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Taxes are one of the largest sources of government revenue funds to finance both routine and development expenditures. One of the factors that can be emphasised by the state apparatus in increasing tax compliance and awareness is by increasing knowledge and providing or setting tax sanctions. Thi...

The institution of admissibility of evidence as a fundamental category of the criminal process has been discussed in the article. The author discussed issues such as the nature of evidence, its properties and conditions of admissibility in criminal proceedings. The author emphasizes that the admi...

The fourth generation rights, which include somatic rights, evoke several controversies. One of the rights is considered human right to organ and tissue transplantation. Issues of investigation of crimes in this sphere are discussed in the article. The author notes that there are a number of prob...

This article explores the experiences of various countries in implementing electronic criminal case management systems, highlighting both the advantages and challenges encountered. In the United States, the adoption of systems like PACER and CM/ECF has modernized the judicial process, though conc...

The article widely uses logical, inductive, deductive, systematic, logical-legal, comparative-legal research methods. In particular, among the signs of the objective side of the crime, the method of committing the crime has its own importance, and any crime is committed in a certain way. The meth...

This article discusses the ethical (etiquette) issues of organizing a digital investigation in the process of digital transformation. In particular, the study put forward proposals for improving the methodological support of investigative practice in the conduct of digital investigation. The stud...

This scientific article describes the problems of preventing crimes committed using the Internet, crime prevention, the specific characteristics of crimes committed in cyber space, the analysis of crimes committed using the Internet in the criminal laws of some foreign countries.

The purpose of this research is to study the influence of tax socialization, tax incentives, tax sanctions and trust in taxation institutions on taxpayer compliance, as well as the moderating role of trust in taxation institutions in strengthening the influence of tax socialization, tax incentive...

This research aims to determine the development and implementation of green infrastructure, regulations and policies on green infrastructure as well as challenges, obstacles and solutions to green infrastructure in Indonesia. Sustainable development that pays attention to the environment in the e...

Financial statements are an important source of information for evaluating the financial position and performance of a company. This report contains information about the company's profit, which makes it possible to measure success or failure in achieving predetermined goals. This study aims to e...