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All Journal JOURNAL OF SCIENCE AND SOCIAL RESEARCH DIKTUM: JURNAL SYARIAH DAN HUKUM
Amalia Nur Anwari
UIN Sunan Gunung Djati Bandung
Humanities Computer Science & IT Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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PEMAJAKAN EKONOMI DIGITAL DI INDONESIA: TANTANGAN KONSEPTUAL DAN YURIDIS DALAM PENERAPAN SIGNIFICANT ECONOMIC PRESENCE Agi Attaubah Hidayat; Amalia Nur Anwari; Lilis Diah Sugiarti; Ransya Ayu Zulvia; Nandang Najmudin
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol. 8 No. 3 (2025): August 2025
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v8i3.3619

Abstract

The digital economy transformation challenges the relevance of the Permanent Establishment principle in Indonesia’s tax system. As a response, the Significant Economic Presence (SEP) concept was introduced to tax foreign digital entities without physical presence. This study aims to examine the conceptual and legal challenges in implementing SEP in Indonesia. The method used is normative-juridical with statutory and conceptual approaches. The findings reveal that SEP implementation faces legal uncertainty, conflicts between domestic and international norms, and lacks clear technical parameters. While SEP holds potential for promoting fiscal justice, its ambiguous legal basis risks creating discrimination unless supported by regulatory reform and international cooperation. This study highlights the urgency of harmonizing tax laws and strengthening institutional capacity to meet global digital taxation challenges.
Negotiating Haqq al-Ibtikar and State Patent Law: A Socio-Legal Study of Maslahah and Intellectual Property among Indonesian Muslim SMEs lilis diah sugiarti lilis; Agi Attaubah Hidayat; Amalia Nur Anwari; Ransya Ayu Zulvia; Muhamad Kholid
DIKTUM: Jurnal Syariah dan Hukum Vol. 24 No. 2 (2026): DIKTUM: Jurnal Syariah dan Hukum
Publisher : Fakultas Syariah dan Hukum Islam Institut Agama Islam Negeri (IAIN) Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/diktum.v24i2.14622

Abstract

Background: Indonesia’s 64 million SMEs drive 61% of national GDP yet face critical barriers in patent protection due to costly procedures, legal complexity, and low IP literacy. Purpose: This study analyzes systemic gaps in Indonesia’s patent law (Law No. 13/2016) hindering SME innovation and proposes inclusive legal reforms. Methods: A normative juridical approach examines statutory frameworks, case studies, and secondary data from academic literature (2017–2025) Results: Key findings reveal: (1) High patent registration costs (up to IDR 20.9 million) exclude 87% of SMEs; (2) First-to-file systems disadvantage grassroots innovators; (3) Enforcement remains inaccessible due to lengthy litigation (avg. 30 months) and minimal ADR mechanisms. Implication: Structural reforms are urged: specialized IP courts, tiered fee subsidies, and SME-tailored simple patents. Indonesia’s model could inform Global South patent policies. Originality: This research introduces the inclusive patent framework—integrating open licensing, communal IP rights, and university-SME collaboration—as a novel juridical paradigm for equitable innovation.
Co-Authors Agi Attaubah Hidayat Lilis Diah Sugiarti lilis diah sugiarti lilis Muhamad Kholid Nandang Najmudin Ransya Ayu Zulvia