Article Per Year (5 Year)
p-Index From 2021 - 2026
1.168
P-Index
This Author published in this journals
All Journal Lentera Hukum Veritas et Justitia Unes Law Review Welfare State Jurnal Hukum
Kumala Sari, Nuzulia
Unknown Affiliation
Education Law, Crime, Criminology & Criminal Justice Physics Public Health Social Sciences

Published : 8 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Lentera Hukum

 1 
The Application of the MFN Principle into 'the Over Top Companies' in Investment Activities of Indonesia Ansory, Wachid Aditya; Widiyanti, Ikarini Dani; Kumala Sari, Nuzulia
Lentera Hukum Vol 6 No 2 (2019): LENTERA HUKUM
Publisher : University of Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejlh.v6i2.11254

Abstract

The Most-Favored-Nation (MFN) principle is one of international consensuses, especially for countries registered as members of the World Trade Organization (WTO). The principle is related to investment and international trade within the framework of economic liberalization. At its core, the MFN principle ensures equitable treatment of all parties economically active within a country. Recently, in Indonesia, the Over Top company conducted business activities without paying taxes to the government. The case of the Over Top company highlights an unfair business situation in Indonesia, enabled by the Indonesian government through a poorly established monitoring system and codification of laws. This study argues that the absence of taxation, regulation, and fraud laws for the Over Top Companies in Indonesia, and the Indonesian government is responsible for the enforcement and maintenance of tax laws and the MFN principle for all entities conducting business in the state. Keywords: MFN Principle, Over Top Companies, Investment in Indonesia.
Perlindungan Hukum Bagi Investor di Sektor Pariwisata Renisitoresmi, Lovienna; Widiyanti, Ikarini Dwi; Kumala sari, Nuzulia
Lentera Hukum Vol 3 No 1 (2016): LENTERA HUKUM
Publisher : University of Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejlh.v3i1.5360

Abstract

Indonesia is a country that has a variety of cultures and traditions in each region. In these cultural variations, each region will strive to create an object of tourism. With a large tourism object then it can be a contributor to foreign exchange for the Indonesian economy. Tourism is a prospective sector with a relatively large increase in investment realization. This increase is supported by the government's plan to enact Presidential Regulation number 39 of 2014 on closed business field and business field open to investment as supporting Law Number 25 the Year 2007 regarding Investment. The existence of sectors that support natural resources in Indonesia that can be utilized in the tourism sector, so this is where there are domestic and foreign investors who want to build more modern tourist objects. Indonesia needs to create a conducive investment climate, promotive, providing legal certainty, justice, and efficiency while maintaining national economic interests. KEYWORDS: Tourism Sector, Indonesian Culture, Investor, Legal Certainty, Legal Protection.
Co-Authors Ali Mufthi, Fikri Ansory, Wachid Aditya Dyah Ochtorina Susanti Efendi, A'an Ermanto Fahamsyah Ikarini Dani Widiyanti Irfandianto, Mohammad Irham Rahman Rahayu, Siti Ayu Renisitoresmi, Lovienna Suwadji Widiyanti, Ikarini Dwi