Subjects -> LAW (Total: 1397 journals)
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    - INTERNATIONAL LAW (161 journals)
    - JUDICIAL SYSTEMS (23 journals)
    - LAW (843 journals)
    - LAW: GENERAL (11 journals)

LAW (843 journals)            First | 1 2 3 4 5     

Showing 201 - 354 of 354 Journals sorted alphabetically
Evaluation Review     Hybrid Journal   (Followers: 9)
Evidence & Policy : A Journal of Research, Debate and Practice     Hybrid Journal   (Followers: 12)
Federal Law Review     Full-text available via subscription   (Followers: 48)
Feminist Legal Studies     Hybrid Journal   (Followers: 21)
feminists@law     Open Access   (Followers: 4)
Fiat Justisia     Open Access  
First Amendment Studies     Hybrid Journal  
Florida Bar News     Free  
Fordham Environmental Law Review     Open Access   (Followers: 4)
Fordham Intellectual Property, Media and Entertainment Law Journal     Open Access   (Followers: 17)
Fordham Law Review     Open Access   (Followers: 14)
Forensic Science International : Mind and Law     Open Access   (Followers: 4)
FORO. Revista de Ciencias Jurídicas y Sociales, Nueva Época     Open Access   (Followers: 2)
Frónesis     Open Access  
Geoforum     Hybrid Journal   (Followers: 25)
George Washington Law Review     Free   (Followers: 7)
Georgia State University Law Review     Open Access   (Followers: 2)
German Law Journal     Open Access   (Followers: 1)
Global Energy Law and Sustainability     Hybrid Journal  
Global Journal of Comparative Law     Hybrid Journal   (Followers: 4)
Global Labour Journal     Open Access   (Followers: 15)
Golden Gate University Environmental Law Journal     Open Access   (Followers: 3)
Golden Gate University Law Review     Open Access   (Followers: 2)
Graduate Law Journal     Open Access  
Grey Room     Hybrid Journal   (Followers: 16)
Griffith Law Review     Hybrid Journal   (Followers: 13)
GRUR International     Full-text available via subscription  
GSTF Journal of Law and Social Sciences     Open Access   (Followers: 2)
Hakam : Jurnal Kajian Hukum Islam dan Hukum Ekonomi Islam     Open Access  
Haramaya Law Review     Open Access   (Followers: 1)
Harvard Environmental Law Review     Free   (Followers: 12)
Harvard Human Rights Journal     Open Access   (Followers: 10)
Harvard Journal of Law & Public Policy     Free   (Followers: 34)
Harvard Journal of Law and Gender     Free   (Followers: 24)
Harvard Law Review     Free   (Followers: 94)
Hasanuddin Law Review     Open Access   (Followers: 2)
Hastings Law Journal     Free   (Followers: 8)
Health Matrix : The Journal of Law-Medicine     Open Access  
Helsinki Law Review     Open Access  
High Court Quarterly Review, The     Full-text available via subscription   (Followers: 3)
Hofstra Law Review     Open Access   (Followers: 2)
Horyzonty Polityki     Open Access  
Houston Law Review     Free   (Followers: 4)
Hukum Islam     Open Access  
IALS Student Law Review     Open Access   (Followers: 2)
IDÉIAS : Revista dos estudantes da Faculdade de Direito do Recife (UFPE)     Open Access  
IDP. Revista de Internet, Derecho y Politica     Open Access   (Followers: 2)
Ihering : Cuadernos de Ciencias Jurídicas y Sociales     Open Access   (Followers: 3)
Indian Law Review     Hybrid Journal  
Indiana Journal of Global Legal Studies     Full-text available via subscription  
Indiana Law Journal     Open Access   (Followers: 3)
Indigenous Law Bulletin     Full-text available via subscription   (Followers: 20)
Indigenous Peoples’ Journal of Law, Culture & Resistance     Open Access   (Followers: 2)
Indonesia Law Review     Open Access   (Followers: 2)
Indonesian Journal of Law and Society     Open Access   (Followers: 1)
Indonesian Journal of Legal and Forensic Sciences     Open Access   (Followers: 1)
Information & Communications Technology Law     Hybrid Journal   (Followers: 22)
InSURgência : revista de direitos e movimentos sociais     Open Access  
Inter: Revista de Direito Internacional e Direitos Humanos da UFRJ     Open Access  
Intergenerational Justice Review     Open Access  
International and Comparative Law Review     Open Access   (Followers: 4)
International Cybersecurity Law Review     Hybrid Journal   (Followers: 1)
International Data Privacy Law     Hybrid Journal   (Followers: 27)
International Free and Open Source Software Law Review     Open Access   (Followers: 6)
International Journal of Children's Rights     Hybrid Journal   (Followers: 22)
International Journal of Clinical Legal Education     Open Access  
International Journal of Culture and Modernity     Open Access  
International Journal of Disclosure and Governance     Hybrid Journal   (Followers: 6)
International Journal of Healthcare Policy     Hybrid Journal   (Followers: 1)
International Journal of Language & Law     Open Access   (Followers: 4)
International Journal of Law and Politics Studies     Open Access   (Followers: 1)
International Journal of Law Reconstruction     Open Access  
International Journal of Legal Information     Full-text available via subscription   (Followers: 49)
International Journal of Legal Medicine     Hybrid Journal   (Followers: 7)
International Journal of Liability and Scientific Enquiry     Hybrid Journal   (Followers: 2)
International Journal of Marine and Coastal Law     Hybrid Journal   (Followers: 19)
International Journal of Mental Health and Capacity Law     Open Access   (Followers: 1)
International Journal of Public Legal Education     Open Access  
International Journal of Punishment and Sentencing, The     Full-text available via subscription   (Followers: 8)
International Journal of Rural Law and Policy     Open Access   (Followers: 2)
International Journal of Speech Language and the Law     Hybrid Journal   (Followers: 11)
International Journal of Technology Policy and Law     Hybrid Journal   (Followers: 6)
International Journal of the Legal Profession     Hybrid Journal   (Followers: 9)
International Law Research     Open Access  
International Peacekeeping     Hybrid Journal   (Followers: 250)
International Sports Law Journal     Hybrid Journal   (Followers: 3)
International Theory: A Journal of International Politics, Law and Philosophy     Hybrid Journal   (Followers: 21)
IP Theory     Open Access   (Followers: 10)
Isonomía. Revista de Teoría y Filosofía del Derecho     Open Access  
Italian Review of Legal History     Open Access   (Followers: 3)
Iter Ad Veritatem     Open Access  
Iuris Dictio     Open Access  
Iuris Tantum Revista Boliviana de Derecho     Open Access  
Ius Canonicum     Full-text available via subscription  
Ius et Praxis     Open Access  
IUS ET SCIENTIA     Open Access  
IUSTA : Derecho, investigación, conflicto, prácticas jurídicas     Open Access  
James Cook University Law Review     Full-text available via subscription   (Followers: 4)
Jeffrey S. Moorad Sports Law Journal     Open Access   (Followers: 1)
JILS (Journal of Indonesian Legal Studies)     Open Access  
Jindal Global Law Review     Hybrid Journal  
John Marshall Law Review     Full-text available via subscription  
John Marshall Review of Intellectual Property Law     Free   (Followers: 8)
Journal for European Environmental & Planning Law     Hybrid Journal   (Followers: 5)
Journal of African Law     Full-text available via subscription   (Followers: 3)
Journal of Applied Law and Policy     Full-text available via subscription   (Followers: 3)
Journal of Banking Regulation     Hybrid Journal   (Followers: 27)
Journal of Business & Technology Law     Open Access   (Followers: 2)
Journal of Commonwealth Law and Legal Education     Hybrid Journal   (Followers: 5)
Journal of Conflict and Security Law     Hybrid Journal   (Followers: 18)
Journal of Digital Forensics, Security and Law     Open Access   (Followers: 1)
Journal of Dinamika Hukum     Open Access   (Followers: 1)
Journal of Empirical Legal Studies     Hybrid Journal   (Followers: 12)
Journal of Energy & Natural Resources Law     Hybrid Journal   (Followers: 5)
Journal of Environmental Law     Hybrid Journal   (Followers: 22)
Journal of Environmental Policy & Planning     Hybrid Journal   (Followers: 14)
Journal of European Consumer and Market Law     Hybrid Journal   (Followers: 6)
Journal of Gender, Social Policy & the Law     Open Access   (Followers: 22)
Journal of Human Security     Open Access   (Followers: 7)
Journal of Information Rights, Policy and Practice     Open Access  
Journal of Intelligent Transportation Systems: Technology, Planning, and Operations     Hybrid Journal   (Followers: 3)
Journal of International Peacekeeping     Hybrid Journal   (Followers: 216)
Journal of Intervention and Statebuilding     Hybrid Journal   (Followers: 9)
Journal of Islamic and Near Eastern Law     Open Access   (Followers: 3)
Journal of Law and Conflict Resolution     Open Access   (Followers: 4)
Journal of Law and Courts     Full-text available via subscription   (Followers: 7)
Journal of Law and Health     Open Access   (Followers: 7)
Journal of Law and Legal Reform     Open Access  
Journal of Law and Policy     Open Access   (Followers: 1)
Journal of Law and Regulation     Open Access  
Journal of Law and Religion     Full-text available via subscription   (Followers: 6)
Journal of Law and Social Policy     Open Access   (Followers: 3)
Journal of Law and Society     Hybrid Journal   (Followers: 43)
Journal of Law and the Biosciences     Open Access   (Followers: 3)
Journal of Law, Medicine & Ethics     Hybrid Journal   (Followers: 23)
Journal of Law, Policy and Globalization     Open Access   (Followers: 13)
Journal of Law, Religion and State     Hybrid Journal   (Followers: 4)
Journal of Legal Affairs and Dispute Resolution in Engineering and Construction     Full-text available via subscription   (Followers: 4)
Journal of Legal Analysis     Open Access   (Followers: 6)
Journal of Legal Anthropology     Open Access   (Followers: 1)
Journal of Legal Education     Open Access   (Followers: 7)
Journal of Legal Pluralism and Unofficial Law     Hybrid Journal   (Followers: 3)
Journal of Legal Studies     Full-text available via subscription   (Followers: 46)
Journal of Legal Studies     Open Access   (Followers: 8)
Journal of Legal Studies Education     Hybrid Journal   (Followers: 6)
Journal of Media Law     Hybrid Journal   (Followers: 7)
Journal of National Security Law & Policy     Free   (Followers: 6)
Journal of Nursing Law     Hybrid Journal   (Followers: 4)
Journal of Penal Law & Criminology     Open Access   (Followers: 2)
Journal of Perpetrator Research     Open Access   (Followers: 1)
Journal of Planning Education and Research     Hybrid Journal   (Followers: 13)
Journal of Police Crisis Negotiations     Hybrid Journal   (Followers: 10)
Journal of Politics     Full-text available via subscription   (Followers: 53)
Journal of Politics and Law     Open Access   (Followers: 9)
Journal of Property Research     Hybrid Journal   (Followers: 3)
Journal of Property, Planning and Environmental Law     Hybrid Journal   (Followers: 5)
Journal of Psychiatry & Law     Full-text available via subscription   (Followers: 10)
Journal of Supreme Court History     Hybrid Journal   (Followers: 8)
Journal of the National Association of Administrative Law Judiciary     Open Access   (Followers: 1)
Journal of Trafficking and Human Exploitation     Hybrid Journal   (Followers: 4)
Journal of Victimology and Victim Justice     Hybrid Journal  
Journal of World Energy Law & Business     Hybrid Journal   (Followers: 1)
Judicial Officers Bulletin     Full-text available via subscription   (Followers: 2)
Judicial Review     Full-text available via subscription   (Followers: 11)
Juridica International     Open Access  
Jurídicas CUC     Open Access  
Jurisdictie Jurnal Hukum dan Syariah     Open Access   (Followers: 1)
Jurisprudence     Hybrid Journal   (Followers: 17)
Jurist-Diction     Open Access  
Jurnal Akta     Open Access  
Jurnal Bina Mulia Hukum     Open Access  
Jurnal Cakrawala Hukum     Open Access  
Jurnal Cita Hukum     Open Access  
Jurnal Daulat Hukum     Open Access  
Jurnal Hukum & Pembangunan     Open Access  
Jurnal Hukum dan Pembangunan Ekonomi     Open Access  
Jurnal Hukum dan Peradilan     Open Access  
Jurnal Hukum Magnum Opus     Open Access  
Jurnal hukum Prasada     Open Access  
Jurnal Hukum Respublica     Open Access  
Jurnal Idea Hukum     Open Access  
Jurnal Ilmiah Pendidikan Pancasila dan Kewarganegaraan     Open Access  
Jurnal Jurisprudence     Open Access  
Jurnal Justisia : Jurnal Ilmu Hukum, Perundang-undangan dan Pranata Sosial     Open Access  
Jurnal Magister Hukum Udayana (Udayana Master Law Journal)     Open Access  
Jurnal Mimbar Hukum Fakultas Hukum Universitas Gadjah Mada     Open Access  
Jurnal Notariil     Open Access  
Jurnal Pembaharuan Hukum     Open Access  
Jurnal Repertorium     Open Access  
Jurnal Suara Keadilan     Open Access  
Jus Cogens : A Critical Journal of Philosophy of Law and Politics     Hybrid Journal  
Jussens Venner     Full-text available via subscription  
Justiça do Direito     Open Access  
Justice Research and Policy     Full-text available via subscription   (Followers: 1)
Justicia     Open Access  
Justicia Juris     Open Access  
Justitia et Pax     Open Access  
Kanun : Jurnal Ilmu Hukum     Open Access  
Kertha Patrika     Open Access  
Kertha Wicaksana     Open Access  

  First | 1 2 3 4 5     

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Number of Followers: 0  

  This is an Open Access Journal Open Access journal
ISSN (Online) 2655-8297
Published by Universitas Airlangga Homepage  [54 journals]
  • Back Matter

    • Authors: Back Matter
      Abstract: Back Matter Vol 5 No 2, Maret 2022
      PubDate: 2022-03-31
      Issue No: Vol. 5, No. 2 (2022)
  • Pengaturan Pengenaan Pajak Penghasilan Bagi Streamer Nimo TV

    • Authors: Ahmad Boma Gusnara
      Pages: 401 - 420
      Abstract: Abstract
      The article entitled “Regulation of Income Tax Imposition for Nimo Tv Streamers” is based on normative juridical research with a Legislative and Conceptual Approach. The laws and regulations governing the collection of this tax are in Law Number 36 of 2008 concerning the Fourth Amendment to Law Number 7 of 1983 concerning Income Tax. According to the provisions of Article 2 paragraph (1) of Law No. 36 of 2008 concerning the fourth amendment to Law No. 7 of 1983 concerning Income Tax, it explains that the subject of income tax is that the subject of tax is an individual, inheritance which has not been divided as one the unit replaces the rightful one, the entity; and permanent establishment. If the Nimo Tv streamer is a Streamer who pays taxes on a live broadcast, the broadcast can be accessed by everyone who wants to see the content from that streamer and the streamer also gets income from watching us and gifts given by viewers in the live stream.
      Keywords: Income Tax; Tax reform,Tax Collection System; Nimo TV. Abstrak
      Artikel yang berjudul “Pengaturan Pengenaan Pajak Penghasilan Bagi Streamer Nimo Tv” dilandaskan pada penelitian yuridis normative dengan pendekatan Perundang-Undangan dan Pendekatan Konseptual. Peraturan Perundang-undangan yang mengatur tentang pemungutan pajak ini ada pada Undang-Undang Nomor 36 Tahun 2008 Tentang Perubahan Keempat atas Undang- Undang Nomor 7 Tahun 1983 tentang Pajak Penghasilan. Menurut ketentuan Pasal 2 ayat (1) Undang-Undang No 36 Tahun 2008 Tentang perubahan keempat atas Undang-Unadng Nomor 7 Tahun 1983 Tentang Pajak Penghasilan, menjelaskan bahwa subjek pajak panghasilan adalah Yang menjadi subjek pajak adalah orang pribadi, warisan yang belum terbagi sebagai satu kesatuan menggantikan yang berhak, badan; dan bentuk usaha tetap. Jika streamer Nimo Tv merupakan Streamer yang membayar pajak atas suatu siaran langsung, siaran tersebut dapat diakses semua orang yang ingin melihat konten dari streamer tersebut dan streamer pun juga mendapat penghasilan dari watching our dan gift yang diberikan oleh viewers dalam live streaming tersebut.
      Kata Kunci: Pajak Penghasilan; Reformasi Perpajakan; Sistem Pemungutan Pajak; Nimo TV.
      PubDate: 2022-03-31
      DOI: 10.20473/jd.v5i2.34873
      Issue No: Vol. 5, No. 2 (2022)
  • Dilematika Antara Hak Pendidikan dan Hak Kesehatan Dalam Proses
           Pembelajaran di Masa Pandemi

    • Authors: Athari Farhani, Faiqah Nur Azizah
      Pages: 421 - 440
      Abstract: Abstract
      The Indonesian constitution guarantees the fulfillment of the right to education as stated in Article 28C paragraph (1) and Article 31 paragraph (1) as well as regulates the right to health insurance as stated in Article 28H paragraph (1). Both are fundamental rights that must be fulfilled by the state as mandated by the constitution. However, this becomes a dilemma when the two rights must be clashed when Covid-19 is hitting Indonesia. On the one hand, the implementation of online distance learning (PJJ) raises new social problems regarding the right to education, but on the other hand, if face-to-face learning is carried out, the right to health must still be prioritized. It has been more than a year since a pandemic has hit the world, many changes that ultimately require reforms in learning methods, but the complexity of implementing policies that adapt to pandemic conditions must be enforced without compromising the fulfillment of the right to education and the right to health. Both are important rights for the community for survival through health and to improve self-quality through education. This is what makes the author want to do further research to answer the questions above. To answer this, the author uses a normative research method, namely by examining library materials or secondary data as the basic material for research. The approach used is a conceptual and statutory approach. The data in this study were obtained through secondary data in the form of primary, secondary, and tertiary legal materials. The collected data was then analyzed using descriptive-analytical techniques to draw conclusions.
      Keywords: Right to Education; Right to Health; Distance Learning; Covid-19. Abstrak
      Konstitusi Indonesia menjamin pemenuhan hak atas pendidikan yang tertuang dalam Pasal 28C ayat (1) dan Pasal 31 ayat (1) sekaligus mengatur hak atas jaminan kesehatan yang tertuang dalam pasal 28H ayat (1). Keduanya merupakan hak fundamental yang harus dipenuhi oleh negara sebagaimana amanat konstitusi. Namun hal tersebut menjadi dilematis tatakala kedua hak tersebut harus dibenturkan disaat covid-19 tengah melanda Indonesia. Disatu sisi Pelaksanaan Pembelajaran Jarak Jauh (PJJ) secara daring menimbulkan persoalan sosial baru atas hak pendidikan namun disisi lain jika pembelajaran tatap muka dilaksanakan hak atas kesehatan tetap harus diprioritaskan. Sudah satu tahun lebih pandemi melanda dunia, banyak perubahan yang pada akhirnya mensyaratkan adanya pembaharuan dalam metode pembelajaran, namun kompleksitas atas penerapan kebijakan yang menyesuaikan kondisi pandemi harus diberlakukan tanpa mengesampingkan pemenuhan hak atas pendidikan dan hak atas kesehatan. Keduanya merupakan hak penting bagi masyarakat untuk keberlangsungan hidup melalui kesehatan dan untuk meningkatkan kualitas diri melalui pendidikan. Hal inilah yang membuat penulis ingin melakukan penelitian lebih lanjut untuk menjawab persoalan di atas. Untuk menjawab hal tersebut penulis menggunakan metode penelitian normatif yaitu dengan cara meneliti bahan pustaka atau data sekunder sebagai bahan dasar untuk diteliti. Pendekatan yang digunakan adalah pendekatan konseptual dan perundang-undangan (conceptual and statute approach). Data dalam penelitian ini diperoleh melalui data sekunder berupa bahan hukum primer, sekunder, dan tertier. Data yang terkumpul kemudian dianalisis dengan menggunakan teknik deskriptif-analitis untuk selanjutnya ditarik kesimpulan.
      Kata Kunci: Hak Pendidikan; Hak Kesehatan; Pembelajaran Jarak Jauh; Covid-19.
      PubDate: 2022-03-31
      DOI: 10.20473/jd.v5i2.34875
      Issue No: Vol. 5, No. 2 (2022)
  • Perlindungan Konsumen di Masa Pandemi Covid-19 Sebagai Wujud Pemenuhan HAM

    • Authors: Celina Tri Siwi K
      Pages: 441 - 464
      Abstract: Abstract
      The negative effects of the COVID-19 pandemic are bringing problems to the protection of consumer rights. This happens when their access to basic goods and services is already poor due to unfair economic practices, unhealthy business competition. Consumer rights are regulated in Law No. 8 of 1999 concerning Consumer Protection Article 4. Pandemic times with various impacts caused along with the era of disruption, causing consumers to be in a weak position. This falls into the category of social context influenced by access to technology or the context of the economic power of a society. The handling of the COVID-19 pandemic, or other emergencies, is not only determined and regulated by national legislation or legislation, but also by international human rights law, especially those that have been ratified or officially recognized by the country concerned. For example, in the context of dealing with a pandemic or other health crisis, The International Covenant on Economic, Social and Cultural Rights (ICESCR) – under which Indonesia has ratified it through Law No. 12 of 2005 – states that "measures to prevent, address, and control an epidemic and endemic disease" it is an absolute obligation of the state, and must be implemented without discrimination, particularly against vulnerable and marginalized groups. This guarantee of human rights protection is also important in the protection of consumer rights.This research aims (1) to find out the form of consumer losses during the covid 19 pandemic which is the right of consumers; (2) know consumer protection efforts as human rights fulfillment in the Covid 19 pandemic. The method used is normative juridical with the approach of consumer case studies that occur, so that when it is not known when the end of this pandemic period but better handling is accompanied by the completeness of rules that favor justice, certainty and benefit for consumers.
      Keywords: Consumer Protection; Pandemic; Human Rights. Abstrak
      Efek negatif dari pandemi COVID-19 membawa permasalahan pada perlindungan hak-hak konsumen. Hal ini terjadi ketika akses mereka terhadap barang dan jasa kebutuhan dasar sudah buruk akibat praktik-praktik ekonomi yang tidak adil, terjadi persaingan usaha tidak sehat. Hak konsumen diatur dalam Undang-Undang No. 8 Tahun 1999 Tentang Perlindungan Konsumen Pasal 4. Masa pandemi dengan berbagai dampak yang ditimbulkan seiring sejalan dengan era disrupsi, menyebabkan konsumen berada di posisi yang lemah. Hal ini masuk kategori konteks sosial dipengaruhi oleh akses terhadap teknologi atau konteks kekuatan ekonomi suatu masyarakat. Penanganan pandemi COVID-19, atau kondisi darurat lainnya, tidak hanya ditentukan dan diatur oleh legislasi atau perundang-undangan nasional, tetapi juga oleh hukum hak asasi manusia (HAM) internasional, khususnya yang telah diratifikasi atau diakui secara resmi oleh negara bersangkutan. Sebagai contoh dalam konteks menghadapi suatu pandemi atau kondisi krisis kesehatan lainnya, Kovenan Internasional Hak-Hak Ekonomi, Sosial, dan Budaya [International Covenant on Economic, Social and Cultural Rights (ICESCR)] – di mana Indonesia telah meratifikasinya melalui Undang-Undang Nomor 12 Tahun 2005 – menyatakan bahwa “langkah-langkah untuk mencegah, mengatasi, dan mengontrol suatu epidemi dan endemi penyakit” merupakan kewajiban mutlak negara, dan harus diimplementasikan tanpa diskriminasi, khususnya terhadap kelompok-kelompok rentan dan marginal. Jaminan perlindungan hak-hak asasi ini juga penting pada perlindungan hak-hak konsumen. Penelitian ini bertujuan (1) mengetahui bentuk kerugian konsumen selama masa pandemi covid 19 yang merupakan hak konsumen; (2) mengetahui upaya perlindungan konsumen sebagai pemenuhan HAM di masa pandemi covid 19. Metode yang digunakan adalah yuridis normatif dengan pendekatan studi kasus konsumen yang terjadi, sehingga ketika tidak diketahui kapan berakhirnya masa pandemi ini namun penanganan lebih baik disertai dengan kelengkapan aturan yang berpihak pada keadilan, kepastian dan kemanfaatan bagi konsumen..
      Kata Kunci: Perlindungan Konsumen; Pandemi; HAM.
      PubDate: 2022-03-31
      DOI: 10.20473/jd.v5i2.34877
      Issue No: Vol. 5, No. 2 (2022)
  • Kebijakan Insentif Pajak Bumi dan Bangunan Perdesaan dan Perkotaan
           (PBB-P2) Pada Masa Pandemi Corona Virus Disease 2019 (Covid-19)

    • Authors: Dia Aisa Amelda
      Pages: 465 - 484
      Abstract: Abstract
      The COVID-19 pandemi has resulted in a weakening of the economic sector, especially in the taxation sector. Taxes are one source of development funds and government financing, so the government has taken the initiative to make breakthroughs to restore the economy during a pandemi, including giving local governments the authority to make tax incentive policies. In this case, the central government also gives authority to local governments to make tax policies to increase regional income during a pandemi, one of which is local governments that implement PBB-P2 incentive policies with relief from fines and relief from basic taxes. The regions where incentives implementing are Jakarta and Surabaya, which regulate in Pergub or Perwali and adapt to the needs and conditions of the people in the region. In addition to revitalizing the economy, it also hopes to provide incentives to increase public awareness of paying taxes.
      Keywords: Covid-19 Pandemi; Incentive Policy; PBB-P2. Abstrak
      Pandemi Covid-19 mengakibatkan melemahnya sektor perekonomian, terutama pada bidang perpajakan. Pajak merupakan salah satu sumber dana pembangunan dan pembiayaan pemerintahan, untuk itu pemerintah berinisiatif membuat kebijakan-kebijakan dalam rangka memulikan perekonomian ditengah pandemi, termasuk memberikan kewenangan pemerintah daerah untuk membuat kebijakan insentif pajak. Dalam hal ini pemerintah pusat juga memberikan kewenangan bagi pemerintah daerah untuk membuat kebijakan perpajakan guna untuk meningkatkan pendapatan daerah ditengah pandemi, salah satunya pemerintah daerah menerapkan kebijakan insentif PBB-P2 dengan memberikan keringanan denda administrasi dan keringanan pokok pajak. Daerah yang menerapkan kebijakan insentif yakni Jakarta dan Surabaya yang diatur didalam Pergub atau Perwali dan disesuaikan dengan kebutuhan dan kondisi masyarakat di daerah tersebut. Diharapkan selain untuk memulikan perekonomian, pemberian kebijakan insentif juga diharapkan dapat meningkatkan kesadaran masyarakat dalam melakukan pembayaran pajak.
      Kata Kunci: Pandemi Covid-19; Kebijakan Insentif; PBB-P2.
      PubDate: 2022-03-31
      DOI: 10.20473/jd.v5i2.34878
      Issue No: Vol. 5, No. 2 (2022)
  • Intergenerational Environmental Justice as a Human Rights Fulfillment

    • Authors: Ferina Ardhi Cahyani
      Pages: 485 - 494
      Abstract: Abstract
      Environmental issues are currently getting a lot of attention both in Indonesia and internationally. The rise of irresponsible deforestation, air pollution in big cities, irresponsible industries for the waste produced, the use of goods that are difficult to decompose, and so on are examples of how bad environmental conditions are today. In fact, the guarantee for a healthy environment is stated in the 1945 Constitution of the Republic of Indonesia. In addition, the environment is also regulated separately in Law Number 32 of 2009 concerning Environmental Protection and Management. The principle of sustainable development should be applied in carrying out all activities that affect the environment. However, the present generation who are responsible for the availability and preservation of natural resources for future generations so that intergenerational justice can be realized.
      Keywords: Intergenerational Justice; Environmental justice; Human Rights; Sustainable Development.
      PubDate: 2022-03-31
      DOI: 10.20473/jd.v5i2.34890
      Issue No: Vol. 5, No. 2 (2022)
  • Tanggung Jawab Perdata Terhadap Perbudakan Modern yang Dialami Pekerja
           Migran Indonesia di Kapal Long Xing 629 Milik Cina Ditinjau dari Prinsip
           Bisnis dan HAM

    • Authors: Gabby Agnesya Agnesya, Holyness N Singadimedja, Chloryne Trie Isana Dewi
      Pages: 495 - 520
      Abstract: Abstract
      The purpose of this journal is to provide the knowledge and analysis of whether the Indonesian seafarer migrant worker placement company (Dahlian Ocean Fishing Co. Ltd.) for the Long Xing 629 ship can be held civilly responsible and be asked for compensation to fulfill the rights of the families of victims of Indonesian migrant workers for failing to prevent modern slavery practices on the ship. This research is a socio-legal research that examines the gap between objects of legal science originating from various legal norms contained in legislation as well as conventions and legal norms accepted by the international community as a legal material, with objects of social science in the form of legal problems that exist in society that are guided by legal norms as the main problem. Dahlian Ocean Fishing Co. Ltd. as a Chinese company under the auspices of the United Nations which recognizes business principles and human rights as a soft law recommended by the state to every limited liability company has made a seafarer agreement with the Indonesian seafarer migrant workers on the basis that there will be no arbitrariness and this is written clear in the rights and obligations of the agreement. This is also based on the International Convention which stated that migrant workers are not allowed to be enslaved, however, there has been a violation of the seafarer agreement and indications of modern slavery on the crewship. Due to regulatory gaps and the existing situation, seeing that slavery violations occur outside the jurisdiction of the state, making human rights law enforcement and victims' compensation procession very difficult. Therefore, the Indonesian government has not been able to ask for civil liability to Dahlian Ocean Fishing Co. Ltd. for the death of immigrant workers on the Long Xing 629.
      Keywords: Law and Human Rights; Modern Slavery; Civil Liability; Long Xing 629; Dahlian Ocean Fishing Co. Abstrak
      Tujuan penulisan dalam jurnal ini adalah memberikan pengetahuan dan analisa apakah perusahaan penempatan (Dahlian Ocean Fishing Co. Ltd.) pekerja migran laut untuk Kapal Long Xing 629 dapat bertanggungjawab secara perdata dan dimintakan kompensasi ganti rugi untuk memenuhi hak-hak keluarga korban pekerja migran Indonesia karena gagal melakukan pencegahan praktik perbudakan modern (modern slavery) pada kapal tersebut. Penelitian ini merupakan socio-legal research yang mengkaji kesenjangan antara objek ilmu hukum yang berasal dari berbagai norma hukum yang terdapat dalam peraturan perundang-undangan maupun konvensi-konvensi dan norma-norma hukum yang diterima oleh masyarakat internasional sebagai bahan hukum, dengan objek ilmu sosial yang berupa kenyataan atau permasalahan hukum yang ada di masyarakat yang berpedoman pada norma hukum sebagai masalah utama. Dahlian Ocean Fishing Co. Ltd sebagai perusahaan cina berada di bawah naungan United Nations yang mengenal prinsip bisnis dan ham sebagai soft law yang dianjurkan negara ke setiap limited liablity company telah membuat perjanjian kerja laut antara pekerja migran laut dengan perusahaan penempatan dengan landasan bahwa tidak akan ada kesewenangan dan hal ini tertulis jelas dalam hak dan kewajiban perjanjian tersebut. Hal ini juga didasari oleh Konvensi Internasional yang menyatakan bahwa pekerja migran tidak diperbolehkan untuk diperbudak dan diperhambakan, Namun pada faktanya telah terjadi pelanggaran perjanjian kerja laut dan indikasi modern slavery pada awak kapal tersebut. Adanya kesenjangan regulasi dan situasi yang ada melihat pelanggaran perbudakan terjadi diluar yurisdiksi negara membuat penegakan hukum ham dan prosesi kompensasi korban sangat alot. Sehingga sampai dengan saat ini pemerintah Indonesia belum dapat meminta pertanggungjawaban perdata kepada Dahlian Ocean Fishing Co. Ltd. atas meninggalnya pekerja imigran dalam Kapal Long Xing 629.
      Kata Kunci: Hukum dan Hak Asasi Manusia; Modern Slavery; Pertanggungjawaban Perdata; Long Xing 629; Dahlian Ocean Fishing Co.
      PubDate: 2022-03-31
      DOI: 10.20473/jd.v5i2.34891
      Issue No: Vol. 5, No. 2 (2022)
  • Pharmaceutical and Medical Devices Industry Regulation in Indonesia: Human
           Rights Perspective

    • Authors: Giannina Meracellene Lesmana, Matthew Darrell Tenando, Vienda Mustika Dewi
      Pages: 521 - 536
      Abstract: Abstract
      A deficiency in supply of medicines and medical devices, especially in remote areas, has become a national problem since the mid-2000s until now. This problem is certainly made worse by the presence of COVID-19. The main causes of this supply shortages are, among others, economic factors, ineffective regulations that result in problems related to business and supply chains. Indonesia, a country where 90% of raw materials for medicines are imported from abroad, of course is deeply affected by the export ban of countries that supply raw materials. Do not forget that Indonesia's geographical condition is so vast that it creates huge obstacles for the distribution of drugs and medical devices, and it is understandable if the private sector does not want to open hospitals, pharmacies or clinics in remote areas due to economic factors. As a result, human health, something which should be a human right feels like a luxury during this pandemic. Therefore several policies have been implemented, ranging from increasing production capacity, enacting regulations regarding limits on the number of drugs that can be prescribed to patients or purchased by the public to prevent hoarding, simplifying the industrial licensing process to increasing hospital beds.
      Keywords: Medical Devices; Medicine; COVID-19. Abstrak
      Kurangnya pasokan obat dan alat kesehatan khususnya di daerah terpencil telah menjadi masalah nasional sejak pertengahan tahun 2000-an hingga saat ini. Masalah ini tentunya diperburuk oleh adanya COVID-19. Penyebab utama kekurangan pasokan ini diantara lain karena faktor ekonomi, regulasi yang kurang efektif yang mengakibatkan masalah terkait bisnis dan juga rantai pasok. Indonesia sebuah negara dimana 90% bahan baku obat obatan didatangkan dari luar negeri tentu sangat terpengaruh oleh larangan ekspor negara negara pemasok bahan baku. Tidak lupa kondisi geografis Indonesia yang begitu luas menghasilkan kendala yang begitu besar untuk distribusi obat dan alat medis, dan dapat dipahami jika pihak swasta tidak ingin membuka rumah sakit, apotek ataupun klinik di daerah terpencil karena faktor ekonomis. Lantas kesehatan yang seharusnya adalah Hak Asasi Manusia terasa seperti kemewahan di pandemi ini. Oleh sebab itu beberapa kebijakan yang dilakukan yaitu mulai dari meningkatkan kapasitas produksi, memberlakukan peraturan mengenai batasan jumlah obat yang dapat diresepkan untuk pasien atau dibeli oleh masyarakat untuk mencegah penimbunan, simplifikasi proses perizinan industri hingga memperbanyak tempat tidur rumah sakit.
      Kata Kunci: Alat kesehatan; Farmasi; COVID-19.
      PubDate: 2022-03-31
      DOI: 10.20473/jd.v5i2.34892
      Issue No: Vol. 5, No. 2 (2022)
  • Pengecualian Objek Pajak Penghasilan Wajib Pajak Badan Atas Dividen

    • Authors: Inas Syadza Wafikhoh
      Pages: 537 - 550
      Abstract: Abstract
      Currently, the largest state revenue comes from the tax sector, and the income tax sector is a strategic sector to increase state revenue. One of the objects of income tax is dividends. Income tax is imposed on every additional economic received by the taxpayer. One of the subjects subject to income tax is a domestic entity called a domestic corporate taxpayer. Taxpayers who receive dividends are burdened with the obligation to pay income tax. Dividends are a type of income obtained from company profits that provide additional economic benefits. It turns out that the imposition of tax on dividends gives rise to double taxation, if more than one person is taxed on the same type of income. The imposition of double taxation can lead to tax avoidance. So in order to minimize the existence of this double tax, in the tax regulations there are exceptions to the type of income tax object which is strictly regulated in order to minimize the existence of double taxation.
      Keywords: Income Tax; Dividend; Double Taxation. Abstrak
      Saat ini pendapatan terbesar negara datang dari sektor pajak, dan sektor pajak penghasilan menjadi sektor strategis guna meningkatkan pendapatan negara. Salah satu objek pajak penghasilan adalah dividen. Pajak penghasilan dikenakan pada setiap tambahan ekonomis yang diterima oleh Wajib pajak. Subjek yang dikenakan pajak penghasilan salah satunya adalah badan dalam negeri yang disebut dengan wajib pajak badan dalam negeri. Wajib pajak yang mendapatkan dividen dibebani kewajiban untuk membayar pajak penghasilan Dividen merupakan jenis penghasilan yang didapatkan dari laba perusahaan yang memberikan tambahan ekonomis. Ternyata pengenaan pajak atas dividen, menimbulkan adanya pajak berganda, apabila lebih dari satu orang dikenai pajak atas jenis penghasilan yang sama Pengenaan pajak berganda ini dapat menimbulkan penghindaran pajak. Maka guna meminimalisir adanya pajak berganda ini, dalam peraturan perpajakan terdapat pengecualian jenis objek pajak penghasilan yang diatur secara tegas guna meminimalisir adanya pajak berganda.
      Kata Kunci: Pajak Penghasilan; Dividen; Pajak Berganda.
      PubDate: 2022-03-31
      DOI: 10.20473/jd.v5i2.34893
      Issue No: Vol. 5, No. 2 (2022)
  • Pemungutan Pajak Air Permukaan Terhadap Perusahaan Pertambangan

    • Authors: Jade Aurora Kencana Putri
      Pages: 551 - 572
      Abstract: Abstract
      This article is titled "Collection of Surface Water Tax against Mining Companies". The problems in this study include: 1) The Validity of Surface Water Tax Collection against Mining Companies, 2) Legal Protection of Surface Water Tax Collection Policy. This research is a type of normative juridical law research with doctrinal research type. This legal research uses a Statute Approach, Conceptual Approach, and case studies. The results of the study found that the collection of Surface Water Tax against mining companies is the authority of the Local Government as regulated by Law No. 28 of 2009, the actions of local governments in conducting surface water tax collection is valid because it meets the three requirements of the validity of government actions, namely authority, substance, and procedures. Then regarding the legal protection of Surface Water Tax collection which includes preventive legal protection in the form of legal objection effort, as well as repressive legal protection in the form of appeal legal efforts in accordance with Law No. 14 Of 2002 about Tax Tribunals.
      Keywords: Tax Collection; Surface Water Tax; Mining Company; Government Action; Legal Protection. Abstrak
      Tulisan ini berjudul “Pemungutan Pajak Air Permukaan Terhadap Perusahaan Pertambangan”. Permasalahan dalam penelitian skripsi ini adalah 1) Keabsahan Pemungutan Pajak Air Permukaan terhadap Perusahaan Pertambangan, 2) Perlindungan Hukum atas Kebijakan Pemungutan Pajak Air Permukaan. Penelitian ini merupakan jenis penelitian hukum yuridis normatif dengan tipe penelitian doctrinal research. Penelitian hukum ini menggunakan Pendekatan Perundang-undangan, Pendekatan Konseptual, dan studi kasus. Dari penelitian hukum ini diketahui bahwa pemungutan Pajak Air Permukaan terhadap perusahaan pertambangan merupakan kewenangan dari Pemerintah Daerah sebagaimana diatur dengan UU Nomor 28 Tahun 2009, tindakan Pemerintah Daerah dalam melakukan pemungutan Pajak Air Permukaan adalah sah karena memenuhi ketiga syarat keabsahan tindakan pemerintahan yaitu wewenang, substansi, dan prosedur. Kemudian mengenai perlindungan hukum atas pemungutan Pajak Air Permukaan yang meliputi perlindungan hukum preventif berupa upaya hukum keberatan, serta perlindungan hukum represif berupa upaya hukum banding sesuai dengan UU Nomor 14 Tahun 2002 tentang Pengadilan Pajak.
      Kata Kunci: Pemungutan Pajak; Pajak Air Permukaan; Perusahaan Pertambangan; Tindakan Pemerintah; Perlindungan Hukum.
      PubDate: 2022-03-31
      DOI: 10.20473/jd.v5i2.34894
      Issue No: Vol. 5, No. 2 (2022)
  • Kewenangan Pemungutan Pajak Rokok Dalam Kaitannya Dengan Jaminan Kesehatan

    • Authors: Kristophorus Gerin Novendra
      Pages: 573 - 588
      Abstract: Abstract
      Cigarette Tax is included in local taxes, to be precise it is a provincial taxes. But in Statute Number 28 of 2009 concerning Regional Taxes dan Regional Levies, Cigarette Tax are collected by the central government institute authorized to collect excise. In that Regulation its is also explained that provincial taxes is the full authority of provincial government so based on that ther is a conflict of norms on the authority to collect cigarette taxes. Cigarette tax as a provincial tax which is also a source of regional income based on the Minister of Finance Regulation Number 128/PMK.07/2018 concerning the Procedure for Withholding Cigarette Tax as a Contribution to Support for the Health Assurance Program must be deducted by 50% to finance the National Health Assurance program so that it affects on regional development.
      Keywords: Cigarette Tax; Authority; National Health Assurance. Abstrak
      Pajak rokok termasuk dalam pajak daerah, tepatnya pajak daerah provinsi. Dalam Undang-Undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah, Pajak Rokok dipungut oleh instansi pemerintah pusat yang berwenang memungut cukai. Dalam Undang-undang tersebut dijelaskan juga bahwa pajak daerah merupakan kewenangan penuh pemerintah daerah sehingga terdapat konflik norma atas kewenangan pemungutan pajak rokok. Pajak rokok sebagai pajak daerah yang juga merupakan sumber pendapatan daerah berdasarkan Peraturan Menteri Keuangan Nomor 128/PMK.07/2018 tentang Tata Cara Pemotongan Pajak Rokok sebagai Kontribusi Dukungan Program Jaminan Kesehatan harus dipotong sebesar 50% untuk pembiayaan program Jaminan Kesehatan Nasional sehingga berdampak pada pembangunan daerah.
      Kata Kunci: Pajak Rokok; Kewenangan; Jaminan Kesehatan Nasional.
      PubDate: 2022-03-31
      DOI: 10.20473/jd.v5i2.34895
      Issue No: Vol. 5, No. 2 (2022)
  • Perlindungan Hukum Wajib Pajak Terkait Ketentuan Official
           Assessment-System Dalam Bidang Pajak Bumi dan Bangunan

    • Authors: Lisa Nadya Afifah
      Pages: 589 - 622
      Abstract: Abstract
      This legal research concluded that, it is necessary to explain the concept of the official assessment-system and self-assessment-system to address the vague issue of the concept of tax collection in the Regional Tax and Retribution Law and the Cipta Kerja Law. Regarding the official-assessment system that is still used in the collection of Land and Building Tax, tax officials who have full authority in issuing tax assessments, have the potential to take actions for benefit themselves in determining the amount of tax that the taxpayer is obliged to pay. Government in terms of taxpayer losses due to the issuance of a Tax Assessment has a responsibiliy based on the concept of occupational and personal accountability in administrative law.
      Keywords: Tax-Collecting System; Land and Building Tax; Government Official Responsibility. Abstrak
      Penelitian ini membahas mengenai kekaburan konsep pemungutan pajak dalam UU Pajak Daerah dan Retribusi Daerah serta UU Cipta Kerja. Berkaitan dengan sistem official-assessment yang masih digunakan dalam pemungutan Pajak Bumi dan Bangunan, pejabat perpajakan yang memiliki wewenang penuh dalam penerbitan Surat Ketetapan Pajak, berpotensi melakukan perbuatan yang menguntungkan dirinya sendiri terkait penentuan besarnya pajak yang berkewajiban dibayar oleh Wajib Pajak. Pejabat perpajakan dalam hal kerugian Wajib Pajak akibat penerbitan Surat Ketetapan Pajak (SKP) memiliki tanggung jawab berdasarkan konsep tanggung jawab jabatan dan pribadi dalam hukum administrasi.
      Kata Kunci: Sistem Pemungutan Pajak; Pajak Bumi dan Bangunan; Tanggung Jawab Pejabat Pemerintahan.
      PubDate: 2022-03-31
      DOI: 10.20473/jd.v5i2.34896
      Issue No: Vol. 5, No. 2 (2022)
  • Implikasi Pungutan Pajak Berganda Terhadap Pengenaan Pajak Penghasilan
           Perorangan Atas Dividen

    • Authors: Maverick Gilang Pranyoto
      Pages: 623 - 642
      Abstract: Abstract
      The emergence of new policies contained in Law no. 11 of 2020 concerning Job Creation. Provide a series of mechanisms to simplify and/or expedite the process of future investment in Indonesia. This has resulted in several changes in the regulation, especially in this discussion regarding Income Tax on Dividends. Provide several tax incentives in order to achieve the goal of the Indonesian state to be able to increase the rate of economic growth. Incentives will be given on condition that at least 30% of dividends obtained by taxpayers must be reinvested in the territory of Indonesia. The enactment of this provision raises questions about the new provision that there is no double taxation, as well as the settlement of double taxation itself. Therefore, upon the application of this provision, there is still double taxation even though the taxpayer has invested at least 30% of the income on dividends.
      Keywords: Income Tax; Dividend; Double Tax; Investment. Abstrak
      Munculnya kebijkan baru yang tertuang dalam Undang-Undang No. 11 Tahun 2020 Tentang Cipta Kerja. Memberikan serangkaian mekanisme untuk mempermudah dan/atau memperlancar proses investasi yang akan datang di Indoneisa. Sehingga menimbulkan beberapa perubahan dalam pengaturannya terkhususnya dalam pembahasan ini perihal Pajak Penghasilan atas Dividen. Memberikan beberapa insetif pajak guna untuk mencapai tujuan negara Indonesia untuk dapat menambah angka pertumbuhan ekonomi. Insentif akan diberikan dengan syarat minimal 30% dividen yang diperoleh wajib pajak harus diinvestasikan kembali diwilayah Indonesia. Berlakunya ketentuan ini menimbulkan pertanyaan dengen ketentuan yang baru tidak ada pungutan pajak berganda, serta penyelesaian atas pajak berganda itu sendiri. Sehingga atas berlakunya ketentuan ini masih terdapat pajak berganda walaupun wajib pajak telah menginvetasikan dengan jumlah minilam 30% dari penghasilan atas dividen.
      Kata Kunci: Pajak Penghasilan; Dividen; Pajak Berganda; Investasi.
      PubDate: 2022-03-31
      DOI: 10.20473/jd.v5i2.34899
      Issue No: Vol. 5, No. 2 (2022)
  • Perlindungan Hukum Investor Dalam Perdagangan Waran Terstruktur di
           Indonesia Berdasarkan Perspektif Hukum Pasar Modal

    • Authors: Muhammad Ammar Havizh
      Pages: 643 - 662
      Abstract: Abstract
      In the development of the Indonesian capital market, traded investment instruments are increasingly varied, one of which is the structured warrants being prepared by the Otoritas Jasa Keuangan. Legal protection is required for the parties involved through drafting regulations, especially investors. This is because they are very likely to experience losses in the structured warrants trading process. Singapore and Malaysia have legalized trading of structured warrants in their countries. Indonesia can make these regulations a reference in preparing the RPOJK of Structured Warrants. The approach to the problem used in this study consists of statute approach, conceptual approach, and comparative approach. The legal materials used in this research consist of primary legal materials, namely laws and regulations related to structured warrants, and secondary legal materials including statutory drafts and academic publications.
      Keywords: Structured Warrant; Legal Protection; Investors; Publishing Companies. Abstrak
      Dalam perkembangan pasar modal Indonesia instrumen investasi yang diperdagangkan makin variatif, salah satunya adalah waran terstruktur yang sedang disiapkan oleh Otoritas Jasa Keuangan. Diperlukan perlindungan hukum kepada pihak-pihak yang terlibat melalui penyusunan regulasi, terutama pihak investor. Hal ini dikarenakan mereka sangat dimungkinkan untuk mengalami kerugian dalam proses perdagangan waran terstruktur. Singapura dan Malaysia telah melegalkan perdagangan structured warrant di negaranya. Indonesia dapat menjadikan regulasi-regulasi tersebut sebagai referensi dalam penyusunan RPOJK Waran Terstruktur. Pendekatan masalah yang digunakan dalam penelitian ini terdiri atas pendekatan perundang-undangan, pendekatan konseptual, dan pendekatan komparatif. Bahan hukum yang digunakan dalam penelitian ini terdiri atas bahan hukum primer, yaitu peraturan perundang-undangan terkait waran terstruktur, dan bahan hukum sekunder meliputi rancangan perundang-undangan dan publikasi akademik.
      Kata Kunci: Waran Terstruktur; Perlindungan Hukum; Investor; Perusahaan Penerbit.
      PubDate: 2022-03-31
      DOI: 10.20473/jd.v5i2.34900
      Issue No: Vol. 5, No. 2 (2022)
  • Keabsahan Pemungutan Pajak Hotel Atas Jaringan Perhotelan OYO Rooms

    • Authors: Muhammad Zata Mahardika
      Pages: 663 - 694
      Abstract: Abstract
      Hotel tax is a big tax potential for the state, especially for the regions. Indonesia is a country with a very large potential for the hospitality industry, this is indicated by the high level of both local and foreign tourists, thus encouraging the rapid development of the hospitality industry. The hotel industry is one of the great potential for government revenue, through hotel taxes. Along with the entry of the industry 4.0, with its disruption, which is marked by the rapid development of technology in the world of industry and business in Indonesia, business actors, both the Indonesian people and the global community, have begun to take advantage of technological developments in running their business, including Hotel Business. OYO Rooms is an online-based hotel network company, by providing booking services for lodging facilities that can be done through an application that can be downloaded on the smartphone or through the internet site (website).
      Keywords: Tax Collection; Hotel Tax; E-Commerce; OYO Rooms. Abstrak
      Pajak Hotel merupakan potensi pajak yang besar bagi negara, khususnya bagi daerah. Indonesia merupakan negara dengan potensi industri perhotelan yang sangat besar, hal ini ditandai dengan tingginya tingkat wisatawan lokal maupun mancanegara, sehingga mendorong berkembang pesatnya industri perhotelan. Industri perhotelan ini menjadi salah satu potensi pendapatan pemerintah yang besar, melalui pajak hotel. Seiring dengan masuknya era industri 4.0, yang ditandai dengan berkembang pesatnya teknologi dalam dunia industri dan bisnis di Indonesia, maka para pelaku usaha baik masyarakat Indonesia maupun masyarakat global mulai memanfaatkan perkembangan teknologi dalam menjalankan usahanya, termasuk Usaha Hotel. OYO Rooms merupakan perusahaan jaringan perhotelan dengan berbasis online, dengan menyediakan layanan pemesanan fasilitas penginapan tersdapat dilakukan melalui aplikasi yang dapat diunduh di gawai atau melalui situs internet (website).
      Kata Kunci: Pemungutan Pajak; Pajak Hotel; E-Commerce; OYO Rooms.
      PubDate: 2022-03-31
      DOI: 10.20473/jd.v5i2.34902
      Issue No: Vol. 5, No. 2 (2022)
  • Pengaturan Pajak Penghasilan (PPh) Terkait Transfer Pricing yang Dilakukan
           oleh Perusahaan Multinasional

    • Authors: Nabiil Ikbaar Maulana
      Pages: 695 - 710
      Abstract: Abstract
      The rise of activities regarding transfer pricing carried out by multinational corporation has the potential to generate state revenue in the taxation sector. The government, in this case the Tax Authority, has taken several preventive measures so that multinational corporation do not practice transfer pricing outside the arm's length principle. The occurrence of differences of opinion that occurs between multinational corporation that act as taxpayers and the Tax Authorities often occurs due to the lack of provisions regarding transfer pricing. Provisions regarding taxation in Indonesia regarding transfer pricing for the Tax Authority are quite comprehensive, although there are often practices regarding the abuse of transfer pricing. This practice has an impact on reducing state tax revenues because income tax (PPh) that should be included in the state treasury is transferred to another country where the company is affiliated.
      Keywords: Transfer Pricing; Multinational Corporation; Income Tax. Abstrak
      Maraknya kegiatan mengenai transfer pricing yang dilakukan oleh perusahaan multinasional sangat berpotensi pada penerimaan negara pada sektor perpajakan. Pemerintah dalam hal ini adalah Otoritas Pajak telah melakukan beberapa upaya pencegahan agar perusahaan multinasional tidak melakukan praktik transfer pricing diluar prinsip kewajaran dan kelaziman usaha atau arm’s length principle. Terjadinya perbedaan pendapat yang terjadi antara perusahaan multinasional yang bertindak sebagai Wajib Pajak dengan Otoritas Pajak seringkali terjadi dikarenakan adanya ketentuan yang masih kurang mengenai transfer pricing. Ketentuan mengenai perpajakan di Indonesia mengenai transfer pricing bagi Otoritas Pajak sudah cukup kompeherensif meskipun sering didapati praktik mengenai abuse of transfer pricing. Praktik tersebut berdampak pada berkurangnya penerimaan pajak negara dikaranekan pajak penghasilan (PPh) yang seharusnya masuk kedalam kas negara dialihkan ke negara lain ditempat perusahaan terafiliasi.
      Kata Kunci: Transfer Pricing; Perusahaan Multinasional; Pajak Penghasilan (PPh).
      PubDate: 2022-03-31
      DOI: 10.20473/jd.v5i2.34906
      Issue No: Vol. 5, No. 2 (2022)
  • Transparansi Pemberian Insentif Pajak Pertambahan Nilai Ditanggung
           Pemerintah Pada Sewa Toko di Mal

    • Authors: Noor Eva Rahma
      Pages: 711 - 730
      Abstract: Abstract
      The COVID-19 pandemic has affected and changed the system of order in almost all aspects of world life, including the economic aspect. The Ministry of Finance currently has three focuses, namely providing funding for the health sector, providing social protection for the community, and supporting the business world as outlined in the National Economic Recovery (PEN) program. Based on Article 3 of Law No. 9 of 2020 concerning the State Budget for the 2021 Fiscal Year, tax revenues are planned to contribute Rp. 1,444 trillion, or 82.8% of the 2021 APBN target of Rp. 1,743 trillion. One of the government's efforts to support PEN is to provide incentives for Government Borne Value Added Tax, which is given for room rentals carried out by retail traders as regulated in PMK No. 102/PMK.010/21 concerning VAT on the Delivery of Room or Building Rental Services to Retail Traders Borne by the Government for the 2021 Fiscal Year. Problems arise when the PMK does not explain it in detail.
      Keywords: Tax Incentives; Value Added Tax; Room Rent. Abstrak
      Pandemi Covid-19 telah mempengaruhi dan mengubah sistem tatanan hampir seluruh aspek kehidupan dunia, tidak terkecuali aspek ekonomi. Fokus Kementerian Keuangan saat ini ada tiga, yaitu penyediaan pendanaan sektor kesehatan, pemberian perlindungan sosial untuk masyarakat serta dukungan kepada dunia usaha yang dituangkan dalam program Pemulihan Ekonomi Nasional (PEN). Berdasarkan Pasal 3 UU No. 9 Tahun 2020 tentang APBN Tahun Anggaran 2021, penerimaan pajak direncanakan dapat menyumbang sebesar Rp1.444 triliun atau 82,8% dari target APBN 2021 sebesar Rp1.743 triliun. Salah satu usaha pemerintah untuk mendukung PEN adalah memberikan insentif Pajak Pertambahan Nilai Ditanggung Pemerintah yang diberikan atas sewa ruangan yang dilakukan oleh pedagang eceran yang diatur dalam PMK No. 102/PMK.010/2021 tentang PPN atas Penyerahan Jasa Sewa Ruangan atau Bangunan kepada Pedagang Eceran yang Ditanggung Pemerintah tahun Anggaran 2021. Permasalahan timbul ketika PMK tersebut tidak menjelaskan secara rinci.
      Kata Kunci: Insentif Pajak; Pajak Pertambahan Nilai; Sewa Ruangan.
      PubDate: 2022-03-31
      DOI: 10.20473/jd.v5i2.34907
      Issue No: Vol. 5, No. 2 (2022)
  • Penerapan Prinsip yang Sama Dalam Investasi Terhadap Hak Asasi Investasi

    • Authors: Ratu Ratna Korompot
      Pages: 731 - 746
      Abstract: Abstract
      The application of the same principle or the application of non-discrimination against foreign investors to come to invest in Indonesia, increase economic growth in Indonesia, the application of the Investment Law no. 25 of 2007 in article 3 letter d. However, what about local Indonesian investors as TKI, the arrival of TKA which reached 36.17 percent, most of whom were unskilled laborers, which should have occurred in the transfer of technology to potential workers who have the ability to work skills, did not occur, as well as highly discriminatory wages locally 100,000 and 800,000 TKA. There is a waiver of the 1945 Constitution, Article 33 and Article 27. The presence of the Job Creation Law can reduce the gap in investment. Answering local labor problems and clarifying the same principle without discrimination. Business companies must respect human rights. The responsibility of business companies to respect human rights refers to internationally recognized human rights.
      Keywords: Local Investors; The Principle of Equality in Investment; Local Workers. Abstrak
      Penerapan prinsip yang sama atau pemberlakuan non diskriminasi terhadap para investor asing untuk datang menanamkan modal ke Indonesia, meningkatkan pertumbuhan ekonomi di Indonesia, penerapan UU Penanaman Modal no 25 tahun 2007 pada pasal 3 huruf d. Namun bagaimana dengan investor lokal Indonesia sebagai TKI, kedatatangan TKA yang mencapai 36, 17% , yang umumnya adalah buruh kasar, yang mestinya terjadi alih teknologi terhap tenaga kerja potensial yang memiliki kemampuan ketermpilan kerja, tidak terjadi, serta pengupahan yang sangat diskriminasi lokal 100.000 dan 800.000 TKA. Adanya pengabaian terhadap UUD 1945, pasal 33 dan pasal 27. hadirnya UU Cipta Kerja dapat mengurangi kesenjangan dalam investasi. Menjawab permasalahan tenaga kerja lokal dan lebih memperjelas tentang prinsip yang sama tanpa diskriminasi. Perusahaan bisnis harus menghormati hak asasi manusia.Tanggung jawab perusahaan bisnis untuk menghormati hak asasi manusia mengacu pada internasional hak asasi manusia yang diakui.
      Kata Kunci: Investor Lokal; Prinsip Persamaan Dalam Investasi; Tenaga Kerja Lokal.
      PubDate: 2022-03-31
      DOI: 10.20473/jd.v5i2.34908
      Issue No: Vol. 5, No. 2 (2022)
  • Pengaturan Insentif Pajak Pertambahan Nilai Atas Sewa Ruangan Atau
           Bangunan Dalam Rangka Penanggulangan Covid-19

    • Authors: Sirih Zubaidah Takliminatun
      Pages: 747 - 762
      Abstract: Abstract
      This research discusses The Policy on Regulation of Value Added Tax Incentive for Room or Building Rentals in The Context of Dealing with Covid-19. This research is a doctrinal research that uses statutory approach and conceptual approach method. This research aims to determine the regulation on the application of Value Added Tax incentive as an effort to overcome Covid-19 and the legal consequences it causes. The implementation of Regulation of the Minister of Finance of the Republic Indonesia Number 102/PMK.010/2021 is carried out with due observance of the provisions in this regulation. In addition, the government is obliged to pay attention to the terms of Discretion. The legal consequences after the implementation of incentives is that the government will pay the tax owed, so that the tax debt that is written off.
      Keywords: Value Added Tax; Incentive; Legal Consequences. Abstrak
      Penelitian ini membahas mengenai Kebijakan Pengaturan Insentif Pajak Pertambahan Nilai Atas Sewa Ruangan Atau Ruangan dalam Rangka Penanggulangan Covid-19. Penelitian ini merupakan penelitian hukum yuridis normatif dengan menggunakan metode pendekatan perundang-undangan dan pendekatan konseptual. Penelitian ini bertujuan untuk mengetahui bagaimana pengaturan pemberlakuan insentif Pajak Pertambahan Nilai dalam upaya menanggulangi Covid-19 serta akibat hukum yang ditimbulkan pasca diberlakukannya insentif Pajak Pertambahan Nilai dalam upaya menanggulangi Covid-19. Pelaksanaan Peraturan Menteri Keuangan Nomor 102/PMK.010/2021 tentang Pajak Pertambahan Nilai Atas Penyerahan Jasa Sewa Ruangan atau Bangunan Kepada Pedagang Eceran yang Ditanggung Pemerintah dilakukan dengan memperhatikan ketentuan-ketentuan dalam PMK tersebut. Selain itu, pemerintah wajib memperhatikan syarat Diskresi sebagaimana dalam Undang-Undang Administrasi Pemerintahan. Akibat hukum pasca pemberlakuan insentif adalah pemerintah akan membayar pajak terutang sehingga utang pajak menjadi hapus.
      Kata Kunci: Pajak Pertambahan Nilai; Insentif; Akibat Hukum.
      PubDate: 2022-03-31
      DOI: 10.20473/jd.v5i2.34910
      Issue No: Vol. 5, No. 2 (2022)
  • Kebijakan Pemerintah Dalam Pemungutan Pajak Pertambahan Nilai Bagi
           Pedagang Online Berbasis Marketplace

    • Authors: Steven Jonathan Suhardi
      Pages: 763 - 780
      Abstract: Abstract
      The development of Science and Technology today has driven changes in various fields of Indonesian people's lives. One of the most developed areas is progress in the economic field. One example of progress in the economic field can be seen from the increase in the number of parties using marketplace applications to earn a living or fulfill their daily needs. With the rapid use of marketplaces, a tax arrangement from the government is needed to create equality between traders using marketplace applications and also conventional traders. However, in practice, there are still many marketplace-based online traders who do not report their Value Added Tax in their SPT. Thus, there is a need for stricter rules and counseling regarding Value Added Tax for traders using marketplace applications to create a fair business competition environment with conventional traders.
      Keywords: Marketplace; Value Added Tax; Traders. Abstrak
      Perkembangan Ilmu Pengetahuan dan Teknologi dewasa ini telah mendorong perubahan dalam berbagai bidang dari kehidupan masyarakat Indonesia. Salah satu bidang yang paling berkembang adalah kemajuan di bidang ekonomi. Salah satu contoh kemajuan di bidang ekonomi dapat dilihat dari kenaikan jumlah pihak yang menggunakan aplikasi marketplace untuk mencari nafkah ataupun memenuhi kebutuhan hidup. Dengan pesatnya penggunaan marketplace, diperlukan sebuah pengaturan perpajakan dari pemerintah untuk menciptakan kesetaraan antara pedagang penggunaan aplikasi marketplace dan juga pedagang konvensional. Namun dalam praktiknya, pedagang online berbasis marketplace sampai saat ini masih banyak yang tidak melaporkan Pajak Pertambahan Nilainya di dalam SPTnya. Dengan demikian, dibutuhkannya aturan-aturan yang lebih tegas serta penyuluhan-penyuluhan mengenai Pajak Pertambahan Nilai bagi pedagang pengguna aplikasi marketplace agar menciptakan lingkungan persaingan usaha yang adil dengan pedagang konvensional.
      Kata Kunci: Marketplace; Pajak Pertambahan Nilai; Pengusaha.
      PubDate: 2022-03-31
      DOI: 10.20473/jd.v5i2.34912
      Issue No: Vol. 5, No. 2 (2022)
  • Upaya Penagihan Utang Pajak Terhadap Wajib Pajak yang Telah diputus Pailit

    • Authors: Talitha Belvarini Candraningrum
      Pages: 781 - 796
      Abstract: Abstract
      The bankruptcy procedure aims to settle all debt obligations owed by the debtor. However, in practice, there is a misconception related to the management of Debtor Debtors by Creditors who are not willing to follow bankruptcy legal procedures on the basis of differences in the responsibilities of a type of debt regulated in other laws, such as tax debt. Research with this normative legal research method aims to analyze the applicability of the appropriate types of preferences between tax law and bankruptcy law as well as the efforts of the Republic of Indonesia, represented by the Director General of Taxes (DGT) as the creditor to be able to collect the tax debt of taxpayers who have been bankrupt. with the right provisions.
      Keywords: Bankcruptcy; Tax; Director General of Taxes. Abstrak
      Proses kepailitan memiliki tujuan untuk menyelesaikan segala kewajiban utang yang dimiliki oleh Debitor. Namun dalam prakteknya, seringkali terjadi suatu miskonsepsi terkait prosedur penagihan utang Debitor oleh Kreditor yang tidak bersedia mengikuti prosedur hukum kepailitan atas dasar perbedaan pertanggungjawaban suatu jenis utang tertentu yang diatur dalam peraturan perundang-undangan lainnya misalnya utang pajak. Penelitian dengan metode penelitian hukum normatif ini memiliki tujuan untuk menganalisa keberlakuan jenis asas preferensi yang berlaku antara hukum pajak dan hukum kepailitan serta upaya Negara Republik Indonesia yang diwakili oleh Direktur Jenderal Pajak (DJP) selaku Kreditor untuk dapat melakukan penagihan utang pajak wajib pajak yang telah dipailitkan sesuai dengan ketentuan perundang-undangan yang tepat.
      Kata Kunci: Pailit; Pajak; Direktur Jenderal Pajak.
      PubDate: 2022-03-31
      DOI: 10.20473/jd.v5i2.34913
      Issue No: Vol. 5, No. 2 (2022)
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