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All Journal QISTINA: Jurnal Multidisiplin Indonesia
Riska Aulia
Universitas Tarumanagara
Religion Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing

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Legal Review of Producers' Liability for Trademarks Incompatible with Product Advertisements in the Perspective of Consumer Protection Law Alfredo Juniotama Arifin; Riska Aulia; Jerica April; Jeane Neltje Saly
QISTINA: Jurnal Multidisiplin Indonesia Vol. 2 No. 2 (2023): December 2023
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/qistina.v2i2.828

Abstract

People's lives in the digitalization era are heavily influenced by online activities. This online activity reflects cultural changes and digital transformation that is happening in society. The internet has become an integral part of everyday life, facilitating convenience, global connectedness and greater accessibility in various aspects of our lives. Advances in technology and the development of the internet have changed the way we interact, work, shop, communicate and access information. Online shopping has become very popular in recent years. Consumers only need to use gadgets to find the items they need, therefore it is not uncommon for manufacturers to create attractive advertisements to market their products in e-commerce. However, behind these attractive advertisements, there are not a few manufacturers who advertise their products excessively and do not match the trademarks they market, so that consumers are deceived by these attractive advertisements. This research involves collecting data through searching and analyzing literature such as journal articles, books and other resources relevant to the research topic through academic databases and digital libraries. The results of the study show that business actors must be responsible for the advertisements they create if they are not in accordance with the trademarks they market.
Application of Income Tax on Foreign Workers in Indonesia Riska Aulia; Belicia Widhyana Yulia Putri; Rasji Rasji
QISTINA: Jurnal Multidisiplin Indonesia Vol. 2 No. 2 (2023): December 2023
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/qistina.v2i2.863

Abstract

The presence of foreign workers working in Indonesia creates rights and obligations for the foreign workers themselves. These rights and obligations are regulated by the laws and regulations in force in Indonesia, including rules relating to taxation. Foreign workers who are in Indonesia can become tax law subjects in Indonesia, so that their rights and obligations in the field of taxation apply. In order for legal regulations in the field of taxation to be implemented properly, efforts are needed to apply income tax laws to foreign workers who work in Indonesia. This paper discusses the legal basis for the imposition of income tax for foreign workers in Indonesia and the forms of accountability for violators of income tax arrangements for foreign workers in Indonesia. Based on this writing, foreign workers are a subject of income tax in Indonesia and can be subject to domestic tax or foreign tax subject. The determination is based on how long they have been in Indonesia, because they get income for what they do in Indonesia. Meanwhile, if there is an abuse related to income tax against foreign workers, in this case the tax deduction is carried out by the company where the foreign worker works, then the person who gets the sanction for the occurrence of the fraud is the party who withheld the income tax.
Co-Authors Alfredo Juniotama Arifin Belicia Widhyana Yulia Putri Jeane Neltje Saly Jerica April Rasji