PurposeThe aim of this research is to analyze the urgency of establishing the LPPDP in strengthening personal data protection laws in Indonesia through a comparison of laws and practices in Hong Kong and Singapore and to determine the opportunities and challenges of establishing the LPPDP in Indonesia. MethodologyThe research uses normative legal research methods with a statutory approach, a conceptual approach and a comparative approach. ResultThe results show that the existence of an independent LPPDP will strengthen the personal data protection law effectively and comply the adequate level of protection with other developed countries. Thus, the President must immediately establish LPPDP regarding the minimum requirements for the DPA's establishment in international practice. ContributionLaw Number 27 of 2022 concerning Personal Data Protection (UU PDP) has directly mandated the establishment of a data protection authority which determined by the President. The LPPDP has projected to become an authority that acts as a supervisor and law enforcer for personal data protection in Indonesia, the LPPDP must be able to perform its functions, duties, and authorities independently. LimitationHowever, instead of achieving this noble goal, there are several recommendations that can be applied in establishing the formation of LPPDP, whether in the form single supervisory authority or ministry based-models.

Purpose: The objective of this study is to evaluate and optimize the management of financial balances and village assets in accordance with the principles of state administrative law. Methodology/approach: This study employs a qualitative approach with a normative legal analysis method, as this enables researchers to examine a range of legal sources, including legislation, government regulations, and pertinent policies, and evaluate their compatibility with practices observed in the field. Results: This study emphasizes the importance of policy reform and strengthening administrative capacity at the village level to improve the effectiveness of village governments in managing finances and assets more efficiently and accountably. Limitations: This study is limited to village financial and asset management in Indonesia, which refers to the importance of transparency and accountability. Contribution: This research contributes to the government and village apparatus, policymakers at national and regional levels, and village communities. Furthermore, this research has implications for village development and governance studies, especially in the context of village financial and asset management. Finally, this study contributes to the discipline of state administrative law by providing an in-depth analysis of the implementation of regulations related to village financial and asset management. The research findings highlight the importance of regulatory adaptation based on local context, which is a key aspect of administrative law theory.

Purpose: This study analyzes the legal consequences of tax crimes with fictitious tax invoices by corporations and judges’ Considerations in Imposing Criminal Sanctions on Perpetrators of the Criminal Act of Using Fictitious Tax Invoices by corporations in Decision Number 523 / Pid.Sus / 2021 / PN Cikarang, Decisito analyze27 / Pid.Sus / 2021 / PN Jkt.Utr, and Decision Number 926 / Pid.Sus / 2019 / PN Jkt.Utr. Research Methodology: The type of research is normative juridical with a research approach, namely, the statute and conceptual approaches. The legal materials for this research include Primary Legal Materials, namely Law No. 7 of 2021 and Law No. 28 of 2007, while Secondary Legal Materials are information from the media and the literature. Collection of legal research materials through library research, legal material analysis techniques, and descriptive analysis. Results: The results of this study prove that the legal consequences of tax crimes with fictitious tax invoices by corporations can be subject to criminal penalties in accordance with Article 39A of Law No. 7 of 2021, with a minimum imprisonment of two years and a maximum of six years and a fine of at least two times the amount of tax in the tax invoice, proof of tax collection, proof of tax deductions, and/or proof of tax payments, and a maximum of six times. The judge’s Consideration in Imposing Criminal Sanctions on Perpetrators of the Criminal Act of Using Fictitious Tax Invoices by Corporations in the Decision is in accordance with Article 39A of Law No. 7 of 2021. Limitations: This study only focuses on the Legal Consequences of Tax Crimes with Fictitious Tax Invoices in the Decision Number 523 / Pid.Sus / 2021 / PN Cikarang, Decision Number 1227 / Pid.Sus / 2021 / PN Jkt.Utr and Decision Number 926 / Pid.Sus / 2019 / PN Jkt.Utr. Contributions: This research can be a means of education in analyzing the legal consequences of tax crimes with fictitious tax invoices in the decisions of Decision Number 523 / Pid.Sus / 2021 / PN Cikarang, Decision Number 1227 / Pid.Sus / 2021 / PN Jkt.Utr and Decision Number 926 / Pid.Sus / 2019 / PN Jkt.Utr.