Perspektif

196-213

Authors: Agung Retno Rachmawati, Joko Nur Sariono

The self assessment system gives trust to the tax payer to count, report the tax in SPT and pay it in the tax office. It is reasonable giving trust to the tax payer balanced with the controlling instrument. For that reason, fiskus given the authorization to do tax inspection. If the inspection result shows the difference, fiskus should establish Tax Permanent Letter function as the dunning letter. Practically, it often happens the difference between fiskus and tax payer. It is one of the causes of tax dispute. For tax payer can propose the objection of Tax permanent letter and if it is refused, the tax payer can appeal consideration. It is in line with article (36) verse (4) of law constitution, tax payer should pay 50% of tax burden before appealing consideration. The heavy requirement of appealing consideration made in order that institution does not function as excuses of cancelling taxation. Certainly the rule is being a problem for tax payer. That is why tax payer has access to look for justice even though he/she has to fulfill the heavy requirements to fulfill her/his right.

227-235

Authors: Netty Herawati

The settlement of law court dispute in district court simply, rapidly and economically judicature principle hoped be able to settle through the peaceful process with mediation in order that it is not overloaded the case. Since it has been done The rule of High Court of Justice No. 1/2008 it has been effective the process of mediation settlement as an alternative of settlement dispute. In PERMA No. 1/2008 the mediation phase in the process of the settlement of law court dispute in district court is being law of force. The process of the mediation needs much time so if it is not successful , it will be done the process of law court settlement legitimately. The time needed will disturb the implementation of simply, rapidly and economically judicature principle, moreover it has not been successful. While based on HIR, it may be done the settlement of law court dispute peacefully during the law court inspection.

244-251

Authors: Sarwirini

Currently juvenile deliquency has leaded into criminal behaviour as the result the case of children in conflict with the law arises. The efforts to overcome the matters of juvenile deliquency is performed through penal policy and non penal policy. However, such approaches to prevent and to overcome juvenile deliquency that exist today, have a tendency to perform repressive approach. Moreover, imprisonment to children in conflict with the law is still a very prominent way. The appropriate methode and approach to overcome the matters of juvenile deliquency should be performed and based on deep understanding on the causes of juvenile deliquency. Thus, this article aims to discuss the causes of juvenie deliquency both from the perspective of theories and concepts within juvenile deliquency. Besides that it discuss the legal framework and the methode to overcoming the juvenile deliquency in Indonesia.