri (unregistered marriages) are often adopted as strategies to circumvent stringent legal regulations, creating issues related to legal status and family rights. This study aims to examine the practices of polygamy and nikah sirri in the context of Agen Thrifting families, focusing on how these practices interact with Islamic family law provisions. This article is categorized as qualitative field research. The methodology employed is a juridical-empirical approach, combining legal analysis with direct field observations. The research findings indicate that the culture of polygamy among Agen Thrifting families is often accompanied by nikah sirri as an effort to evade strict legal regulations. This results in negative impacts, including family separation and unclear status of children. Such practices undermine the principles of Islamic family law, particularly the assurance of family rights protection and legal recognition in accordance with justice principles.

Scientific and Educational Review of Fast-Track Arbitration in the Context of Modern Practices

The length of trials before a national court and their high costs are two of the main reasons for the emergence of arbitration. Arbitration facilitates shorter and cheaper trials and enables the trial to be conducted by experts according to the will of the parties involved. This is why arbitration is extremely important in settling commercial disputes that can last for a long time. However, over time, due to the growing interest in arbitration and the nature of the disputes brought before arbitration, the processes began to take longer with high costs. To overcome this difficulty, the concept of fast-track arbitration with simplified procedures and fast conduct of the process emerged. This study will present a legal analysis of fast-track arbitration, advantages and disadvantages of expedited arbitration, will emphasize the distinctive properties of expedited arbitration, taking into account provisions in comparative law. Here, the perspective and general principles of expedited arbitration regulated by arbitral institutions in Europe, America and Asia will be explained in detail. Finally, the relationship between the general principles of arbitration and the suitability of fast track arbitration to those principles will be assessed.

Pengaturan dan Kewenangan Polisi Pamong Praja dalam Upaya Penanggulangan Gelandangan dan Penduduk Pendatang di Kabupaten Badung

The linkage between the Civil Service Police Unit officers with appropriate agencies whose activities have a close connection in creating a conducive environment between local government and the people can perform activities in a safe, peaceful, orderly and applicable in areas with motivating people to create the rule of law. This needs to be pursued so that the police authority of the civil service as a law enforcement officer in fostering peace and order will be based on the activities and supervision of extension, no longer be a matter of the sanctions, penalties or fines. Be aware that in creating an orderly and safe condition, not just the responsibility of the Municipal Police alone, but public participation is crucial the achievement of order and peace. Given the number of homeless and migrants who are not registered in the registry office or the competent authority, in addition to the lack of government attention to the homeless, so the implication raises public order and public tranquility be disturbed. Principal issues to be addressed in this study is the First, the setting and the authority of the Municipal Police and the Homeless curb migrants in Badung, and constraints faced in the Municipal Police enforcing rules on homeless and migrants. This study is the approach taken by the normative approach to law (statute approach), approaches the concept (conceptual research), case-based approach (case approach) the nonnative analysis shows that the police authority of the civil service is based on the principles of the law, the nonns applicable law, whereas the juridical conceptual analysis regarding the effectiveness of law enforcement. Based on the results of the discussion, setting and Municipal Police Authority in carrying out duties and discipline Homeless Population entrants subject to the provisions of Law No. 32 of 2004, and regulations Badung District No. 4 of 2001 on public order. Constraints faced by local governments in the enforcement of rules against bums and penduduku immigrants are human resource constraints the police civil service itself is still not professional and legal culture of society that still considers the work is still a beggar or bum culture.

Right to work under martial law: Legislative aspect in Ukraine

The right to work is one of the fundamental human rights guaranteed by international documents and the constitutions of most countries, including Ukraine. However, the conditions and restrictions relating to the right to work under martial law may change. Due to the constant threat to Ukraine’s independence, as well as to the lives and health of its citizens, the regulation of labour relations is substantially different from peacetime, which requires scientific substantiation. The purpose of this study was to outline the key provisions of labour law relating to the person’s exercise of the right to work according to the social and legal vector of the state’s activities under the legal regime of martial law. The study demonstrated the significance of ensuring stability and security under martial law but emphasised the temporary nature of restrictive measures. The importance of maintaining a balance between the interests of employers and employees was substantiated, as well as the development of labour legislation to accommodate the specifics of the situation during a military conflict. Human rights may not be violated in either peacetime or wartime. On the contrary, the state should create conditions for the free development of labour and the fulfilment of human potential. Based on formal legal analysis of wartime legislation of Ukraine, comparison of various regulatory documents and scientific positions, the study highlighted the problematic aspects of observance of the constitutional right to work. The relevant conclusions were formulated, outlining the legal ways to achieve the balance of interests of employer and employee and proposals for improving the legislation were identified. The recommendations proposed in this study may be used by the legislator to improve the current labour legislation of Ukraine

Criminalising looting in wartime: International and national experiences

The relevance of this research topic is conditioned by the increasing number of cases of looting during armed conflicts, which requires the improvement of legal mechanisms for criminalising this act. Even though looting is recognised as a war crime at the international level, there are significant differences in approaches to its criminalisation and the determination of liability for such acts in national legal systems. This creates the risk of ambiguous interpretation of legal norms in judicial practice and complicates the administration of justice. The purpose of this study was to analyse the global and national experiences with the criminalisation of looting during armed conflicts, using the cases of Bosnia and Herzegovina, Sierra Leone, and Ukraine, as well as to formulate recommendations for improving Ukraine’s national legislation in this area. The study employed the methods of comparative legal analysis, formal legal analysis, and case law analysis. The study compared the criminal law provisions and approaches of different countries to the prosecution of pillage, specifically the concepts of “military necessity” and “spoils of war”. The findings of the study showed that the absence of clear legal definitions and criteria for assessing “military necessity” and “gravity of the violation” complicates prosecution for this crime and creates risks of abuse. The study revealed major differences in approaches to the criminalisation of looting, particularly in determining the scope and conditions of liability. The practical value of this study lies in its recommendations for harmonising Ukrainian legislation with international standards. It was suggested that a separate law be drafted to define the mechanisms for criminalising looting during armed conflicts, to establish clear criteria for assessing military necessity, and to unify approaches to judicial practice. This will help to increase the effectiveness of investigations and prosecutions of this type of war crime and strengthen Ukraine’s legal framework in armed conflict

ANALYSIS OF THE NEW LAW ON CORPORATE GOVERNANCE IN STATE-OWNED ENTERPRISES IN SERBIA IN THE LIGHT OF OECD GUIDELINES

In this paper the authors analyse some questions pertaining to the reform of state-owned enterprises in Serbia regarding the compatibility of the new legal regulation of corporate governance in the public sector with the OECD Guidelines. The analysis focuses on the principles and recommendations for more efficient implementation of reforms in state-owned business entities as outlined in the OECD Guidelines, as well as on the provisions of the new Law on the Management of Companies Owned by the Republic of Serbia. The analysis aims to determine whether the new solutions have helped in achieving a uniform legal framework and to what extent these new solutions contribute to the realization of the state’s ownership interests, value creation in the public sector, and the public good.

Functions of taxes and other public liabilities. Can thefiscal function be performed by remuneration received bycompanies with State Treasury participation on the basisof civil law relations?

The scope of the functions of taxes and the entire tax system has not been precisely defined by the Legislator.Both fiscal and non-fiscal goals/functions are implemented by the tax system. Ensuring budget revenues to fulfillthe redistributive function is the foundation of the tax law system. On the other hand, all tax law norms also fulfillmany other functions, including: stimulation, development, protection, social or political. However, the indicatedfunctions are implemented by general legal norms, in particular public law – tax law, through public finance ties and units. Constitutional guarantees regarding the manner and procedure of shaping tax law provisions ensurethe security of citizens/taxpayers with regard to public law obligations. The statutory exclusivity in shaping taxesand other public levies provides a guarantee for counteracting the authoritarian imposition of „universal financialobligations” on citizens (entities from the sphere of private l aw).The issue to be analyzed is to determine whether fiscal and non-fiscal functions can be entrusted by the State toentities from the sphere of private law – including: commercial law companies with State Treasury participation.The actual entrustment of such functions would take place outside parliamentary control and without regard tothe requirements and regulations applicable to public finance entities and units. Additionally, the takeover and,consequently, the implementation of non-fiscal functions (e.g. stimulating or political) by commercial law companieswould be in violation of the provisions regulating business activity and the standards regulating the functioningof commercial law companies.In practical terms, the way civil law relations are shaped by companies with State Treasury participation, whichactually implement State monopolies, may result in the imposition of general, additional, economically unjustifiedfinancial burdens on citizens and private entities.

Kewenangan Mengadili Lembaga Peradilan di Indonesia Dan Titik Singgung Pengadilan Umum Dengan Pengadilan Agama

The court as an officially legitimate (legitimate) state institution is given the authority to examine, adjudicate, decide and resolve every dispute submitted to it. The Court's authority, practical and theoretical, is divided into two, namely absolute authority (absolute competency) and relative authority (relative competency, jurisdiction). The method used is literature review, which is a systematic, explicit and reproducible method for identifying, evaluating and synthesizing research works and ideas that have been produced by researchers and practitioners. The type of research that researchers used in preparing this article is research. Qualitative, this kind of research is descriptive and tends to use analysis with an inductive approach. This type of qualitative research is in the form of library research. As far as current practical experience is concerned, the authority of district courts and religious courts often experiences points of contact. Apart from historical factors, incomplete factors and lack of clear explanations in the law give rise to different interpretations regarding the authorities in certain cases. Moreover, the absolute authority of religious courts is based on the principle of Islamic personality, which means that submission to the provisions of Islamic law is the basis for the legitimacy of the authority of religious courts in certain cases. Submission to Islamic provisions as the basis for the meaning of Islamic personality no longer only means formal Muslims (based on legal identity), but also non-Muslims who submit themselves to the provisions of Islamic law. Below are several points regarding the authority of the District Court and the Religious Court.

RECONCILING CONSTITUTIONAL RULES AND INTERNATIONAL LAWS: A DOCTRINAL STUDY ON THE INNOVATIVE ROLE OF CONSTITUTIONAL RECONCILIATION IN IRAQ AND EGYPT

This research employs a doctrinal study methodology to investigate the conflict between constitutional rules and international rules,emphasizing the emerging jurisdiction of constitutional reconciliation. Through case studies in Iraq and Egypt, the study seeks to identify crucial criteria for addressing conflicts within the legal framework. A systematic analysis of legal principles, precedents, and existing literature provides a comprehensive understanding of the intricate dynamics involved in resolving conflicts between constitutional provisions and international rules. The research delves into nuanced conflicts arising in the absence of specified applicable laws in constitutional provisions, particularly where international treaties intersect with or deviate from domestic legislation. It aims to elucidate the mechanisms employed by domestic judges, utilizing constitutional reconciliation, when confronted with conflicts between provisions in domestic law and those in treaties. The central inquiry focuses on determining the prevailing legal framework—domestic law or international treaty—with constitutional reconciliation emerging as a novel jurisdiction to rectify such conflicts. In addressing the conflict between constitutional rules and international rules, the study aims to develop an effective resolution mechanism, underscoring the importance of constitutional reconciliation to harmonize international law with domestic legal frameworks. Grounded in a comprehensive understanding of international law regarding the authority of constitutional judges, the analytical method is complemented by the doctrinal study. By integrating the jurisdiction of constitutional reconciliation into the methodology and employing Iraq and Egypt as case studies, this research contributes to a nuanced comprehension of how constitutional judges can navigate and harmonize the interplay between domestic and international legal frameworks. This approach ensures the preservation of both sets of rules without compromising either, advancing our understanding of the complexities involved in addressing conflicts between constitutional and international rules through the innovative lens of constitutional reconciliation.

Definition of the concept of «virtual assets»: a comparative analysis of legislation and judicial practise of the European Union Countries

The article analyzes the essence and legal nature of the concept of «virtual assets» as reflected in the legislation and case law of the EU countries. The value of the article lies in the study and legal analysis of the EU laws and case law regulating and defining the concept of «virtual assets». This article examines the main legislative acts regulating virtual assets, as well as important court decisions that affect the definition of this concept. Special attention is paid to the comparative analysis of laws and court practice in such EU countries as Poland, Italy, Estonia, Lithuania, Germany, etc. The article highlights the variety of approaches to the definition of «virtual assets» through the prism of analysis of court decisions and provisions of laws. The main trends in the interpretation of this concept are outlined, as well as some problematic issues that require detailed and unified regulation. In some countries, virtual assets are treated as financial instruments, means of payment, electronic money, financial services, intangible goods, subject to civil rights, etc., while other countries, on the contrary, do not classify them as either financial instruments or means of payment.Having analyzed the regulation of virtual assets, it can be concluded that there is still no clear, unified approach to defining and regulating this phenomenon, so many countries are only trying to establish it. The adoption of the Markets in Crypto-Assets Regulation will help to create a unified regulatory framework for the regulation of the crypto-assets market. Key words: virtual assets, virtual currency, EU case law, EU legislation, crypto assets, money, financial instruments.

The plaintiff's right to withdraw from the lawsuit as an implementation of the principle of dispositiveness in administrative proceedings

The article is devoted to the study of the problems of the plaintiff's implementation of the right to withdraw from the lawsuit in the administrative proceedings of Ukraine. The right to legal protection, in addition to exercising the right to appeal to the court with a claim, should include the possibility for it to initiate the termination of the legal process. It was established that the plaintiff's right to withdraw from the lawsuit is both an implementation of the principle of dispositiveness in the administrative process and a procedural action designed to stop the started process. The peculiarities of the implementation of the right to refuse a lawsuit of persons who apply for the protection of their rights to the court through the mechanisms of application of the principle of dispositiveness, which reveals the material aspect of the investigated right, are analyzed. Through the classification of the conditions and features of the exercise of the right to refuse a lawsuit, the features of the exercise of this right in administrative proceedings have been investigated. The plaintiff, unlike other participants in the case, has the largest amount of rights, and the freedom to dispose of them gives the opportunity to influence the development of the administrative process, using the normative provisions of the procedural law and the tools for its implementation provided by it. The ability to freely dispose of one's rights at all stages of judicial protection with the help of procedural tools reveals the procedural and legal aspect of the right to refuse a lawsuit. Giving a person the freedom to dispose of his rights allows the plaintiff at certain stages of the process not only to change his legal position in court by changing the subject and grounds of the claim, increasing or decreasing the size of the claims, to use the right to conciliation of the parties, but also to initiate the termination of the process by withdrawing the claim statement, leaving the claim without consideration or abandoning the claim altogether. The lack of substantive scientific works on these problems determines the importance of research on the implementation of rights and obligations by the plaintiff in administrative proceedings as an effective tool for the plaintiff to dispose of his procedural rights in order to terminate the initiated legal process. Key words: public-legal relations, administrative dispute, plaintiff, claim, claim, administrative proceedings, principle of dispositiveness, refusal of claim

ANALYSIS OF ADDITIONAL TAX CALCULATION AND REPORTING VALUE ADDED TAX (VAT) AND ITS IMPACT ON REPORT PRESENTATION FINANCE

This research aims to determine whether the Value Added Tax (VAT) Calculation and Reporting is by the provisions of the applicable Tax Law and financial accounting standards and to analyze its effect on the Financial Reports at PT. Kalaborang Residence. The findings of this research are significant as they provide insights into the compliance of PT. Kalaborang Residence with the tax laws and financial accounting standards, and the practical implications of VAT on the company's financial statements. Kalaborang Residence. Samples and indicators are taken from the company's profit and loss report and balance sheet. The research method used in this research is the qualitative approach. Data was obtained from interviews, observations, and documentation related to the problems studied. The data obtained was then analyzed using interactive methods. Based on the research results of VAT Calculation and Reporting. PT Kalaborang Residence is by Law Number 42 of 2009 and Harmonization of Taxation Regulations Law Number 7 of 2021, using rates of 10% and 11% by calculating output tax minus input tax; there is no delay in depositing and reporting the company has used e-Annual Tax Returns so that you are not late in reporting every VAT period—the impact of Value Added Tax on the presentation of PT's financial statements. Kalaborang Residence has no impact because its End User is only an intermediary for its financial reports. If seen theoretically, PT. Kalaborang Residence, as a Taxable Entrepreneur, is required to report its taxes in the financial reports contained in the Profit and Loss Report and Balance Sheet Report. From the results of observations made by researchers in the field during that period, there was no VAT that could not be credited to the PT's Profit and Loss Report.

Solving Construction Project Delays as SDGS: Evidence from Indonesia

Objectives: For the service provider, the contract will be terminated by the Government, and it will be noted that they cannot participate in project tenders in the coming year. This study analyzes Service Providers who need resource readiness to complete the Project Schedule to Build resilient infrastructure, promote inclusive and sustainable industrialization, and foster innovation as SDGs Theoretical Framework: The theory used is project management by Kerzner (2013), cost management stages by expert Gunn (2017), and risk management to be effective by Santosa (2009). Methods: The method is descriptive qualitative. Data analysis by conducting interactive analysis, data reduction steps, data presentation, and drawing conclusions or verification. Results and Discussion: This study indicates that the project work schedule must be completed according to the mutually agreed agreement letter. The Regional Government must coordinate and communicate with service providers so that they can complete the project by the Agreement, especially on blocklist sanctions against service providers and the Implementation of statutory provisions on construction services, risk management, and project financing management. Conclusions: Applying the provisions of laws and regulations regarding Construction Services by implementing the terms of the agreement, apply risk management to the ad hoc project selection committee and the Public Works Department so that the risks of slow projects can be anticipated, and Implementing Funding and Time Management with resource planning with careful project cost estimation, cost budgeting, and cost control of changes to the project budget and Implement the project schedule according to the plan.

Criminal Law Regulation and Conviction Standards of Cyber Violence: Taking the Crime of Cyber Insult and Defamation as an Example

With the advent of the Internet era, interpersonal communication in real space has gradually spread to cyberspace. Whether the legal regulation of real space should follow and restrict the behavior norms of virtual space has become an important issue discussed by the academic community. Although civil law and other laws have certain regulations on the cyberspace, it is not enough to rely solely on general laws such as civil law to limit the escalating problem of online violence in cyberspace. Therefore, discussing the intervention of criminal law has become of utmost importance. Due to the ease of making comments in virtual spaces, as well as the large number of people and a mix of good and bad, the phenomenon of insult, defamation, and wanton abuse is the most widespread. Therefore, online insult and defamation has become a typical manifestation of online violence. The provisions of China's criminal law on the crime of online insult and defamation are still relatively broad and lack specificity, which brings certain difficulties to judicial practice when facing serious consequences of online insult and defamation. By exploring the criminal law regulations and conviction standards for online violence, using case analysis and comparative research methods, the criminal law rules for online insult and defamation can be further refined, effectively punishing and timely preventing online insult and defamation, purifying the online environment, safeguarding the rights and interests of netizens, and promoting the further development of criminal law in virtual space.

Generality and Exception in Islamic Legal Theory: Intent, Language, and the Jurist’s Role

Abstract Whenever discussions arise about the generality or specificity of law and legal provisions, they occur on at least two different levels. On the external level, there is an expectation that law should be general insofar as similar cases and factual situations are concerned, and specific with regards to different and exceptional cases. This is often invoked as a requirement for what constitutes good law or proper governance. On the internal level, generality refers to the expectation that law must offer coherent rules, principles, or standards of action in some form. General and specific language (al-ʿām wal-khāṣṣ) in Islamic legal theory (uṣūl al-fiqh) enjoyed a noteworthy degree of attention in modern scholarship. This attention largely centers on those concepts’ external potential for driving reform in specific areas of law. This Article, by contrast, focuses on the generality–specificity binary as a tool for ensuring the law’s internal cohesiveness, including its claims to legitimacy and its enforceability. To this end, the Article offers an overview of the examination of general and specific expressions in the thought of two influential twelfth-century C.E. (sixth-centuryA.H.) jurist-theologians of different juristic and theological affiliation: the Shāfiʿī-Ashʿarī Abū Ḥāmid al-Ghazālī (d. 1111 C.E./505 A.H.) and the Central Asian Ḥanafī-Māturīdī ʿAlāʾ al-Dīn al-Samarqandī (d. 1145 C.E./539 A.H.). The Article then goes on to argue that ensuring a coherent relation between intent, language, and norms was a central guiding purpose of these studies. We can see this with particular clarity in the fact that, despite reaching comparable practical positions concerning how norms ought to follow from general language, each jurist attained his conclusion through a different path, reflecting different understandings of the relation of norms to divine intent.

Территориальное общественное самоуправление: история и современность, перспективы совершенствования законодательства

The article examines, taking into account the amendments and additions made to the Constitution of the Russian Federation in 2020, the key characteristics of territorial public self-government, history of the development of legislation regulating social relations related to it, starting with the provisions of the USSR Law “On the general principles of local self-government and local economy in the USSR” of 1990, the Law of the RSFSR “On Local Self-Government in the RSFSR” of 1991, the federal laws “On the General Principles of Organization of Local Self-Government in the Russian Federation” of 1995 and 2003. The legal positions of the Constitutional Court of the Russian Federation related to territorial public self-government are also analyzed. Various points of view of legal scholars on the relationship between local self-government and territorial public self-government are studied. The subject of this study is also the right to exercise territorial public self-government and the article concludes this legal possibility is inherently a fundamental right within which the constitutional right to exercise local self-government is exercised. In addition, the author came to the conclusion the institutions of territorial public self-government should be given the status of public legal entity.

Protection of intellectual property rights against unfair trade practices in the European Union

It is indicated that each state must ensure fair competition in its market in order to support economic growth. This provision is also relevant for the European Union, within which the primary importance is to ensure free competition for the further development of a single system of circulation of goods, works and services, promotion of innovation and creativity, job creation and increased competitiveness, as all this is necessary for the EU to compete in global economy. This article provides a general analysis of the correlation and interaction between the provisions of intellectual property law and the provisions of competition law in the European Union (EU). In particular, the author examines the peculiarities of legal regulation of economic competition and intellectual property protection at the EU level, the state of compliance with EU competition law in the process of exercising and protecting intellectual property rights, and the role of court decisions in determining the balance between intellectual property protection and competition law requirements. The author emphasises that despite different objectives, competition law and intellectual property law have a common basis and therefore actively interact, i.e. these two systems are synergistic. The author analyses possible options for the relationship between protection against unfair competition and intellectual property laws, including the means that would reduce the often existing «tension» between them. Due to the need for a common regulatory framework to ensure that laws are in line with dynamic trade practices, the EU’s unfair competition laws are mostly flexible and general in nature. The author identifies the measures currently being taken by the EU to optimise the rules in this area. The author concludes that intellectual property protection, as well as effective antitrust regulation, are the most important legal mechanisms created to ensure economic growth based on the development and expanded use of innovations. The author also examines the measures currently being taken by the EU to optimize the rules in this area. It is concluded that the general trend of further development and improvement of interaction between antitrust and intellectual property legislation in the EU should be, first of all, overcoming regulatory and institutional dispersion.

Ultrasonic Haptic Devices: Ultrasonic Noise Assessment

Ultrasonic haptic technology is one of the more interesting novel technologies being intensively developed in recent years. Such technology has a number of undoubted advantages and potential applications, but it can also be a source of ultrasonic noise. Pursuant to the provisions of the labor law, ultrasonic noise at a high sound pressure level can be a harmful factor for human health. The article presents the results of the assessment of ultrasonic noise emitted by an ultrasonic haptic device and the assessment of exposure to noise of a person using the device. The tests were carried out using one of the haptic devices readily available on the market. Ultrasonic noise emission tests were carried out around the device, at selected points placed on the surface of a hemisphere of a radius of 0.5 m, for various haptic objects. The analyzed parameter was the equivalent sound pressure level in the 1~3 octave band with a center frequency of 40 kHz. Variable sound pressure levels ranged from 96 dB to 137 dB. Noise exposure tests were carried out both using the KEMAR measurement dummy and with test participants of different heights. In most cases, the sound pressure level exceeded 110 dB, and in the worst case it exceeded 131 dB. Comparison of the results of ultrasonic noise assessments with the permissible values of this noise in the working environment shows that in the case of prolonged or improper use of the device, the permissible values may be exceeded.

Применение мировыми судьями общепризнанных принципов и норм международного права

The article is dedicated to application of international law provisions at administration of justice by justices of the peace. In the conditions of ongoing progress and the ever-growing volume of external information in daily life, one can no longer ignore constant amendments and changes as well as a large volume of information. Justices of the peace are involved in the assurance of observance and application of generally accepted international law principles and provisions along with other courts. However, in practice, justices of the peace encounter difficulties in interpretation and application of international provisions in the course of administration of justice. Based on the results of the conducted study, the author concludes that judicial activities need to be permanently improved in terms of implementation of international law provisions on the statebased level. The author arrives at a conclusion that the development of consecutive judicial practice and optimization of judge training will make it possible to raise legal certainty in this sphere.

Analisis Persepsi Karyawan Pada Penerapan Undang-Undang Nomor 7 Tahun 2021 Tentang Harmoni Sasi Peraturan Perpajakan (Studi Persepsi Karyawan WNJ.ID tentang Penggunaan Nomor Induk Kependudukan (NIK) Sebagai Nomor Pokok Wajib Pajak (NPWP))

Tax, which is defined as a contribution to the state that can be enforced through law, has two functions, namely the budgetary function and the regular function. As a budgetary function, taxes act as a source of state revenue, which can then be used to finance state activities. Therefore, the size of the tax that can be collected has very important implications for the number and quality of activities that can be carried out by the state. The tax ratio in Indonesia is low because Indonesian citizens are less aware of registering with the Tax Service Office (KPP) and obtaining a Taxpayer Identification Number (NPWP), so that there are many economic activities that should be tax objects but are difficult or cannot be detected by the tax authorities. The growing shadow economy activities can cause state losses, because shadow economy actors are generally separated from the tax authorities, thus eliminating the obligation to pay taxes. The taxation system in Indonesia which is self-assessment in nature encourages taxpayers to have self-awareness to report and pay their tax obligations in their role and support state revenues in order to achieve the common welfare of the people. To report and pay tax obligations, taxpayers must have a Taxpayer Identification Number (NPWP) as tax identity. Taxpayer Identification Number (NPWP) is a number given to taxpayers as a means in tax administration which is used as personal identification or Taxpayer identity in carrying out their tax rights and obligations, Taxpayer Identification Number (NPWP) is a means in tax administration which used as personal identification or taxpayer identity, each taxpayer is only given one taxpayer identification number. Taxpayer identification numbers are also used to maintain order in tax payments and in supervising tax administration, so that taxpayers' Taxpayer Identification Numbers (NPWP) obtain several other direct benefits, such as paying taxes in advance (installments\tax credits) on external taxes. paid when the taxpayer goes abroad, as a requirement when processing a trading business permit (SIUP), and as one of the conditions for creating a checking account at banks, taxpayers who do not register to obtain a taxpayer identification number are subject to witnesses in accordance with the provisions of tax laws and regulations. The survey results show that respondents have a positive perception regarding the benefits of the policy of integrating Population Identification Numbers (NIK) into Taxpayer Identification Numbers (NPWP) in increasing efficiency and ease in processing tax documents, verifying identity, the number of documents that need to be prepared, and access to services. online tax.