The new concept of returns losses state finance on corruption based on The Theory of Imprisonment for Non Payment of Fine, firstly came from Singapore state placed in the Criminal Procedure Code Singapore, and the Singapore Customs Act Chapter 70, 119, which requires the convicted person to pay losses to the state. Losses States referred to either a fine of the decision of the judge or of the money indemnity State then in that State applied The Imprisonment for Non Payment of Fine, so the convict is given a prison sentence must conform table the amount of loss Country / Region generated, the equivalent length of additional criminal the perpetrator of a crime, if it is applied in Indonesia is very effective at all, especially in the implementation of the compensation losses Country/Region due to corruption, so it will certainly bring a deterrent effect on criminals. In Indonesia, the the Parliament who make the policy of the legislature or make Act most pleased coupled with Criminal Provisions which adheres to sentencing by the deterrent effect which intends to apply the theory of retributive namely bringing the perpetrators to suffer a sentence for committing a crime, so it is no longer thinking about how to indemnification countries / areas due to a criminal act, by the offender.

Jus cogens as a norm of general international law accepted and recognized by the community as a whole interasional with the main characteristics are non-derogable nature. The right to education is a fundamental human rights, so that its presence can not be reduced under any circumstances based on the benefits and importance of education for children. The national education policy is not fully aligned with the international human rights instruments led to the development of the education sector is not entirely based on human rights. Government is obliged to fulfill the right to education, especially with regard to the budget for building and repairing school buildings and improve the quality of education in Indonesia. The importance of the right to education as the main vehicle for elevating and empowering children from poverty, as a means to actively participate in the construction and total social community and as a powerful path towards human civilization itself. So it can be understood that a peremptory norm, also called jus cogens is a basic principle of international law that is considered to have been accepted in the international community of the country as a whole. Unlike general treaty law that traditionally requires treaties and allows for changes in obligations between countries through treaties, peremptory norms can not be violated by any country.

International Convention on both the UDHR and ICCPR which guarantee the right of freedom of speech and protection of one's honor and good name. While the Constitution has also guaranteed by Article 28E, 28F and 28G. In the rate level the Act still contained their conflict of law rules among specific law, but it also contained vagueness of the rule of law contained in Article 27 paragraph 3 of the Act ITE and Articles 310 and 311 of the Criminal Code that do not reflect the lex certa and lex scripta. Although there have been special criminal eraser reasons contained in Article 310 paragraph 3 Penal Code in the form of a defense of necessity and in the public interest, but in theory difficult to apply because of lack of the concept of the special criminal eraser reasons. In addition, there is a void laws that have not been regulated in the Indonesian national law as a reason for a special criminal eraser. Legal issues discussed are ) The offenses insult and defamation in terms of the principles and laws of human rights, 2 Formulation of law and/or construction law related criminal offenses insult and defamation in order to balance the protection of freedom of speech and respect the individual's good name.

Partnership relation as one of work relation between the farmer as the representative of micro business and main company as macro business as the owner, science and technology based on a deal is known as plasma core partnership relation. In it's implementation, many problems happened and resisted which may trigger disadvantages especially for the farmer. Therefore it is very important to pay our attention about the validaty and basics contract principle in the implementation of plasma core partnership contract. The goverments support actively or passively takes also a role in enforcing norms and regulations of the contract, so that the purpose of every side can be reached and the goals of every party could be secured as well.

This reseach is focused on the making argument to looking justice progress of verdict. The justice progress which is mean is justice on the law of procedure. Law of justice is need to implemented by judge into the case as well as regulated in the Act. This research using context of problems as how the judges giving arguments of law into his verdict on the case of children custody and will continue with review it those verdict as well as law and justice consideration. Research result found three judges verdicts which are related with children custody on 2010. Those verdicts give a one of legal basic for three different consideration of verdict. 1st children custody give under mother, 2nd children custody give under father, 3rd children custody give to parents, its becaus of each party did not request specifically for children custody. For the conclusion overall judges use the law logic in the term of correct as well as legal basis. Its comply all of justice value to making verdict. Thus the justice which apply by judges is procedure justice eventhough those different in decision making.

Payment transactions with electronic money were conducted by transferring the fund electronically to merchant terminal, which would directly subtract the value of electronic money on electronic device managed by the owner. The characteristic of electronic money are as follows: to be deposited in advance to the issuer; the sum of money is electronically deposited in a particular medium, it can be card or other communication instrument; its function is as a non cash payment instrument to merchant not to the issuer of electronic money; and the sum of electronic money does not constitute saving product because it does not include in those guaranteed by Deposit Guarantor and it is not given any interest or reward. Electronic money is essentially cashless money, whose monetary value comes from the value of money deposited in advance to the publisher, then stored electronically in an electronic media such as server (hard drive) or chip card, which functions as a Non-cash payment instrument to the non-electronic issuer concerned. The monetary value of the electronic money is in electronic form (electronic value) obtained by redeeming a sum of cash or debiting his account in the bank and then stored electronically in electronic media in the form of a stored value card.

Nowadays, most of the developers use Pre Project Selling system in selling a flat. Pre Project Selling system is the selling before the property was constructed in which the property is still in the form of images or concepts. This system is always related with a Binding Sale and Purchase Agreement (PPJB). To make a PPJB, a requirements that regulated in Law Number 20 of 2011 about Flat should be fulfilled. If those requirements are not fulfilled, it will certainly has the potential to harming the parties, especially the purchaser. Usually, PPJB is a standard contract that was made unilaterally by the developer and tends to ignoring the interest of the purchaser. The objective of this research is to know about the validity of PPJB. This Article user descriptive analysis method. The conclusion is that PPJB is valid when the requirements in Law Number 20 of 2011 about Flat has been fulfilled.

Phenomena that occur in society marriage only refers to the Islamic religious law met the requirements and harmonious marriaege, so it can be said only based on article 2, paragraph (1) of Constitution Number 1 of 1974 on Mariage, lawful religion also means lawful state, but their marriage is not based on article 2, paragraph (2) provisions on orders registration of marriage, known as a marriage under the hand. Marriage Constitution set is limited to marriages performed before the law was enacted, but the religious court based on legal considerans accept and grant approval under the hand of marriage to marriage after the Marriage Constitution enacted by basing on the Compilation of Islamic Law article 7, paragraph 3.

Nowadays, The Institutional of environmental in regional experinced many changes, its cause of stipulated of Law No. 23 of 2014 on Local Government and Government Act No. 18 of 2016 on Local Government Organization. Rule about central government authority and local government authority on environment aspect that ruled by Act No. 32 of 2009 on Protection and Management of Environment must be adjusted with Act No. 23 of 2014 on Local Government and Government Act No. 18 of 2016 on Local Government Organization. This research analyze about institutional harmonization on statute approaches. It is expected that this research give a knowledge of affairs which central government authority, province government authority, and district/regency government authority clearly especially on environment aspect. The minister of environment and forestry in order to implementing coordinative function, should be obliged to synchronize working program of environment institution between local and central government for making integrated environment management (policy) approaches.

It is very obvious that businesses upholding the main economic principal “obtai ning maximum profit by minimum capital/investment”. In this paper’s context, the words “capital/investment”in that principal not only defined as a “pre company’s wealth contribution” but also any company’s wealth which required for running the businesses. Therefore, it is not impossible that undertakings always developing in their own ways to increase their profit by avoiding taxes. Eventhough the tax avoiding is not illegal, in some circumstances it disrupts the goverment’s revenue. Using statutory and case approaches, this paper firstly trying to determine the transfer pricing concept in regards to positive and negative connotations. Secondly, the examination of transfer pricing implementation by undertakings. Then lastly, this paper provides some proposals to prevent the disadvantages of transfer pricing.