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Abstrak :
Filosofi utilitarianisme melihat adanya manfaat dari upaya pemberian hukuman. Baik manfaat untuk pelaku kejahatan, maupun bagi masyarakat. Pemenjaraan, pada awalnya,  merupakan salah satu upaya agar penghukuman bisa memiliki manfaat. Namun pemenjaraan dalam perkembangannya justru menimbulkan dampak buruk bagi pelaku kejahatan. Mazhab deinstitusionalisasi menjadi jawaban atas kritik terhadap mazhab penghukuman sebelumnya, yakni mazhab resosialisasi dan reintegrasi sosial. Di sisi lain, hak-hak atas korban mulai pula mendapat perhatian. Diantaranya adalah hak atas ganti rugi (restitusi). Serta perlunya dipikirkan upaya pemulihan hubungan antara pelaku dan korban. Maka adanya pidana yang memiliki manfaat baik bagi pelaku maupun korban sangat berpeluang untuk diwujudkan. Penelitian ini menggunakan metode delphi dua putaran. ...... Philosophy of utilitarianizm sees the advantage of  the punishment. Advantages for the offender, and also advantages for the society.  Imprisonment is one way that punishment can give the advantages. But in the actual time, cause adverse effects for the offenders. The deinstitutionalization school became the answer to criticism of the previous punishment school, resosialitation school and social reintegration school. In the other side,  the rights of victims began to receive attention. Among them are the right to get restitution. And about how to reparation relation between offenders and victims So the punishment that give advantage for offenders and victims can be realized. This research using delphi method with two round of interview.

Abstrak :
If value added tax VAT tax payers purchase goods and or services ,they must pay some VAT on their purchase. This VAT is clled input VAT tax payers sell their goods and or services,they must collect some VAT from their sales.This VAT is referred to output VAT and output VAT will be calculated on aperiodic basis and must be reported to the tax aotourithies on VAT return.If input VAT is less than output VAT ,VAT tax-payer must pay the difference to the tax authorities......