Human rights violation (HRV) occurs when a state including its organs commits HRV to individual within its jurisdiction. International Law has formulated a wide range of human rights law, especially the CEDAW which has been ratified through Law No. 7 of 1984. However, the law has not been applied properly. This article aims to examine HRV committed by a state which caused inability or unwilling to amend polygamy Law. Based on normative research, analysis to Article 2(f) of the Convention applies a viewpoint equality and state responsibility theories. Through this method, international conventions will be opposed to national provisions, Polygamy regulation. It is found that Indonesia through Polygamy regulation performs discrimination against woman’s rights. It can be stated that Marriage Law treats men and women unequal. It concludes that, as a state, Indonesia should responsible for HRV because the main problem of inequality is discrimination rooted from Polygamy regulation.Keywords: equality, human rights violation, non-discrimination, polygamy, state responsibility

Climate change and global warming affect major change in freshwater availability and season uncertainty which hamper all part of the globe. Although the phenomenon is not new but it needs concerns from all the government of States around the world to  address the problem. If notthe drought and water shortages will directly and indirectly be the world problem and finally will ignite conflict over resources.Pollution and environmental degradation will also affect the sustainability of community’s economic activities. In Indonesia, since the enforcement of the first Environmental Management Act of 1982 up to the third Environmental Management Act of 2019, there have been forty one conflicts involving community and industries and palm plantation companies. All the conflicts are brought before the courts. Herein, industries and plantations are blamed for responsible for river water pollution and environmental degradation. Unfortunately, there is very little information in Indonesia obtained from the research reports, journals, news papers, magazines whether climate change and global warming also responsible for the occurrence of community environmental conflict. From the second data sources obtained from outsite Indonesia it is found that there is a link between climate change and community environmental disputes. The objectives of this paper tryto examine whether the cases submitted and solved by the District Courtsalso have some connection with the climate change phenomenon. Other objectives are to recommend to the Government of Indonesia to strengthen the existing regulations dealing with the climate change

<p>During the long and dry season, land fire which cause smog haze pollution, is a common phenomenon in Indonesia. Although the practice of slash and burn cultivation has no longer in existence after the promulgation of the 1974 Law No. 5 on the Village Government which abolished the <em>Marga</em> Government. Nevertheless, that tradition remained continued practiced by the workers hired by the big palm plantation companies and industries when they open the land to start their activities. it is very surprising that the above practice has resurfaced in the midst of a long dry season that is happening in Indonesia, especially in South Sumatra. Smog and haze resulting from land fire create health problems for the people in South Sumatra, especially in the area where smog and haze located. There are legal instruments as the foundation to claim the healthy environmental rights, the Indonesian Constitution of 1945, The 1999 Law No. 39 on Human Rights and the 2009 Law No. 32 on the Environmental Protection of and the Environmental Management. Herein, the smog and haze pollution are seen to violate the people’s human rights. Unfortunately, the use of human rights law instruments has never been done in Indonesia. Notwithstanding, many community environmental disputes are brought to the District Court rather than to the Indonesian Commission of Human Rights (KOMNAS HAM) for further study.  As a result, the legal instruments above di not fully protect the victims of environmental pollution. This paper suggests the use of human rights provisions as the basis for prosecution for community environmental-human rights related disputes. For that, a comparative study to the practice of the European Human Rights Court will be of beneficial for Indonesia in protecting the people environmental human rights.  In Indonesia the people’s right to a good and healthy environment is constitutional rights and legal rights for it is protected in the Human Rights Law of 1999 No. 39 and Environmental Law of 2009 No. 32. To that end, the human rights approach to the prosecution of environmental disputes are possible because of environmental pollution disturb the enjoyment of human rights.</p>

AbstrakPenghindaran Pajak Berganda diatur di dalam “Pasal 39 UU No. 16 Tahun 2009 Tentang Ktetentuan Umum dan Tata Cara Perpajakan (KUP)”. Tujuan dari jurnal ilmiah Untuk menganalisis dan menjelaskan penegakan hukum terhadap penghindaran pajak berganda di masa akan datang. Penelitian ini menggunakan metode penelitian yuridis normatif, pendekatan undang-undang dan kasus. Hasil penelitian ini adalah Kebijakan hukum pidana dalam penegakan hukum pidana terhadap penghindaran pajak berganda di masa akan datang harus adanya pidana tambahan di dalam rumusan “Pasal 39 UU No. 16 Tahun 2009 Tentang Ketentuan Umum dan Tata Cara Perpajakan (KUP)” belum mengatur secara tegas mengenai: pencabutan izin usaha, pelarangan permanen untuk melakukan perbuatan usaha, penutupan seluruh atau sebagian usaha, pembekuan seluruh atau sebagian kegiatan usaha, dan pembubaran korporasi atau perusahaan tersebut untuk penegakan hukum pidana terhadap penghindaran pajak berganda yang akan datang serta pihak berkepentingan saling berkoordinasi dalam menangani kasus penghindaran pajak berganda tersebut. Saran dari penulis adalah harus adanya pidana tambahan di dalam rumusan pada “Pasal 39 UU No. 16 Tahun 2009 Tentang Ketentuan Umum dan Tata Cara Perpajakan(KUP)” mengenai: pencabutan izin usaha, pelarangan permanen untuk melakukan perbuatan usaha, penutupan seluruh atau sebagian usaha, pembekuan seluruh atau sebagian kegiatan usaha, dan pembubaran korporasi atau perusahaan tersebut. Kata kunci : Kebijakan Hukum Pidana, Penegakan Hukum Pidana, dan Penghindaran Pajak Berganda     AbstractAvoidance of Double Taxation is regulated in the Article 39 of the Act No. 16 of 2009 Concerning General Provisions of Taxation (KUP). The objective of this scientific journal article is to analyze and to explain law enforcement against double taxation in the future. This study uses a normative juridicial research method, a statutory and a case approach. The results of this study recommend the following: that in the criminal law policies of criminal law enforcement against double taxation avoidance in the future, there must be an additional criminal punishment in the formulation of “Article 39 of the Act No. 16 of 2009 Concerning General Provisions of Taxation (KUP)” that has not explicitly regulated the following maters: revocation of business lincenses, permanent prohibition of carrying out business activities, and dissolution of the corporation or company for the enforcement of criminal law against double taxation avoidance in the future. Furthermore, interested parties should coordinate with each other in dealing with the double taxation avoidance case. The writer also suggests that there should be additional punishment in the formulation of “Article 39 of the Act No. 16 of 2009 Concerning General Provisions of Taxation (KUP)” relating to revocation of business licenses, permanent prohibition of carrying out business actions, closure of all or part of business, freezing of all or part of business activities, and dissolution of the corporation or company. Keywords: Criminal Law Policy, Criminal Law Enforcement, and Avoidance of Double Taxation