This research is based on the problem of applying the principle of taxation democracy to the politics of tax amnesty as an effort to increase state revenue in the context of tax administration. The first major issues include the application of democratic principles as mandated by the constitution of the provisions of Article 23A of the 1945 Constitution which stipulates that taxes shall be levied under the law. Tax amnesty is one form of short-term tax incentives. Tax Amnesty intended to increase investment to achieve national development. The second major issue concerns the repatriation of assets as a form of taxpayer investment and the implementation of integrated taxpayer data collection as a form of tax administration in order to achieve better national taxation system and future revenues can be further increased. ABSTRAKKajian ini menekankan pada pembahasan penerapan prinsip demokrasi perpajakan pada politik hukum pengampunan pajak sebagai upaya peningkatan sumber penerimaan negara dalam konteks administrasi perpajakan. Permasalahan pokok yang pertama antara lain penerapan prinsip demokrasi sebagaimana amanat dari konstitusi ketentuan Pasal 23A UUD 1945 yang mengatur bahwa pajak harus dipungut berdasarkan undang-undang. Pengampunan pajak merupakan salah satu bentuk insentif pajak yang bersifat jangka pendek. Pengampunan Pajak dapat meningkatkan investasi guna mencapai pembangunan nasional. Permasalahan pokok yang kedua berkenaan  repatriasi aset sebagai bentuk investasi wajib pajak dan dilakukannya pendataan wajib pajak terintegrasi sebagai bentuk administrasi perpajakan guna mencapai sistem perpajakan nasional yang lebih baik dan penerimaan negara kedepannya dapat lebih meningkat.

Law Number 32 of 2009 concern about Environmental Protection and Management does not provide adequate regulation in providing sanctions against perpetrators of pollution, except only providing a legal basis for employers to provide compensation payments to victims of pollution. Therefore it is necessary to know about the position of the Polluter Pays Principle in the Environmental Legal System as Agrarian Reform. The principle of paying polluters who have the function of authorizing should not be formulated in the explanatory section of the article. If following the explanation of Law No. 23 of 1997 concerning Environmental Management, the purpose of the principle of polluter pays, even has many meanings such as paying to pollute or can be interpreted as a license to pollute. As a result of the study of international law, the principle of polluter pays has two meanings, namely as an economic instrument with the intention of charging fees to potential polluters and is also interpreted as a basic instrument to hold legal liability for incidents of environmental pollution.Undang-Undang Nomor 32 Tahun 2009 tentang Perlindungan dan Pengelolaan Lingkungan Hidup tidak memberikan pengaturan memadai dalam memberikan sanksi terhadap pelaku pencemaran, kecuali hanya memberikan landasan hukum bagi pengusaha untuk memberikan pembayaran kompensasi kepada korban pencemaran. Oleh karena itu perlu mengetahui mengenai kedudukan Prinsip Pencemar Membayar (Polluter Pays Principle) dalam Sistem Hukum Lingkungan Sebagai Reformasi Agraria. Prinsip Pencemar Membayar yang memiliki fungsi mengesahkan seharusnya tidak dirumuskan dalam bagian penjelasan pasal. Jika mengikuti penjelasan Undang-undang No. 23 Tahun 1997 tentang Pengelolaan Lingkungan Hidup, maka maksud Prinsip Pencemar Membayar, bahkan memiliki banyak pemaknaan seperti membayar untuk mencemari (paying to pollute) atau dapat dimaknai sebagai license to pollute. Hasil telaah hukum internasional, prinsip pencemar membayar memiliki dua pemaknaan, yaitu sebagai instrumen ekonomi dengan maksud pembebanan biaya kepada pelaku pencemar yang potensial dan diartikan juga sebagai instrument dasar untuk menuntut pertanggungjawaban hukum atas terjadinya kasus pencemaran lingkungan.

There are many branches of law related to business law, including Corporate Law, Insurance Law, Banking Law, Inheritance Law, Commercial Law, and so on. The three systems of inheritance law have different perspectives in determining who is the heir, as well as other matters concerning inheritance. This will be explained in the next chapter. The issue of inheritance law always has its own challenges in every case. Starting from the ones that are easy to handle to cases that cause minor wars between families, sometimes even lawyers seek profit from this inheritance law case.