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The Legal Framework of E-Commerce Taxation in Indonesia and Singapore Sudirman, Lu; Girsang, Junimart; Abao, Grace Angela
Legal Spirit Vol 8, No 2 (2024): Legal Spirit
Publisher : Pascasarjana Ilmu Hukum, Universitas Widya Gama Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/ls.v8i2.5433

Abstract

The aim of this research is to conduct a comparative analysis of the regulation and implementation of e-commerce taxation rules in each country, as measured through their impact on the economies of these nations. This study employs a normative juridical approach. The findings indicate that Indonesia could benefit from learning from Singapore, one of the leading Asian countries in terms of economic growth derived from the e-commerce sector. This serves as evidence of the success of implementing taxation regulations and legal frameworks related to e-commerce in Singapore. Minister of Finance Regulation Number 60 of 2022 (PMK Number 60/2022) represents a strategic step in regulating e-commerce taxation in Indonesia, granting the government the authority to establish order, fairness, and sustainable economic growth in the digital era. In response to the challenges presented by e-commerce, Singapore has made adjustments to its taxation regulations, even though there are no specific provisions in place for the digital economy. The guidelines issued by the Inland Revenue Authority of Singapore (IRAS) serve as crucial reference points for determining tax obligations in e-commerce transactions, taking into account factors such as production location and website hosting
POLEMIK IMPLEMENTASI PEMBERIAN HAK RESTITUSI DALAM TPPO: PERDAGANGAN ORANG ATAU PEKERJA MIGRAN ILEGAL? Siahaan, Hervyan; Sudirman, Lu; Girsang, Junimart
Legal Standing : Jurnal Ilmu Hukum Vol 7, No 2 (2023): September
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ls.v7i2.7608

Abstract

Fulfilling justice for trafficking victims is not enough to be imprisoned alone but must come to the recovery of the suffering losses of trafficking victims. In Law Number 21 of 2007 concerning the Eradication of Trafficking in Persons, it stipulates the rights that can be given to victims, one of which is the right to restitution that must be given by traffickers as compensation to victims, in this case based on District Court Decision Number: 109 / Pid.Sus / 2022 / PN Tp, the defendant was convicted in accordance with the second alternative charge JPU Article 81 Jo Article 69 of Law of the Republic of Indonesia Number 18 of 2017 concerning the Protection of Migrant Workers as amended by Law of the Republic of Indonesia Number 11 of 2020 concerning Job Creation Jo Article 55 paragraph (1) to – 1 of the Penal Code with a prison sentence of 10 (ten) years and a fine of IDR 1,000,000,000 (one billion rupiah). The method used in this study is normative-empirical legal research by examining actual actions in the form of legal documents (judges' decisions) which are then adjusted to applicable rules and regulations, information collected through online literature searches, books, and related regulations. In this legal research, legal approaches, conceptual approaches, and case approaches will be used, along with specific research needs. In this study, primary and secondary legal materials were used. The legal material analyzed is presented methodically, logically, and reasonably. Based on the findings of the study, it can be concluded that the conviction in the judgment number 109/Pid.Sus/2022/PN Tp by being convicted of legally and convincingly violating the articles contained in the PMI Law, justice for victims is not fulfilled where  the type of crime is a criminal offense that is not included in the provisions of article 2 paragraph (1) letter a of Perma Number 1 of 2022.
Criminological Perspective in Crime Prevention of Land Grabbing Girsang, Junimart; Gunarto, Gunarto; Amin, Al
Jurnal Hukum Vol 40, No 2 (2024): Jurnal Hukum
Publisher : Unissula

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26532/jh.v40i2.37526

Abstract

Land grabbing, a pervasive issue with significant social, economic, and environmental consequences, is often rooted in unlawful land appropriation, highlighting the need for effective legal reforms and policy implementation. This study explores the issue of land grabbing in Indonesia from a criminological perspective, focusing on the intersection of criminal law enforcement and social policy. The research aims to analyze the causes, effects, and potential solutions to land grabbing, with a particular emphasis on social defense and justice. Using a normative juridical approach, the study examines relevant legal norms, regulations, and frameworks, which address land grabbing and its law enforcement. Findings suggest that a comprehensive approach involving legal enforcement, public education, improved land administration, and active community participation is essential to reduce land grabbing. The study concludes that a balanced integration of legal measures and social interventions is necessary to protect property rights, promote justice, and create a fairer and more stable environment for land ownership in Indonesia.
Strengthening Consumer Protection in Digital Transactions: A Legal Perspective on Click-Wrap Agreements Under the Consumer Protection Law Panjaitan, Hulman; Girsang, Junimart; Djanegara, Moermahadi Soerja; Fahim, Md Hasnath Kabir
Jurnal Hukum Vol 41, No 3 (2025): Jurnal Hukum
Publisher : Unissula

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26532/jh.41.3.666-693

Abstract

This study examines the effectiveness of consumer protection in Indonesia’s digital transactions, with a focus on click-wrap agreements. It addresses three key questions: the normative application of consumer protection laws, the practical challenges in enforcing these laws in online markets, and strategies to strengthen legal safeguards. Using a normative and conceptual juridical approach, the research analyzes relevant legislation, including the consumer protection law, electronic information and transactions law, personal data protection law, Government Regulation Number 80/2019, and Minister of Trade Regulation Number 31/2023. Literature review and legal documents, such as academic studies, court decisions, and government policies, were also examined to assess compliance, identify ambiguous clauses, and evaluate protection mechanisms. Findings indicate that while Indonesia has legal framework guaranteeing consumer rights to accurate information, safety, compensation, and data privacy, practical enforcement remains limited. Click-wrap agreements often contain complex or non-negotiable clauses that reduce consumers’ ability to exercise their rights. Strengthening legal mechanisms, including online dispute resolution, enhanced capacity of the consumer dispute resolution agency, digital consumer literacy, and regulatory harmonization, is essential to bridge the gap between law and practice. Coordinated implementation of these measures can ensure effective, transparent, and equitable protection for digital consumers.
KEPASTIAN HUKUM TANGGUNG JAWAB PELAKU USAHA DALAM PERLINDUNGAN KONSUMEN DI INDONESIA BERDASARKAN UNDANG-UNDANG NOMOR 8 TAHUN 1999 Girsang, Junimart; Patros, Asmin
Journal of Judicial Review Vol. 13 No. 1 (2011): Journal of Judicial Review
Publisher : Universitas Internasional Batam

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Abstract

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