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All Journal Jurisprudensi: Jurnal Ilmu Syariah, Perundang-undangan, Ekonomi Islam Al-Muamalat: Jurnal Hukum dan Ekonomi Syari'ah
Solihan Makruf
UIN Sunan Gunung Djati Bandung, Indonesia
Religion Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Rekonstruksi Peran Indonesia sebagai Negara Berkembang melalui Intervensi Yuridis terhadap Base Erosion and Profit Shifting (BEPS) Solihan Makruf; Rizal Agung Mufti; Muhammad Abdi Dermawan; Asep Husni; Nandang Najmudin
Al-Muamalat Jurnal Hukum dan Ekonomi Syariah Vol 11 No 1 (2026): Al-Muamalat: Jurnal Hukum dan Ekonomi Syari'ah
Publisher : IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/muamalat.v11i1.11494

Abstract

This study aims to reconstruct Indonesia’s role as a developing country in addressing the practice of Base Erosion and Profit Shifting (BEPS) through strategic and responsive juridical interventions. The research contributes to enriching academic discourse and provides relevant legal policy recommendations to strengthen the national taxation system against cross-border tax avoidance. The methodology employed is a normative juridical approach with a descriptive-analytical method, conducted through library research on national regulations and international legal instruments, such as the OECD BEPS Action Plan. The findings indicate that although Indonesia has adopted several BEPS actions, there remain gaps in regulatory harmonization and institutional capacity that need to be reconstructed to enable Indonesia to play a more significant role in the global tax order.
Copyright Infringement in Indonesia: Applicable Sanctions and Legal Procedures Solihan Makruf; Rizal Agung Mufti; Radja Haehta Sembada; Iqbal Taufik Maulana; Muhamad Kholid
Jurisprudensi: Jurnal Ilmu Syariah, Perundang-Undangan dan Ekonomi Islam Vol. 18 No. 1 (2026): Jurisprudensi: Jurnal Ilmu Syariah, Perundang-Undangan dan Ekonomi Islam
Publisher : Fakultas Syariah IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jurisprudensi.v18i1.11495

Abstract

Ideally, copyright, as part of intellectual property rights, should receive full protection from the state through firm and effective legal instruments. Law Number 28 of 2014 concerning Copyright provides a clear legal framework to ensure such protection. However, in reality, copyright infringement remains widespread in Indonesia, taking forms such as piracy, unauthorized use, and illegal distribution through digital platforms. This condition highlights a gap between the ideal legal norms and their implementation in practice. This study aims to analyze the sanctions and legal processes applicable to copyright infringement in Indonesia and evaluate the effectiveness of their implementation based on the existing laws and regulations. The methodology used in this research is a normative juridical approach, with primary data sources consisting of statutory regulations, academic literature, and relevant court decisions. The findings indicate that although Indonesia has relatively comprehensive regulations on copyright, the implementation of sanctions and legal procedures still faces obstacles, such as weak law enforcement, low public awareness, and the challenges of digitalization that facilitate the rapid spread of infringement. Therefore, a synergistic effort among policymakers, law enforcement authorities, and society is needed to build an effective and adaptive copyright protection system in response to contemporary developments.
Co-Authors Asep Husni Iqbal Taufik Maulana Muhamad Kholid Muhammad Abdi Dermawan Nandang Najmudin Radja Haehta Sembada Rizal Agung Mufti