Local governments have undergone various regulatory developments sinceIndonesia's independence 75 years ago. Various aspects underlying the development and changes in local government policies can be analyzed using several approaches, such as historical, philosophical, and sociological. This paper will discuss how the legal politics of the development of local government implementation, especially in terms of decentralization. Furthermore, the author will explain about the opportunities for implementing decentralization based on regional capacity to promote welfare of society. This research is normative juridical research using historical approach, conceptual approach, and legal approach. It can be said that the implementation and development of local government implementation is strongly influenced by various aspects other than the legal factor itself. Furthermore, there is still the possibility of implementing decentralization based on regional capacity as an effort to promote social welfare.

The purpose of this study is to describe and analyze the causes of land value zones as one of the variables of land price assessment to determine BPHTB and analyze and solve practical problems regarding the legal strength and validity of land value zones that are used as the basis for land price assessment. This research uses qualitative analysis, this type of research is a type of empirical research. The results of the study showed that the calculation of BPHTB Dispenda Tax using Market Value, self-assessment, and database collected as a reference in determining the price or value of a land, so that DISPENDA Sidoarjo Regency also makes ZNT as one of the comparison variables in determining the value of land and buildings attached to the land because in determining ZNT is also one of them using market value. In addition, all DISPENDA still imposes its authority to conduct assessments of land and buildings for tax payments because there has been no firm action on the assessment and there have been no regulations affirmed for the implementation of local taxation on BPHTB. Keywords : Land Value Zone, Land Price Assessment, BEA, Land and Building Rights.

The Complete Systematic Land Registration Program (PTSL) actually has an orientation to provide guarantees of legal certainty. However, the formulation of rules in Ministerial Regulation No. 6/2018 regarding PTSL provides space for not fulfilling three values that must be met by law. This study aims to analyze PTSL Regulations in the perspective of Gustav Radbruch's triadism. This research is a juridical-normative research by prioritizing conceptual and statutory approaches. The results of the study confirmed that from the aspects of fairness, benefit, and legal certainty, the regulation of the payment of taxes payable for the transfer of rights to certified land from the PTSL program as stated in the PTSL Ministerial Regulation has the potential to prevent the three basic legal values from being realized. The non-realization of the three basic legal values above in the formulation of arrangements for payment of taxes payable for the transfer of land rights certified from the PTSL program has the potential to cause injustice in society while minimizing the beneficial aspects of the PTSL program as well as creating legal uncertainty in society regarding the implementation of the PTSL program which has the potential to harm human rights. community as PTSL participants. Revisions to the PTSL Ministerial Regulation, specifically Article 33 paragraph (1) of the PTSL Ministerial Regulation in conjunction with Article 40 paragraph (1) of the PTSL Ministerial Regulation actually aim to fulfill the three basic legal values put forward by Gustav Radbruch, for ensuring justice, expediency, and legal certainty.

The position of the Prosecutor's Office which is institutionally under the executive power but carrying out the duties and functions that are part of the judicial authority clearly raises a problem of its own in the world of law enforcement. The prosecutor's office as a law enforcement officer in the prosecution field is required to be fair and objective and independent in faithfully carrying out his duties and authorities, but placing the prosecutor's position as a government institution under the executive very vulnerable from power intervention. This condition is very dilemmatic to support the attorney's performance in carrying out his functions and authority.

The prosecutor's position as a government agency that carries out state power in the field of prosecution has resulted in its own legal problems.  The Attorney General's Office, on the one hand, is part of a government agency (executive) and is carrying out a prosecution (judicial) function. There is a conflict of norms in the regulation between Article 2 paragraph (1) of Law No.  30 of 2004 concerning the Attorney General's Office of the Republic of Indonesia with Article 38 paragraph (1) and paragraph (2) letter b of Law No. 48 of 209 concerning Judicial Power. The Prosecutor's Office in carrying out its authority independently and independently in the field of prosecution is difficult to be separated from the influence of the power of the authorities, because the Prosecutor's position is under the executive power.