Tax Revenue is a mandatory contribution that is paid by the people to the state without direct contradiction and will be used for the benefit of the government and the general public Mardiasmo (2011). According to Siti Resmi (2013) tax has two important functions in a country's economy. First, taxes are a source of government funding for development, both the central and regional governments. Both taxes function as tools that govern government policies in the socio-economic field. Tax revenue has increased significantly both in nominal and percentage amounts to total state revenue. On the other hand the percentage of taxpayers is still very small when compared to the total population in Indonesia. This shows the awareness of the people of Indonesia to pay taxes is still low. The responsibility for tax payment obligations, as a reflection of the legal obligations in the field of taxation, rests with the community members themselves to fulfill these obligations. This is in accordance with the self assessment system adopted by the Indonesian Taxation System. The government, in this case the Directorate General of Taxes, in accordance with its function is obliged to conduct guidance / counseling, service, and supervision. In carrying out these functions, the Directorate General of Taxation tries its best to provide services to the public in accordance with the vision and mission of the Directorate General of Taxes. Ultimum Remedium is one of the principles contained in Indonesian criminal law which says that criminal law should be made a final effort in the case of law enforcement. This has meaning if a matter can be resolved through other lines (family, negotiation, mediation, civil, or administrative law) should the passage be passed. Tax Criminal Law Arrangement based on Law Number 28 Year 2007 regarding General Provisions and Tax Procedures along with the Implementing Regulations. These Regulations have been in place since 2008 so there is a need for changes, especially related to the era of Information technology in Business transactions The application of Ultimum Remedium in Taxation Crimes in Indonesia does not provide a legal certainty for taxpayers, because the regulation instrument has uncertainty in its application whether to use the Ultimum Remedium Principle or Premum Remedium, this is because the Directorate General of tax has a very broad authority related to granting Criminal sanctions or administrative sanctions.

This research aimed to review a corporate action which contains the elements of a criminal act that do not fulfill the rights of Persons with Disabilities and liability as stated in Constitutions Number 8 of 2016 concerning Persons with Disabilities. This research using normative law method, the approach that used is statute and conceptual approach. This research shows that the elements of corporate actions that have implications for criminal acts in this law are actions of corporate management acting on behalf of the corporation or the policies of the corporation that have ignored or prohibited persons with disabilities from obtaining their rights as stated in the law. The corporation accountability in Constitution Number 8 of 2016 concerning disability person there are 2 kinds, administrative sanctions and second, cumulative criminal sanctions, namely in the form of imprisonment and fines. Whereas, the concept of criminal liability against corporations used in this law is the corporation as a responsible policy maker and administrator, in the sense that the criminal act according to this law is violated by the corporation, the corporate management will be responsible according to the cumulative criminal sanctions contained in the law.

Structuring regional regulations become necessary as more and more the disclosure of various regulatory problems in the region, both regarding with the amount and material of the load. In an effort to encourage structuring regulations in the regions, this article proposes the use of the omnibus method law in the formation of regional regulations through discussion of urgency and mechanisms the use of omnibus law in the formation of regional regulations. The omnibus law itself is a method or technique in the formation of legislation by establishing a rule to change, revoke, or pass several regulations at once. Method This is worthy of consideration for use in structuring local use regulations overcoming the large number of regional regulations and some of them are problematic in substance. At the local regulatory level, this method is also urgent in order to respond to the Employment Creation Act, which was previously established using the omnibus law method, considering this Law and its implementing regulations require improvements to the regional regulations so that synchronous and harmonious. The mechanism that can be taken is an inventory and analysis of several regional regulations with similar or cognate content to be later formed and compiled into one regional regulation. Various regional regulations whose cargo materials have been combined must be declared revoked and not applies again, in order to make it easier to use compared to just make changes or revoke some articles and insert several new articles as carried out in the Job Creation Law.

Pre-project selling memiliki potensi melanggar hukum. Karena itu perlu dikaji mengenai regulasi tentang pemasaran produk perumahan dengan sistem pre-project selling. Hasil penelitian menunjukkan bahwa terdapat pelanggaran hukum dalam pelaksanaan pre-project selling dimana pada saat memasarkan produk perumahannya pengembang perumahan melanggar ketentuan mengenai Izin Mendirikan Bangunan (IMB), ketentuan mengenai ketersediaan prasarana, sarana dan utilitas umum, dan ketentuan mengenai keterbangunan rumah paling sedikit 20%. Perjanjian Pengikatan Jual Beli (PPJB) tidak dapat memberikan perlindungan hukum yang kuat bagi pembeli rumah, karena faktor subyektivitas pengembang perumahan sangat tinggi dalam menyusun Perjanjian Pengikatan Jual Beli (PPJB) secara baku. Asas kebebasan berkontrak dan asas itikad baik belum diterapkan dalam pembuatan dan pelaksanaan kontrak yang ada dalam Perjanjian Pengikatan Jual Beli (PPJB).

Law is designed to bring justice to the people and to establish good public order. The idea of rule of law construction encouraged fundamental changes to the rule of law itself in accordance with country"s values and interests. This article focuses on what exactly the substance of law and examines how such substance is understood by society. Furthermore, it analyses the application of such substance of law within the society and government organization. It further intends to enable articulating and emphasizing the law and its actual application in "the wholeness" and "helix"Re-conceptualization of conductive-correlative law substances to the understanding and meaning of the law as a norm that has social moment is necessary. The urgency to reconsider the construction of law substances is encouraged by the real fact, which law has deceived into supporting the power abuse, corruption, collusion and nepotism.This research argues that law is not just a normative abstraction, but also in its form as the totality of empirical phenomena that exist in social entities. Law should be understood in the sense of a dynamic, not static, and not general from the juridical elements. In the reformation era, only conceptual understanding that has the relevance.