Tindak pidana korupsi di Indonesia saat ini telah menjadi kejahatan serius. Pengembalian harta kekayaan Negara diupayakan dengan cara penerapan pidana tambahan berupa pembayaran pidana uang pengganti. Dalam rangka mengoptimalkan pelasanaan pembayaran uang pengganti Mahkamah Agung telah menerbitkan Perma Uang Pengganti dalam rangka memberikan pemahaman yang sama kepada penegak hukum khususnya Hakim dalam penerapan Perma Uang Pengganti kepada Terdakwa Korupsi. Permasalahan dalam artikel ini, yaitu: bagaimanakah penerapan Perma Uang Pengganti dalam Putusan Hakim bagi Terdakwa tindak pidana korupsi. Metode pendekatan yang digunakan dalam penelitian ini adalah yuridis normatif. Tipe penelitiannya adalah deskriptif dengan menggunakan data sekunder. Hasil penelitian memperlihatkan bahwa Hakim dalam memutuskan pidana uang pengganti telah menerapkan sebagian ketentuan Perma Uang Pengganti, namun penerapan tersebut belum merata tertuang dalam setiap putusan hakim.

Women and children are groups that are vulnerable to acts of violence. National and international laws have provided protection for women and children from acts of violence. In addition, customary law as one of the rights of origin also provides protection. In West Sumatra, protection for women and children is provided through customary law contained in the Undang-Undang nan Salapan and in the Petatah Petitih that exist and lives in society. Through the nagari government, protection is provided through the resolution of acts of violence against women and children through customary settlements of acts of violence that are mild in nature. Meanwhile, serious acts of violence are resolved through the criminal justice system. It is necessary to prepare a nagari regulation to provide a legal basis for optimizing legal protection for women and children that is truly in line with the conditions that exist in customary law communities.

Tax crimes can be committed by taxpayers which include individuals as personal taxpayers and corporate taxpayers as taxable companies. The problem in the enforcement of tax criminal law is the unclear rules regarding corporate criminal liability in tax crimes. This article aims at discussing corporate criminal liability in tax crimes and its application in the investigation and prosecution process. The research uses normative legal research by collecting secondary data. They are primary legal sources and secondary legal sources. The results show that in handling tax crimes, both the investigators and prosecutors are doubtful to process the criminal liability of a corporation. The cause is the lack of clarity in the tax laws. As a result, criminal liability is just addressed to individual taxpayers as material perpetrators, even though the crime occurred within the scope of work of a corporation. Meanwhile, the corporation cannot be held criminally responsible. Thus, the shareholders, cannot also be held criminally responsible. Therefore, it is necessary to amend the current tax laws, so that a corporation can be prosecuted and punished for corporate crime. It is then expected that the compliance of corporations as the taxpayer will increase, and at the same time, tax evasion by corporations could be prevented. Finally, it is hoped that it will increase state revenue from the tax sector.

In carrying out the duties, the notary applies as an official who makes authentic deeds in the form of original deed. Original deed is a state document made by a notary as a public official which is then placed in storage in the notary’s office. In this case, it is also a confidential profession of a notary. The problems are: 1) how the implementation of confiscation of notary original deed by investigator in Bukitinggi Police Station, 2) what are the obstacles in carrying out the confiscation of the notary original deed by investigator in Bukitinggi Police Station, and 3) what efforts to overcome the obstacles experienced by investigator in carrying out the confiscation of the notary original deed in Bukittinggi Police Station. This research applies an empirical juridical method. The characteristic of this research is descriptive analysis. All research data will be analyzed qualitatively. The research findings include: 1) the implementation of confiscation of notary original deed by investigator in Bukitinggi Police Station can be performed by requesting prior approval from the Regional Honorary Board of Notaries, 2) the obstacles in the confiscation of notary original deed by investigator in Bukitinggi Police Station is the time period, 3) effort to overcome the obstacles experienced by investigator in confiscating the notary original deed in Bukittinggi Police Station is to provide explanation and understanding.