Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Proceeding International Conference Restructuring and Transforming Law
Boris Gabe Tobing
Universitas Muhammadiyah Surakarta

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Labor Disputes In Enforcing Justice In The Era Of The Covid-19 Pandemic Bryllian Erix Darmawan; Elsa Putri Supriyanto; Meliana Murti Prakastiwi; Salwa Billa Mirza Ridwan; Laila Alfida; Boris Gabe Tobing
Proceeding International Conference Restructuring and Transforming Law Vol. 1 No. 1 (2022): Proceeding International Conference Restructuring and Transforming Law
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Various kinds of impacts have been received on the economic sector caused by the COVID-19 pandemic in Indonesia. First, many companies suffer heavy losses and decide to do massive layoffs of their jobs. This can be seen from the research data that there are 1.5 million workers working in companies. This study uses the method of literature review and data search techniques using documents. In addition, the omnibus law passed suddenly made major changes to workers' rights and environmental regulations. Unions say at least 2 million workers have taken to the streets to protest, while Reuters and the Associated Press reported that thousands of workers and students attended. The student union said they would join forces with the workers to express their aspirations in the form of upholding justice. The results showed that the workers rejected the entire contents of the omnibus law which was very detrimental to workers
Implementation and The Role of The Government in The Imposition of Income Tax (PPh) on Youtubers in Indonesia Iqry Izza Zakialdy; Ardiantoro Arno Haryanto; Nadzirah Nurul Hanan; Boris Gabe Tobing
Proceeding International Conference Restructuring and Transforming Law Vol. 2 No. 2 (2023): Proceeding International Conference Restructuring and Transforming Law
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Youtube currently seems to have become a very promising profession or job. A YouTuber with a variety of creative content will get income from the videos he uploads. This is seen by the government as a potential sector to be subject to income tax (PPh) which can increase state revenue. This article was written with the aim of finding out how the current implementation is in collecting income tax on YouTubers and to find out the extent of the government's role in implementing income tax collection against YouTubers. The method of writing this article uses a descriptive analytical method with data collection using the literature study method. In Law No. 36 of 2008, it is explained that the object of income tax is any economic addition to the taxpayer. It can be seen that the income of several YouTubers has exceeded the specified non-taxable income (PTKP). Thus YouTubers must be taxed in accordance with the provisions of the applicable laws and regulations. The government as a supervisor in taxation in Indonesia must play a role especially in educating and socializing taxpayers and applicable laws and regulations, especially regarding tax revenue for YouTubers.
Co-Authors Ardiantoro Arno Haryanto Bryllian Erix Darmawan Elsa Putri Supriyanto Iqry Izza Zakialdy Laila Alfida Meliana Murti Prakastiwi Nadzirah Nurul Hanan Salwa Billa Mirza Ridwan