Micro, Small and Medium Enterprises (MSMEs) are economic sectors that have significant role in the national economy. Based on data from the Central Statistics Agency (BPS) in 2017, the contribution of MSMEs reached 61.4% of the total Gross Domestic Product (GDP). MSMEs also absorb employment of almost 97% of the total national workforce, with the number of MSMEs reaching 60 million units. However, when compared with the contribution of MSMEs to tax revenues, there is a missmatch where the contribution of MSMEs to tax revenues is very small, which is approximately 1% of total tax revenues. The imbalance in the contribution of MSMEs is an indication that the level of compliance of MSMEs in fulfilling their tax obligations is very low. Data in this research will be obtained by field observation, interview and questionnaire. The legal policy of imposing MSME's Income Tax is expected to justify taxation policies, while considering the applicable variables in making a good tax policy, through harmonizing aspects of tax collection justice with efforts to encourage voluntary compliance and MSME growth. Through the right tax policy, it is expected to optimize government revenues from the tax sector and encourage the growth of MSMEs.The results of this study indicate that (1) the tax rate for MSMEs of 1% of turnover is quite burden some for MSME players. In addition to the large tax rate, their lack of understanding of tax obligations and the limitations of their human resources to take care of taxation are also obstacles for them to comply with tax payment obligations. (2) MSMEs actors appreciate the new tax rate for MSMEs as much as 0.5% of turnover contained in PP No. 23 of 2018. They hope that the socialization of MSME taxation can be obtained immediately so as to support them to comply with tax obligations.

The research objective is to identify and analyze the implementation of Diversion in order to realize Restorative Justice in the Juvenile Criminal Justice System in an effort to provide legal protection for child criminal offenders. The approach method used in this research is normative juridical or library law research or doctrinal law research, namely legal research by examining library materials and secondary materials, the results of the study found that the obligation to seek diversion with the Restorative Justice approach at every stage in the criminal justice process Children must be carried out in the Criminal Justice System, Diversion as a step towards transferring the settlement of children's cases from the criminal justice process to non-criminal justice processes by prioritizing the Restorative Justice approach which can be carried out by way of deliberation or mediation which emphasizes efforts to restore back to its original state in a friendly manner.

Notary is apublic official who runs most of the public functionsin the state, especially in the civil law. Notary has authority to make authentic certificate of all deeds, agreements, and regulations which is obligated by legislation or which is desired by an interested party, to be declared in the deed authentic, guaranteeing deed date, saving certificates, giving grosse, copies and citations of certificates, all along the deed is not assigned or excluded to the officer or other person which is specified by law.In the authority need to carry out surveillance and MPD is the only aut horized institution to implement surveillance, inspection and giving punishment toward notaries in the district/city. The institution exists of Region Supervisor Council and the Central Supervisors Council.MPD has a special authority which can be run to check notary relate to the investigators request, prosecutors or judges to take a photocopy minuta or other documents which is attached to the minuta or protocols in Notary storage, calling the Notary related to deed which has been made or notary protocols which are in Notary storage.Keywords: Notary, MPD, Lawyer

The term constitution comes from a constituer which means to form, that is , the whole of the rules both written and unwritten which regulate in a binding manner the way a government is held in a society. Constitutionalism in the strict sense is that the administration of the government which islimited by the Constitution, in a broad sense, is a set of political values and aspirations that reflect the desire to protect freedom by carrying out internal and external supervision of government power.There are differences and similarities in the four constitutional ions in Indonesia: a) Procedural aspects: only in the 1945 Constitution, as written and unwritten basic law, are flexible and rigid to adopt the supreme constitution, procedures for establishing and forming by the MPR, other written constitutions; RIS by the Constitutional Assembly, 1950 Constitution by the Constituent Assembly; RIS changes to the constitution with the Federal Law while the 1950 Constitution by the Assembly changes the Constitution; b) Substantial aspects, the form of the Unitary state existed in the 1945 Constitution before and after the changes and the 1945 Constitution, while the RIS of union states, all forms of republic government, recognition of human rights, the system of government of the 1945 Constitution before and after quasi presidential and presidential changes, while RIS and The 1950 Constitution of the Republic of Indonesia, the 1945 Constitution before the change of the highest sovereignty holders of the MPR, the RIS by the Government together with the DPR and the Senate, the 1950 Constitution by the Government and Parliament.Keywords: Constitution; Constitutionalism; Indonesian Constitution.

The purpose of this study to determine and analyze: 1) Factors leading to disputes between the parties relating to the deed of Notary. 2) Role of relevant Notary Deed had made in the event of a dispute between the parties. 3) The legal protection against related Notary Deed which is made in the event of a dispute between the parties. Legally sociological research approach. The data in this study are primary data obtained from the field by means of interviews and secondary data consists of primary legal materials, secondary law and tertiary legal materials by means of literature. Data were then analyzed qualitatively.Based on the results of data analysis can be concluded that: 1) Factors leading to disputes between the parties relating to Deed, there are two reasons, namely: breach of contract committed by one of the parties which resulted in the loss and not the acquisition of rights of one party and if the deed made by Notary goes wrong in terms of formal and material aspects of birth. 2) The role of the Notary in the event of any dispute if the dispute caused by the parties themselves then the Notary will not be involved and would only be called as a witness in the trial, but if notaries who made a mistake in making the deed of the Notary may be sued by the parties which would result be under the hand and null and void. The parties will also get compensation if the parties feel aggrieved by deed made by Notary. 3) Protection of the Notary Law contained in Article 66 of Law No. 2 2014 On Notary, wherein if the investigators, prosecutors and judges will perform a calling and examination of the Notary, must go through the approval of the Honorary Council of Notaries.Keywords: Role and Legal Protection; Notarial Deed; Dispute