<p>Marriage at the age of children still occur in some areas. Not only in Indonesia, in some areas is still high number of early marriages. Indonesia has had a regulation on the protection of children. But on the other hand the marriage at the age of children is still high even ranked second in Southeast Asia after Cambodia. This obviously shows that regulation owned does not run optimally. This article will discuss about some children's rights that are violated by the existence of early marriage. Despite showing some of the negative effects of marriage on the age of the child but at the end of this writing offers several formulations so that children in the age of marriage is not so much seized the rights of the child.</p><p>Perkawinan di usia anak masih marak terjadi di beberapa wilayah. Tidak hanya di Indonesia, di beberapa wilayah masih tinggi angka perkawinan dini.Di Indonesia telah memiliki regulasi tentang perlindungan anak. Namun disisi lain perkawinan di usia anak masih tinggi bahkan menduduki peringkat ke 2 se Asia Tenggara setelah Kamboja. Hal ini jelas menunjukkan regulasi yang dimiliki tidak berjalan optimal. Pada tulisan ini akan membahas tentang beberapa hak anak yang dilanggar dengan adanya perkawinan dini. Kendati menunjukkan beberapa dampak negatifdari perkawinan di usia anak namun di akhir tulisan ini menawarkan beberapa formulasi agar perkawinan di usia anak tidak begitu banyak menyita hak-hak anak.</p><p> </p><p align="center"> </p><p> </p>

This paper aims to analyze the mechanism for submitting and granting restitution as the responsibility of perpetrators of crimes. This is to fulfill the rights of children who are victims of criminal acts. The implemented provisions governing the submission and granting of restitution are regulated in PP No. 44 of 2008 and PP No. 43 of 2017. However, the implementation of the restitution provision,which is the right of the child (victim), has not been fully implemented due to a lack of maximum assistance by the relevant government, such us fulfilling the rights of victims to obtain rehabilitation, compensation and restitution as a form of protection of children after the occurrence of a crime for the loss suffered by the child and / or the family of the victim. This study uses doctrinal research (doctrinal legal research), while the approach used is (socio-legal studies) an effort to explore a problem by not only fulfilling the study of legal norms or doctrines, but also looking comprehensively at the context of norms and enforcement. The results showed that the submission of restitution stipulated in Government Regulation No. 43 of 2017 outlines that restitution is a compensation payment charged to the perpetrator based on a court decision.  It  has permanent legal force for material and immaterial losses suffered by the victim or his family, as in the case of giving restitution for a non specifically regulated the period of payment and a rejection of payments from perpetrators of sexual crimes.

Abstrak Transfer Pricing kerap digunakan sebagai upaya untuk memperkecil pajak korporasi yang berada dalam satu grup induk dengan menggeser atau merubah harga atau laba antar korporasi. Perbuatan tersebut mengakibatkan berkurangnya penerimaan negara yang berujung pada tindak pidana karena merugikan keuangan negara. Perkembangan dinamika ekonomi dan metode baru untuk memperkecil pajak perusahaan selalu satu langkah di depan dari pada peraturan hukum yang berlaku, disamping itu struktur kepengurusan korporasi yang kompleks terlebih untuk mengambil keputusan penghindaran pajak yang diputuskan secara kolektif menimbulkan pertanyaan siapa yang seharusnya bertanggungjawab, sebab keputusan tersebut untuk dan atas nama kepentingan korporasi bukan individu pengurus. Tulisan ini bertujuan untuk mengkaji pengaturan hukum korporasi sebagai pelaku tindak pidana penghindaran pajak dengan praktik transfer pricing  serta memperjelas konsep pengaruh teori vicarious liability terhadap sanksi pidana korporasi akibat penyalahgunaan transfer pricing untuk menghindari pajak. Kata Kunci: Transfer Pricing, Kejahatan Korporasi, Penghindaran Pajak, Pertanggungjawaban Pidana Korporasi.

The Covid-19 pandemic, which has become a global epidemic, requires the implementation of health protocols in order to prevent its spread, creating its own social problems, especially for the growth and development of children, so that they are the most affected. This study uses empirical juridical methods and uses a conceptual approach. The results of this study indicate that the problem of fulfilling children's rights during the pandemic is still a priority scale program by the government in Jember Regency which must be resolved immediately, especially in terms of health and education. In the context of health, children still have not received vaccination facilities. On the other hand, online children's education is also not optimal due to limited interaction between teachers and students. This research also formulates recommendations for formulating precise policies in terms of mainstreaming the fulfillment of rights to children during the Covid-19 pandemic, especially in Jember Regency, establishing an accountable and accurate information system regarding the distribution of children affected by the Covid-19 pandemic, and making new breakthroughs related to mechanisms. education, health and the environment in favor of the fulfillment of children's rights

In 2015, the Indonesian government unveiled the Smart Indonesia Program, or Program Indonesia Pintar (PIP). The program consisted of educational subsidies through cash transfers exclusively granted to students aged from 6 to 21 years old from poor families. This paper examines the role of the PIP subsidy pertaining to the fulfilment of the right to education. As a consequence, it resulted in a competing account between cash transfers and the minimum standard of government duties to fulfil the need for adequate educational support. There is a paradox in the government's educational policy on the fulfilment of human rights to education in dealing with the PIP program. While educational complexities faced in remote areas cannot be hindered and it is granted not solely to students from vulnerable families. Such discrepancies in programs circumstantially affirm that the government ignores the root of Indonesia's educational problems, including providing free education as its obligation to human rights. The research conducted concludes by suggesting the government to evaluate the current policies by considering budget priorities and the efficiency of providing inclusive education.