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All Journal Devotion: Journal of Research and Community Service Journal Publicuho Ethics and Law Journal: Business and Notary
Angga Pradana
Universitas Tadulako
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PREFERENSI MAHASISWA TERHADAP PASANGAN CALON PRESIDEN DAN WAKIL PRESIDEN PADA PEMILIHAN UMUM 2024 Sulfitri Husain; Nurhamni; Angga Angga
Journal Publicuho Vol. 8 No. 1 (2025): February - April - Journal Publicuho
Publisher : Halu Oleo University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35817/publicuho.v8i1.671

Abstract

This study aims to analyze student preferences for presidential and vice presidential candidate pairs in the 2004 General Election. The background of this study is based on the importance of understanding the political preference patterns of the younger generation, especially students, as a strategic group in democracy. Student political preferences are influenced by various factors, including social media, policy issues, candidate leadership quality, and access to political information. This study uses a quantitative method with a survey approach. Data were collected through a questionnaire that had been tested for validity, involving 351 student respondents selected based on the Krejcie and Morgan Table. Data analysis was conducted to understand the pattern of student political preferences and the factors that influence their choices. The results of the study show that the majority of students tend to choose presidential and vice presidential candidate pairs who are considered to have high integrity, realistic work programs, and focus on education and employment issues. The personality factors of the candidates and leadership abilities are also major determinants of student preferences. These findings confirm that students have political preferences based on real needs and substantive policies, providing important implications for political campaign strategies that want to attract young voter segments.
Edukasi Literasi Digital Generasi Z dalam Membangun Karakter di Era Digital di SMA Negeri 6 Palu Husain , Sulfitri; Priskilla, Reyva Alviona; Pradana, Angga; Monggilo, Dwi Maya Loka Zainuddin; Oktaviani, Faradila; Irgi, Mohammad
Ethics and Law Journal: Business and Notary Vol. 4 No. 1 (2026)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/eljbn.299

Abstract

This study examines the law-and-economics implications of Indonesia’s minimum investment threshold regulation for foreign direct investment (FDI) and its relationship with tax base erosion risks within the evolving global fiscal governance framework. The minimum investment policy under Government Regulation No. 5 of 2021 and BKPM Regulation No. 4 of 2021 aims to enhance investment quality and safeguard national economic interests; however, administrative-oriented compliance without substantive economic presence may create structural opportunities for corporate restructuring and Base Erosion and Profit Shifting (BEPS) practices. Employing a normative juridical methodology with statutory, conceptual, and comparative approaches, supported by secondary data from BKPM, the Directorate General of Taxes, and OECD frameworks, this research finds that minimum investment regulation constitutes a legitimate exercise of the state’s right to regulate under international investment law. Nevertheless, fragmented institutional coordination between investment and tax authorities generates regulatory arbitrage risks and cross-border profit shifting. The study highlights the need for integrated governance between investment and tax regimes, substance-over-form enforcement, and alignment with the Global Minimum Tax framework to strengthen fiscal sovereignty and equitable tax outcomes Abstrak Penelitian ini menganalisis implikasi hukum ekonomi dari pengaturan nilai investasi minimum Penanaman Modal Asing (PMA) terhadap risiko erosi basis pajak di Indonesia dalam konteks reformasi tata kelola fiskal global. Kebijakan nilai investasi minimum yang diatur dalam PP No. 5 Tahun 2021 dan Peraturan BKPM No. 4 Tahun 2021 bertujuan meningkatkan kualitas investasi dan menjaga kepentingan ekonomi nasional, namun berpotensi menciptakan celah strukturisasi korporasi dan praktik Base Erosion and Profit Shifting (BEPS) apabila implementasinya lebih berorientasi administratif dibanding substansi ekonomi riil. Penelitian menggunakan metode yuridis-normatif dengan pendekatan perundang-undangan, konseptual, dan komparatif, didukung data sekunder dari BKPM, Direktorat Jenderal Pajak, dan OECD. Hasil penelitian menunjukkan bahwa kebijakan nilai investasi minimum merupakan manifestasi hak negara untuk mengatur (right to regulate), tetapi lemahnya koordinasi antara otoritas investasi dan perpajakan membuka peluang regulatory arbitrage dan profit shifting lintas yurisdiksi. Studi ini menegaskan pentingnya harmonisasi rezim hukum investasi dan perpajakan melalui integrasi kelembagaan, penerapan prinsip substance over form, serta sinkronisasi dengan kebijakan Pajak Minimum Global untuk memperkuat kedaulatan fiskal dan keadilan pajak. Kata kunci: Penanaman Modal Asing, Nilai Investasi Minimum, Erosi Basis Pajak, BEPS, Pajak Minimum Global.
Community Participation in The Development of Clean Water Infrastructure in Maholo Village, East Lore District Poso Regency Gilbert Ceasar Abu; Irwan Waris; Angga Pradana
Devotion : Journal of Research and Community Service Vol. 7 No. 7 (2026): Devotion: Journal of Community Research
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/devotion.v7i7.25718

Abstract

The availability of clean water is a basic need that has a direct impact on the quality of life of rural communities. However, the development of clean water infrastructure in Maholo Village, East Lore District, Poso Regency, still faces challenges, particularly regarding suboptimal community involvement and the slow response of officers in handling field issues. This study aims to analyze community participation in the development of clean water infrastructure in Maholo Village by referring to the three stages of participation according to Cohen and Uphoff (1979): planning, implementation, and utilization of results. This research employs a qualitative method with a descriptive approach and is based on the theory of community participation by Cohen and Uphoff (1979), which includes planning, implementation, and utilization. The informants consist of five individuals: the Village Head, the Head of the Village Consultative Body (BPD), a clean water officer, a community leader, and a water user. Data were collected through interviews, observation, and documentation. The results show that community participation remains suboptimal and tends to be passive. In the planning stage, community involvement is still limited. In the implementation stage, participation remains low. Meanwhile, in the utilization stage, the community has benefited from the existing infrastructure; however, there are still complaints regarding service quality, particularly the slow response of officers in handling damages and water distribution disruptions. In conclusion, community participation needs to be improved, particularly in the planning and implementation stages, as well as through enhancing service quality. Therefore, it is necessary to strengthen communication, transparency, and responsiveness between the village government and the community to support the sustainability of clean water infrastructure management.
Co-Authors Gilbert Ceasar Abu Husain , Sulfitri Irgi, Mohammad Irwan Waris Monggilo, Dwi Maya Loka Zainuddin Nurhamni Oktaviani, Faradila Priskilla, Reyva Alviona Sulfitri Husain