The concept of justice is not only understood as a concept aimed at humans as the subject, but also the environment as a unified system, which ultimately justice is also for humans and the environment itself, both for present and future generations. The principles that develop in relation to environmental protection and management, are formed from global awareness which then become principles that must be adopted in the legal systems of countries that recognize the importance of environmental protection and preservation. The Supreme Court is fully aware of its role in protecting and preserving the environment. Through its regulations and decisions, the Supreme Court seeks to form a unified view of green justice and 'green judges'.

The purpose of this paper is to analyze the Legis Ratio in the regulation of Ministerial Regulations in Article 8 of Law 12 of 2011 concerning Formation of Regulations and Regulations as amended by Law 15 of 2019 concerning Amendments to Law 12 of 2011 concerning Formation of Regulations. This research is normative legal research with a philosophical approach, conceptual approach, comparative law, and historical approach. The legal materials used are primary, secondary, and tertiary legal materials. basic norms and laws and regulations, while secondary sources include new and current scientific knowledge which includes books, research reports, journals, magazines Tertiary sources namely black law dictionary, abstracts and other tertiary sources Analysis of legal material is carried out with descriptive perspective. The results showed that the regulation of Ministerial Regulations departs from the desire to re-regulate clearly the existence of Ministerial Regulations previously stated in the Explanation of Law 10 of 2004 concerning Formation of Legislation so that the existence of Ministerial Regulations has stronger legal legitimacy in the legislation system Indonesia. The Ministerial Regulation provides the legal basis for the Minister to form laws and regulations in their respective fields as an assistant to the President in carrying out governmental power.

Basic considerations of the Constitutional Court made ultra petita verdict  was:(a)  philosophical reasons in order to enforce substantive justice and constitutional justice as embodied in the Constitution NRI 1945, (b) theoretical grounds related to the authority of the judge to explore, discover and follow the legal values that live  in the community, if the law does not exist or insufficient legal anymore (outdated), and (c) juridical reasons relating to the provision of Article 24 paragraph (1) NRI 1945 Constitution and Article 45 paragraph (1) of Law no. 24 year 2003 on the Constitutional Court, that Court as organizers aim to enforce the judicial justice according to law and the evidence and the judge's conviction. The verdict the Constitutional Court which is ultra petita  basically acceptable, all associated  to  the subject of the request and based on considerations which can be accounted for philosophical (ie, contains the values of justice, morality, ethics, religion, principle, doctrine). The authority to make ultra petita verdict for the Constitutional Court can only be given if there is vagueness of legal norms (vague normen) through the method of interpretation of the law, or if a legal vacuum (rechts-vacuum) through the creation of legal methods (rechtschepping). But considering the legal interpretation and legal formation are highly subjective, hence in order to prevent abuse of power, the Constitutional Court issued a verdict ultra petita, should be limited by the principles of a democratic state of law,  the principles of fair trial and impartial, and general principles of good governance.

Tax dispute resolution in Indonesia is not a quick, simple, and economical process. Taxpayers have to wait more than three years for a lawful resolution. This paper elaborates on how mediation can be a potential strategy to resolving tax disputes in Indonesia through administrative law. The Organisation for Economic Cooperation and Development recommended the establishment of a positive connection between taxpayers and the revenue body by changing their relationship from a confrontational to a collaborative one. Mediation encourages this positive bond and has been successfully implemented in Australia. A similar approach is strongly recommended for the Indonesian government. The auditing process provides an opportunity for mediation to minimize tax disputes. However, this process is not easy to implement because it needs political will and a strong desire by the government to implement changes. Mediation is an attempt to achieve a winwin solution and is in line with the principles of Pancasila, given that it ensures deliberation to reach an agreement. If implemented, then mediation will be a courteous approach to tax dispute resolution and will pave the way to a good post-dispute relationship in Indonesia.

Village Owned Enterprises are business entities that are carried out by the village government together with the village community to improve the village economy and make the village independent of the economy that depends on the regional or central government. Village-Owned Enterprises are not only in Indonesia, China, already has a village-owned business entity called the Township and Village Enterprises and with the presence of China' Township and Village Enterprises is able to improve the economy of its people. This study tries to compare the concepts and characteristics of Village-Owned Enterprises with Township and Village Enterprises to get concept of economic development in Indonesia. This research uses Normative research by studying Chinese economic system research with Indonesia. The results of this study regarding the economic development of a country must indeed involve the lower level of society, economic changes that exist in the lower level community or village community, with an increase in the village economy will increase in increasing regional or central economy.