Purpose: The government bears the primary responsibility for national security and public welfare, including resolving regional security issues. One of the state’s strategic functions involves handling social conflicts through coordinated military assistance to local governments, as regulated under Law Number 7 of 2012. This study addresses two main issues: first, the implementation of military assistance to regional governments in handling social conflicts based on dignified justice as part of Military Operations Other than War (MOOTW) under operational control; second, the legal liability associated with social conflict management. Methodology/approach: This research uses a normative juridical approach, supported by interviews, statutory regulations, and relevant legal documents. The study examines how the law regulates military roles in civil conflict management and evaluates their implementation through doctrinal and empirical analysis. Results/findings: Findings reveal that the government’s legal policy emphasizes the importance of legal awareness and obedience as foundations for national stability. The support of law enforcement institutions and the military's role reflects a broader legal-political commitment to uphold the rule of law during conflict resolution. Conclusions: TNI soldiers play a crucial role as both combatants and community agents in delivering military assistance to regional governments. Their coordination with the police and civil institutions promotes synergy and effective conflict handling rooted in dignified law enforcement. Limitations: The study is limited to the application of Law No. 7 of 2012 and does not cover broader sociopolitical dynamics of conflict. Contribution: This study reinforces the importance of military assistance in regional governance, promoting integrated defense strategies that support dignified and lawful conflict resolution.

Purpose: This study aims to examine the knowledge and understanding of the implementation of the tax system, including the quality of tax services provided by authorities, and to evaluate various factors influencing taxpayer compliance in Indonesia. Methodology: This study uses a juridical and sociological legal approach, applying descriptive-analytical methods. Data were collected from the literature and relevant sources and then analyzed qualitatively by organizing the information into coherent narratives to draw conclusions. Results: Low tax compliance is influenced by several factors, including limited public knowledge of tax regulations, low financial literacy, insufficient public awareness campaigns, and underutilized benefits of modernized tax services. Taxpayers are often unaware of the incentives offered for compliance. Additionally, cultural variables, such as the perception of tax obligations as communal idealsshaped by justice and social responsibility, play a role. However, there is still resistance due to unfamiliarity with online administrative procedures. Conclusion: Voluntary tax compliance improves when tax policies are perceived as fair and the benefits of paying taxes are recognized. Ethical and environmental elements, particularly those embedded in Indonesia’s communal culture, significantly influence taxpayer behavior. Although legal enforcement can increase compliance, social norms have a limited impact on actual tax practices. Ultimately, tax compliance directly supports national development and the public welfare. Limitations: This qualitative study may reflect some degree of subjectivity, and its findings are not generalizable. Citations are included to minimize bias. Contribution: This study suggests simplifying tax return terminology, utilizing free tools for profiling and monitoring taxpayer behavior, and improving outreach through Business Development Services (BDS) to enhance public understanding and compliance.

Purpose: This study aims to determine the applicability of the criminal aspects of the Supreme Court Regulations concerning the Procedures for Handling Criminal Acts by Corporations when the Indonesian Criminal Code is in force. Methodology/approach: This research is normative legal research, which uses primary legal materials in the form of the Indonesian Criminal Code and Supreme Court Regulation Number 13 of 2016, secondary legal materials in the form of books and various legal research journals, and tertiary legal materials in the form of information obtained from the Internet. The research approach used is statutory and conceptual. The results of the analysis are presented in a qualitative descriptive manner, and conclusions are drawn in the final stage. Results: The criminalization of corporations in the Indonesian Criminal Code strengthens the applicability of the criminalization of corporations in Supreme Court Regulation Number 13 of 2016 concerning Procedures for Handling Criminal Acts by Corporations. Conclusion: PERMA No. 13/2016 regulates the formal and execution aspects of corporate punishment, while Article 56 of the Criminal Code complements it through substantive criminal provisions, thereby strengthening corporate criminal liability in Indonesia. Limitations: The scope of this research is limited to criminal law and the criminal system in corporations in Indonesia. Contribution: This research contributes to the development of knowledge in the field of criminal law and law enforcement, especially regarding the criminal system for corporations.