<span>Indonesia has established regulations regarding the location of the National Capital. However, the important question is whether the Law is effective and whether the transfer of the National Capital has provided legal protection for indigenous peoples in the area designated as the National Capital. This study aims to analyze the protection of customary law communities in urban forest-based protected forest areas. This research is normative legal research, which uses secondary data with primary, secondary, and tertiary legal materials. The study results show that the state must finalize the Law on the State Capital, which also regulates the legal protection of Indigenous Peoples as a <em>lex specialis</em> provision. The Law on the State Capital must formulate norms that automatically guarantee the determination of the legal status of indigenous and tribal peoples.</span>

<p>Government Regulation No. 46/2013 has not been optimal in providing legal compliance on taxation for Micro, Small, and Medium Enterprises (MSMEs), especially in Yogyakarta. This policy was evaluated and amended with Government Regulation No. 23/2018. The amendment in tax policy for MSME actors was this research background to examine: First, how does the final income tax policy impact MSME taxpayers' compliance in Yogyakarta? Second, what are the legal compliance constraints of MSME taxpayers? The method used in this research was a juridical empirical, supported with the statute and conceptual approach. The results showed that the amendment in the final income tax tariff policy from 1% to 0.5%, as well as provide legal certainty of the timeframe of taxation had a positive impact on increasing taxpayer compliance. There was an increase in the number of taxpayers to 41,000 in 2019, or an increase of 15.5% compared to the number of taxpayers in 2017. However, tariff reduction has not been the answer to taxpayer non-compliance, the Regional Office of the Directorate General of Taxes of the Special Region of Yogyakarta still found tax avoidance. Tax compliance constraints were also caused by taxpayers' distrust of the government, poor tax morale, and tax knowledge. The government needs to conduct a cooperative compliance approach in taxation policies based on trust and dialogue between taxpayers and the government to improve MSME taxpayer compliance.</p><p><strong>Keywords:</strong> Tax Compliance; Final Income Tax Regulation; Micro; Small; Medium Enterprises.</p>

The People’s Republic of China (PRC) is at war with the world. It is a war fought mostly for control and influence, using coercion, corruption, and violent covert operations. The PRC prefers to win this war by never having to fire a shot, but its increasingly powerful military and paramilitary forces loom ominously in the background in support of its expanding war of influence. In Political Warfare, Professor Kerry K. Gershaneck describes how the PRC employs political warfare as its primary weapon to destroy its adversaries, including the United States and many of its allied and partner nations. Failure to understand China’s political warfare and how to confront it may well lead to America’s strategic defeat before initiation of armed conflict or to operational defeat of U.S. military forces on the battlefield. Ultimately, Gershaneck argues in this detailed study, the United States must relearn how to fight on the political war- fare battlefield to identify, deter, counter, and defeat this existential threat.

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The People's Republic of China (PRC) is at war with the world. Chief among the PRC's weapons in its fight against the United States and many of its allies and partner nations are complex, unrelenting political warfare campaigns, often waged with difficult-to-recognize strategies, tactics, techniques, and procedures. This article will underscore the terms and definitions needed to understand PRC political warfare and offer a historical overview of the PRC's development of its political warfare capabilities. A solid understanding of both subjects will help American institutions and citizens alike strengthen their ability to identify, deter, counter, and defeat the PRC political warfare threat.