The application of regional regulations in the field of Regional Taxes and Retribution in Ternate City has not yet been submitted to the Court with criminal convictions, but it is realized that the regional regulation enforcement officers have not fulfilled the tax obligations. Even so, violations of the Tax and Retribution Regional Regulations on administrative law sanctions are chosen to be enforced rather than criminal sanctions because administrative legal sanctions are more effective in their enforcement. Therefore, the formation of regional regulations on taxes and levies does not only pay attention to aspects of legal substance, but also aspects of structure and cultural aspects, in the form of the availability of regional law enforcement officers which in turn result in enforcement of regional regulations on taxes and levies so that criminal sanctions can be utilized to increase original income. Regional (PAD).

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Archipelagic regions characterized by vast ocean area and groups of small islands are dominant factor in affirming the identity of the Republic of Indonesia as an archipelagic state. However, it has not been sufficiently accommodated in Indonesian national legislation. The principle of an archipelagic state should be adopted mutatis-mutandis to be formulated in the management of autonomous regions, not only in Law Number 23 of 2014 concerning Regional Government which is lex generalis in nature, but also in the specificity of the administration of regional governance in archipelagic regions which is lex specialis. The “Principle of Archipelagic State” needs to be implemented into “Principle of Archipelagic Region” for regions with archipelagic characteristics. In this context, an Archipelagic Regional Law is very much needed to reinforce the identity of the Republic of Indonesia as an archipelagic country, and to overcome extraordinary development disparities between eastern Indonesia dominated by islands regions and western Indonesia dominated by large islands.

Tujuan dari dilaksanakannya kegiatan pengabdian kepada masyarakat (PKM) Tingkat Universitas ini adalah agar masyarakat desa fanaha yang umumnya tergolong kelompok masyarakat rentan dapat memperoleh akses informasi dan pengetahuan perihal bantuan hukum cuma-cuma bilamana mereka berhadapan dengan masalah hukum. Metode pelaksanaan PKM Tingkat Universitas ini melalui metode ceramah dalam bentuk penyuluhan/ sosialisasi dan membentuk jejaring paralegal di lokasi pelaksanaan kegiatan PKM. Jejaring paralegal inilah yang akan menjadi penghubung kepada OBH bilamana terdapat warga di lokasi PKM Tingkat Universitas ini yang membutuhkan bantuan hukum cuma-cuma.