In 2013 the business circle was struck by the new tax rules, namely Government Regulations PP No. 46, 2013 on taxation regulations among UKM (SME’s) / Small Medium Enterprises but the strong allegations issued PP 46 of 2013 is because the potential tax revenue from the sector of UKM has not been explored to the fullest. By the required by the taxpayer related PP. No. 46 of 2013 uses several variables, namely taxes, taxes, taxes and tax benefits. The object of this research is the perpetrators of UKM (SMEs) in Makassar City who do 40 people using quantitative analysis and quantitative analysis. The result of this research indicates that the perception of justice tax has a significant effect as well as the most dominant variable affecting taxpayer compliance, taxability perception has a significant adverse impact on taxpayer compliance, tax perception simplicity has no significant impact, taxpayer's judgment is not valid in testing. The overall coefficient of determination contributes 26.5%.

The leading cause of corruption in the regions is the enormous power in the hands of the local elite. However, the amount of authority held by the regions is not accompanied by an active control function through oversight institutions that involve the community. This study aims to analyze community involvement in the prevention and eradication of corruption in Indonesia. This research is normative legal research with a doctrinal approach. In a democratic country like Indonesia, community participation is needed in the prevention and eradication of corruption. Public participation in efforts to prevent and eradicate criminal acts of corruption is manifested in the form of data search, acquisition, and provision of data on corruption. In addition, the community has the right to provide advice and opinions responsibly for the prevention and eradication of corruption.

PUBLISHED ON www.substantivejustice.id Vol.1 (1) March 2018 The development of dynamic human behavior will lead to more complex contractual relationships. A contractual relationship that occurs must necessarily be accompanied by certainty and legal protection for each party. Existing regulations should serve as guidelines for contractual relationships. Parking business practitioners and parking service users must understand and know the rights and obligations of each. The form of liability which must be fulfilled by each party shall be adhered to in order to create a good contractual relationship and the fulfillment of rights and obligations based on the prevailing laws and regulations. This research is research with qualitative type with the socio-juridical approach. This study responded the ineffectiveness of the accountability of parking service business actors (PD Parkir Makassar Raya) to the consumer protection of parking service users because there is still a standard clause on the parking ticket. Makassar City Local Government needs to provide direct supervision on policies issued by PD Parkir Makassar Raya and revise the Local Regulation on Parking Management in order to be relevant to the provisions of the higher Legislation (UUPK). Parking service users are also required to increase legal awareness to know what rights and obligations of service users and parking service business actors

Produk halal kini menjadi trend konsumsi di seluruh dunia, baik di negara muslim maupun non muslim. Tidak kurang dari USD 650 juta transaksi produk halal terjadi setiap tahunnya. Sebagai negara dengan mayoritas berpenduduk muslim, Indonesia sudah seharusnya memperhatikan kebutuhan warganya dalam mengkonsumsi produk halal, salah satunya melalui pemberian jaminan halal atas produk yang dikonsumsi. Lahirnya Undang-Undang Nomor 33 Tahun 2014 tentang Jaminan Produk Halal (UUJPH) sesungguhnya semakin mempertegas betapa mendesaknya persoalan halal-haram dalam rantai produksi dari pelaku usaha hingga sampai di tangan konsumen dan dikonsumsi oleh konsumen, dimana terdapat pula peran pihak perantara seperti distributor, subdistributor, grosir, maupun pengecer sebelum sampai ke tangan kosnumen akhir. Hal inilah yang membuat pemerintah daerah berlomba-lomba untuk menghadirkan peraturan daerah halal (perda halal). Dalam penelitian ini akan dibahas kewenangan pemerintah daerah dalam kebijakan jaminan produk halal diantaranya sejauhmana dan bagaimana kewenangan pemerintah daerah dalam mengatur dan mengawasi produk halal. Tujuan dari penelitian untuk mengetahui sejauh mana kewenangan pemerintah daerah dalam hal pengaturan dan pengawasan terhadap produk halal dalam lingkup daerahnya masing-masing. Jenis penelitian ini merupakan penelitian normatif maka digunakan baik data sekunder maupun data primer. Data sekunder mencakup pada bahan hukum Primer, sekunder, dan tersier. Peran Negara dalam Pelaksanaan Undang-undang Nomor 33 Tahun 2014 sebaiknya lebih masih dilkaukan dengan meminta kepada semua Kepala Daerah membuat peraturan daerah mengenai jaminan produk halal agar amanah Undang-undang Nomor 33 Tahun 2014 bisa terwujud.