This paper discuss constitutional complaint as laws effort to the violation of constitutional right of civil. The protection of human basic right in the next called constitution right was the one of pure element should be contain in the constututional country. UUD 1945 as basic constitutional of Indonesia contrastly admit and protect civil right constitution, but in reality, many case which complaint to the constition departement that indicated violated constitution right because the laws spread out bay government, on the other hand all effort have done by the complainer can not be justicated. Because of that, appear the ideas of constitutional complaint. constituional complaint is constitution which complaining by the complainer because the ommision of public government which is guessed violated constitutional right of complainer. constitutional complaint in generally can be proposed if all laws effort which here has done or no laws effort again.AbstrakTulisan ini membahas constitutional complaint (pengaduan konstitusional) sebagai upaya hukum terhadap pelanggaran hak-hak konstitusional warga negara. Perlindungan hak-hak dasar manusia yang selanjutnya disebut hak konstitusi adalah salah satu unsur yang mutlak harus ada dalam negara hukum. UUD 1945 sebagai dasar konstitusi Indonesia secara tegas menyatakan mengakui dan melindungi hak-hak konstitusi warga negara, namun pada nyatanya banyak perkara yang diajukan ke Mahkamah Konstitusi yang terindikasi melanggar hak konstitusi karena produk hukum yang dikeluarkan pemerintah, sementara semua upaya hukum yang ada telah ditempuh oleh pihak pengadu tidak dapat diadili. Oleh karena itu, muncul gagasan constitutional complaint. Constitutional complaint adalah pengaduan konstitusional yang diajukan oleh pengadu karena kelalaian pejabat publik yang diduga melanggar hak konstitusional pengadu. Constitutional complaint pada umumnya baru dapat diajukan apabila segala upaya hukum yang tersedia sudah dilalui atau tidak ada upaya hukum lagi.

<p>Taxes are the largest source of state revenue for Indonesia's development, but the tax compliance rate of Indonesians is still low. This study aims to analyze issues related to rethinking criminal law policies in taxation to overcome tax violations. This is normative legal research that uses statutory and comparative approaches. The results of the study show that criminal acts in the field of taxation are included in criminal acts in the field of administrative law, which is known to be simple and flexible in law enforcement as long as the purpose of the law is achieved, namely that taxpayers are willing to pay taxes according to their obligations.</p>

AbstrakPembaharuan hukum pidana di Indonesia yang tertuang dalam konsep KUHP 2012 lebih mengedepankan nilai-nilai keseimbangan, khususnya keseimbangan monodialistik antara kepentingan masyarakat dan kepentingan individu. Nilai keseimbangan ini merupakan perwujudan nilai-nilai dari Pancasila dan UUD 1954. Adanya Nilai keseimbangan ini diharapkan dalam penegakan hukum pidana khususnya ditingkat pemeriksaan di pengadilan terwujud keadilan. Dalam pembaharuan hukum pidana ini sentral penegakan hukum pidana ada pada para hakim. Oleh sebab itu perlu menjaga kualiatas hakim baiktingkat kecerdasannya maupun integritasnya. Disamping itu perlu adanya peningkatan pengawasan terhadap hakim-hakim baik yang dilakukan oleh Mahkamah Agung, Komisi Yudisial dan masyarakat. Sehingga tidak terjadi mafia peradilan.Kata Kunci: Keseimbangan monodualistik, Kepentingan masyarakat dan Individu, Pembaharuan Hukum PidanaAbstractIndonesia penal reform conained in the concept of the Crimonal Code in 2012 put forward the values of balance, especialy monodualistic balance between the interest of society and personal. The value of this balance is the embodiment of Pancasila and the 1945 Constitution. Expected value on the balance in the ecforement of criminal law, especialy at the level of examination in a court of justice materialize. In penal reform, th ecentral penal is on the judges. Therefore it is necessary to maintain the quality of judges both in the level of intelligence and integrity. In addition, the need for increased scrunity of the gudges both in the supreme court, the Judicial Commision and the public. So the judicial mafia is terminated.Keywords: Monodualistic Balance, The Interest of Society and the personal, Criminal Law reform

<p align="center"><strong>ABSTRACT</strong></p><p>            Criminal law enforcement in Indonesia may lack of the justice sense and furthermore highlight the rule of law, this is due to the influence of the philosophy of positivism developed in Europe mainland which has liberal-individualist ideology. This ideology wants everything to be rational and certainty, including legal issues must be no certainty. The purpose of this matter is to protect the rights of individuals. While the Indonesian society is a society that does not highlight the rights of individuals, but respects the balance between individual rights and collective rights. Thus, our criminal law enforcement is still sourced from Indonesian Penal Code which is a replica of the Wetboek Van Strafrech (WVS) created by the Dutch colonialists Government will not materialize justice. It is necessary to face these issues with two steps as the following i.e, <em>first one</em>: the law enforcement agencies in using the law needs a more progressive interpretation, therefore a sense of justice can be realized. Second one, it needs to be realized in accordance with the criminal law reform ideology of kinship based on the values of Pancasila as an ideology of the Indonesia. Such measures are expected to materialize justice in the criminal law enforcement of Indonesia.</p><p><strong>Keywords:</strong> Criminal Law, Law Enforcement, Justice.</p>