The problem that occurs next is that not many TUN Courts have handed down dwangsom in decisions to strengthen the executable decision, as a result of implementing regulations for coercive measures that are not yet available.Under Government Regulation (PP) Number 43 of 1991 concerning Compensation and Processes for its Implementation in the State Administrative Court, Article 117 of Law No. 51 of 2009 is implemented by the regulation specified in that regulation. The two main rules of the PP are compensation and compensation. Because forced money (dwangsom) is distinct from compensation or compensation, from a legal standpoint, the PP still does not take into account the laws on forced money techniques. The term "legal vacuum" (rechtsvacuum) refers to a situation where some things have not been covered by positive legislation, given that the law itself cannot address all facets of life that are constantly evolving.The methodology taken in this text is juridical-normative, or based on legal material and looking at concepts, theories, legal principles, and statutory rules. The study's findings indicate that there are varying and mutually counterproductive norms regarding the quantity of forced money to be paid, the kinds of administrative sanctions to be applied, and the methods for carrying them out, along with transfers of positions and the filling of the Plaintiff's positions by other people, all of which delay the administration of justice.

Outstanding Cooperatives are cooperatives that have achievements in obtaining their performance in terms of organizational aspects, management, management aspects, productivity aspects, and benefit and impact aspects of cooperatives that are stipulated by the Decree of the State Minister for Cooperatives and Small and Medium Enterprises. The State Ministry for Cooperatives and Small and Medium Enterprises (Kementerian Koperasi dan Usaha Kecil Menengah) has launched a cooperative achievement assessment program to develop and make existing cooperatives a success. The prediction of cooperative achievements is expected to motivate existing cooperatives to function as economic institutions capable of improving the welfare of members in particular and society in general and building a national economic order that creates a developed, just. A prosperous society based on Pancasila and the 1945 Constitution. Building a national economic order creates a developed, just, and prosperous society based on Pancasila and the 1945 Constitution.

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Along with the increasing import of consignment goods into Indonesia through online shopping, as well as to protect the domestic small and medium industries, on January 30, 2020, the government issued Minister of Finance Regulation Number 199/PMK0.10/2019 concerning Customs, Excise and Tax Provisions on Import of Consignment Goods. The content of the regulation is a decrease in the threshold for exemption from import duties and taxes in the context of imports from USD75 to USD 3 or around IDR 45,000. Implementation in Batam and other areas is very different, this is because Batam is a Free Trade Zone area, so this regulation is the basis for the people of Batam when they want to send goods from Batam to other areas in Indonesia. Goods above IDR 45,000 when shipped from Batam to other areas in Indonesia will be subject to import duty and tax in the framework of import. The problem approach used is normative-empirical approach, where the activity can be observed clearly, whether the community has behaved in accordance with the rules. For 3 years this regulation has been implemented in Batam, this regulation has been effective in carrying out its tax regulerend function, which is to protect the national interest in connection with the increase of imported goods and encourage the growth of small and medium industries, however, this regulation still experiences obstacles due to the low level of public understanding of the Free Trade Zone area, so that the purpose of implementing this regulation is not clearly conveyed and the public also feels objections when sending goods from Batam to other regions in Indonesia, because the goods sent from Batam are not all imported goods.