No abstract

The 1945 Constitution of the Republic of Indonesia has mandated in article 1 paragraph (3) that our country is a state of law, so let it be law as its commander, especially in an era of democracy that craves law as its main pillar. The purpose of this study is to provide action to traffic offenders. The research method used is normative juridical law research, which is research based on literature study which includes primary legal materials, secondary legal materials and tertiary legal materials. The results of the research on the value of our legal awareness penetrate into the conscience and become the needs of every individual, of course in order to anticipate the low value of legal awareness, the government through institutions in charge of law must proactively improve the legal education system for citizens (department of justice through the Pos Komalu program, state police). Republic of Indonesia through awareness programs for security and public order and others), it is hoped that the value of legal awareness of citizens will increase so that they know and understand that if there are legal problems that befall them, they can exercise their rights before the law, especially regarding the issue of Law no. 22 of 2009 concerning road traffic and transportation.

Tax collection is a function that the state must carry out for the welfare of the people. Every tax levy must be based on law. Thus the tax must have a clear legal basis and its implementation should not be carried out without a legal basis.To achieve the target of state revenue, the government agreed to sign Government Regulation of the Republic of Indonesia No. 23 of 2018 (PP 23) concerning income tax on income from business received or obtained by Taxpayers with Certain Gross Circulation. Through this Government Regulation, entrepreneurs and SMEs who have income of less than Rp. 4.8 billion in one tax year can pay a tax of 0.5 percent of their gross turnover. The aspect of justice is one of the cons that is often highlighted considering that the PPH 23/2018 income tax is included in the final tax. This is the MSME tax which is final. Regardless of whether the final result of the taxpayer's business is profit or loss, as long as the taxpayer has a turnover, the taxpayer must pay taxes. The type of research in this research is normative juridical law research, which is research based on literature study. Found through a good arrangement, PP 23 of 2018 is a form of partisanship of the state in the field of taxation for the community. MSMEs are given leeway in calculating their taxes, which are half a percent of the gross turnover each month. In addition, PP 23 was made to encourage the public to participate in formal economic activities, by providing convenience and more justice to taxpayers. Government Regulation no.23 of 2018 is expected to be able to support Tax Collection and expand the taxation database, as well as support policies that strengthen the national economy.

Pemahaman yang baik tentang tahapan perkembangan anak dapat memberikan dampak positif bagi orangtua untuk mengasuh anaknya dengan lebih baik lagi. Agama Islam, melalui Al Quran maupun Hadits banyak memberikan informasi mengenai tahapan perkembangan anak, dan bagaimana seharusnya mengasuh sesuai dengan tahapan perkembangan tersebut. Apa yang sudah diinformasikan Al Quran dan Hadits, sudah terbukti kebenarannya secara ilmiah. Berdasarkan ajaran Islam, dan didukung oleh bukti ilmiah menurut perspektif sains modern, manusia sudah dapat dididik semenjak ia berada dalam kandungan ibunya. Ketika masih berbentuk janin yang berusia sekitar 120 hari, janin sudah bisa mendengar, bisa terkejut jika mendengar suara keras, matanya berkembang, mengetahui adanya cahaya jika ditempelkan senter yang menyala di perut ibunya, janin sudah bisa melihat cahaya yang masuk melalui dinding rahim ibunya. Dengan kata lain, janin sudah dapat dipengaruhi (dididik) karena sudah dapat berinteraksi dengan dunia sekitarnya. Interaksi yang dilakukan orang tua baik secara fisik, emosi, maupun sosial sangat menentukan pertumbuhan dan perkembangan janin dalam kandungan. Perilaku kehidupan orangtua (ayah sekaligus ibu yang sedang mengandung) seharusnya selalu berada dalam koridor ajaran Islam, yang terbukti melalui sains modern jika dilaksanakan dengan baik maka akan memberikan dampak positif untuk perkembangan seorang anak manusia kepada kehidupan yang lebih baik pula.Kata Kunci: Parenting, Pengasuhan, Perkembangan