Articles

Legal Review of Allowances and Calculation of Income Tax (PPh) for Members of the House of Representatives from A Justice Perspective

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Income is one of the tax objects used as the main income for the state. Income tax (PPh) is imposed on tax subjects based on income in the form of salaries, wages, honorariums, allowances, or other forms of payment received by domestic tax subjects as a consequence of the work, position, or services performed, received or obtained during the tax year. The obligation to pay PPh is inherent in individuals according to the principle of personal responsibility. This principle is in line with the provisions of the Law on Income Tax Number 7 of 1983 in conjunction with Law Number 36 of 2008 concerning the Fourth Amendment to Law Number 7 of 1983 concerning Income Tax. However, according to Government Regulation (PP) Number 80 of 2010 and Minister of Finance Regulation (PMK) Number 262/PMK.03/2010, Income tax Article 21 for members of the House of Representatives (DPR) are borne by the Government, not borne by members of the House of Representatives as taxpayers. This paper studied whether the income tax of article 21 members of the House of Representatives borne by the State is in accordance with the principle of justice as a personal responsibility and how the mechanism of imposition of income tax article 21 for members of the House of Representatives is concerned.

Compliance of Juvenile Justice Administration in Cameroon with the Human Rights Based Approach

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Juvenile delinquency is an age long problem, and the problem still occurs till present date. The world at large and Cameroon in particular has promulgated laws which govern the conducts of its citizens so as to keep order across the country and protect the public from danger which might be inflicted on them by the wrongdoer. However, there are some offenders who due to their vulnerability occupy a special place in the administration of justice and one of them is juvenile offenders. Institutions involved in juvenile justice administration are expected to be child-friendly and upon administration of justice, they are to accord special treatment to juvenile offenders in accordance with the law and to also ensure the protection of juvenile’s rights. This article seeks to demonstrate that despite the existing legislation regulating the administration of juvenile justice in Cameroon, the protection of juvenile’s rights is still questionable due to poor implementation of those laws. The ultimate objectives of juvenile justice administration are rehabilitation and reintegration of juvenile offenders into the society. The article seeks to establish that there are operational problems associated in achieving these objectives. Juvenile offenders still experience severe and physical abuses during pre-trial, trial and post-trial proceedings. The article acknowledges the quest of juvenile justice administration to promote and protect the rights of juveniles through the ratification of international treaties which reinforces the existing national laws but maintains that there is poor observance of the law in the English-speaking Regions of Cameroon. This paper adopts a qualitative research methodology. Qualitative research methodology involves collecting data and analysing non-numerical data (text, video or audio) to understand concepts, opinions or experiences. It has been used to gather in-depths insight into a problem or generate new ideas for research.

The article among other things determines whether from a practitioner perspective, a Cameroonian child resident in the English-speaking Regions of Cameroon and in conflict with the law is actually treated in such a way that it promotes the child sense of dignity and worthiness. Proposals are made for an improved mechanism for the protection of the rights of juveniles.