This study aims to determine the effectiveness of the validation of Land and Building Rights Acquisition Duty (BPHTB) against tax object value discrepancies, the BPHTB validation process carried out by the Medan City Regional Revenue Service (BPPRD) and how to determine the Tax Object Principal Value (NPOP) in accordance with the actual value of the tax object. This type of research is a descriptive normative research. The effectiveness of BPHTB validation against the discrepancy in the value of tax objects is seen based on the BPHTB revenue data mentioned above, it is known that the number of targets and realization of BPHTB taxes seen from 2017 to 2019 is quite effective. The BPHTB validation process carried out by the Medan City BPPRD in general is quite satisfactory, plus currently the BPHTB SSPD validation process is carried out with an online system, so that the BPHTB SSPD validation process becomes easier and faster. How to determine the Principal Value of the Tax Object (NPOP) by determining the transaction value in the sale and purchase transaction. The use of the transaction value used as the basis for calculating BPHTB often creates problems. The difference in the transaction value agreed by the parties and stated in the deed with the transaction value used as the basis for calculating BPHTB according to BPPRD research, in this case there is uncertainty about which value is correct, so determining the NPOP in accordance with the actual value of the tax object becomes difficult. except by conducting field verification on the said BPHTB object.

AbstrakPerdagangan narkotika dewasa ini sangat mengkhwatirkan. Anak-anak yang notabene generasi penerus sebagai penentu kemajuan bangsa, terlibat dalam tindak pidana narkotika. Anak tidak hanya selaku penyalahguna, namun juga sebagai kurir dalam perdagangan narkotika. Hal ini tentu sangat memprihatikan, sehingga seluruh pemangku kepentingan (stake holder) harus berperan dalam melakukan pencegahan tindak pidana narkotika pada anak. Tindak Pidana narkotika mendapat ancaman pidana penjara dan denda yang berat. Inilah yang harus disadari oleh masayarakat, khususnya di daerah mitra, yaitu kelurahan Bantan Timur. Selain menyadarkan ancaman pidana, pendidikan hukum juga memberi tips agar anak tidak terlibat dalam tindak pidana narkotika, baik itu sebagai penyalahguna maupun kurir. Tentunya efektifitas dari tips pencegahan tersebut akan sangat ditetukan oleh lingkungan anak itu sendiri. AbstractThe narcotics trade today is very worrying. Children who are in fact the next generation as determining the progress of the nation, are involved in narcotics crime. Children are not only as abusers, but also as couriers in the narcotics trade. This is of course very concerned, so that all stakeholders (stakeholders) must play a role in preventing narcotics crime in children. Narcotics crime is threatened by imprisonment and heavy fines. This must be realized by the community, especially in partner areas, namely the Bantan Timur village. In addition to awareness of criminal threats, legal education also provides tips so that children are not involved in narcotics crime, both as abusers and couriers. Of course the effectiveness of these prevention tips will be determined by the child's environment itself. 541 This work is licensed under a Creative Commons Attribution 4.0 HASIL DAN PEMBAHASAN Pengertian NarkotikaSecara etimologi narkotika berasal dari bahasa Yunani, yaitu murke yang berarti terbius sehingga menjadi mati rasa atau tidak dapat merasakan apa-apa lagi. Pada bahasa Inggris, narcotic diartikan sebagai: a drug that dulls the sense, relives pain, induces sleep, and can produce addiction in varying degree (Soedarto, 1981). Menurut sistem hukum di Indonesia, penyalahgunaan narkotika dikualifikasikan kejahatan yang diatur dalam Undang-Undang No. 35 Tahun 2009 tentang Narkotika (UU Narkotika). Menurut UU ini, narkotika adalah zat atau obat yang berasal dari tanaman atau bukan dari tanaman, baik sintetis maupun semi sintetis yang dapat menyebabkan penurunan atau

This study aims to show that the legal rules regarding the eradication of terrorism are regulated in Law No. 5 of 2018 concerning Amendments to Law No. 15 of 2003 concerning the Stipulation of Perpu No. 1 of 2002 concerning the Eradication of Criminal Acts of Terrorism. Law enforcement against the eradication of terrorism in Vital Objects in the North Sumatra Regional Police refers to the theory of law enforcement according to Soerjono Soekanto that law enforcement has 3 elements, namely: first, legal certainty (rechtssicherheit), second; Benefits (zweckmassigkeit), and third, Justice (gerechtigkeit). The research method used is a normative juridical research with analytical descriptive research characteristics. This study uses materials obtained from the results of library research, from library research secondary data is collected which includes primary legal materials, secondary legal materials and tertiary legal materials. Data analysis in this study is qualitative. The results showed that the opportunity for the police to take preventive action, namely to prohibit and process the law of all public actions that could be categorized as leading to radicalism or terrorism refers to law enforcement theory.

This paper riset aims to examine and analyze the legal rule regarding airlines for passenger aircraft in Indonesia is Law No. 8 of 1999 concerning Consumer Protection, Law no. 1 of 2009 concerning Aviation and Regulation of the Minister of Transportation No. 89 of 2015 concerning Handling Delays in Scheduled Commercial Air Transport Business Entities in Indonesia and Regulation of the Minister of Transportation Number 92 of 2011 amending the Regulation of the Minister of Transportation No. 77 of 2011 concerning the Responsibility of Air Transport Carriers. The factors causing the delay in departure at Kualanamu Deli Serdang International Airport are one of the factors of weather, and technical problems on aircraft but which are more often caused by weather, especially Kuala Lumpur is the hub airport (collecting airport) of several small airports where the weather can change at any time -Time and it is a thing that often happens in Kuala Lumpur. The responsibility of domestic airlines to aircraft passengers who experience delays in departure at Kualanamu Deli Serdang International Airport is to provide compensation and compensation in the form of soft drinks, snacks and heavy meals as well as compensation, depending on the type of delay according to the category, namely: Category 1, 30 to 60 minutes delay, Category 2, 61 to 120 minutes delay, Category 3, 121 to 180 minutes delay, Category 4, 181 to 240 minutes delay, Category 5, more than 240 minutes delay, Category 6, namely flight cancellations, then the airline is obliged to divert to the next flight or refund all ticket costs.

The purpose of this study was to analyze law enforcement efforts, obstacles and prevention of criminal acts of theft by POLRI against perpetrators of the crime of motorcycle theft with weights in the jurisdiction of Medan Police. This type of research is directed to normative juridical law research. The nature of the research is descriptive analysis of the law enforcement by the Indonesian National Police against the perpetrators of the crime of theft. The results showed that law enforcement efforts were carried out, after the personnel received a complaint report from the victim regarding the occurrence of theft with weighting proceed to the stage of investigation and investigation, against the perpetrators of theft with the weight of a motorcycle subject to Article 363 of the Criminal Code with a maximum penalty of 9 years imprisonment depending on the the method used by the perpetrator to commit theft by weight. Barrier factors include the identity of the perpetrator is not clear, the perpetrator does not have an ID card, the perpetrator does not admit his actions, there are no witnesses at the crime scene. The perpetrator lost evidence, the victim did not want to report it to the police, there were no supporting witnesses. Countermeasures include carrying out preventive measures by carrying out patrols in suspected places, conducting socialization and community approaches in order to create synergistic coordination and cooperation in creating security. Repressive efforts by increasing efforts to take action against perpetrators of theft by weighting motorbikes by providing strict sanctions and having a deterrent effect on perpetrators and providing guidance to the community to comply with the law.