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Legal Construction of E-Commerce Income Tax in Online Marketplace: Withholding Tax System Mechanism Narwadi, Made Wiswarupa; Sadnyini, Ida Ayu
Law Development Journal Vol 6, No 1 (2024): March 2024
Publisher : Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ldj.6.1.64-75

Abstract

This legal research aims to answer several legal issues, namely the implications of the emptiness of income tax law with a withholding tax system for online marketplace-based e-commerce and the formulation of income tax legal construction with a withholding tax system for online marketplace-based e-commerce. This study uses normative legal research with an emphasis on conceptual approaches, theories, statutory regulations and the opinion of the author. The research results show that the implications of the vacuum of income tax laws with a withholding tax system for online marketplace-based e-commerce have resulted in suboptimal income tax revenues from online marketplace-based e-commerce business activities. Business actors in the online marketplace do not receive legal protection in the form of convenience in terms of tax administration, which can have an impact on the payment of income tax from business activities in the online marketplace not being optimal in the future. Formulation of future regulations for withholding income tax on online marketplace-based e-commerce using an analogous legal construction method, namely regulating the withholding or collection of income tax as well as the collection of Value Added Tax (VAT) on e-commerce which prioritizes the role of marketplace providers as VAT collectors.
The The Sustainable Development Paradigm through Carbon Tax Legal Construction Parwata, I Putu Gede; Sadnyini, Ida Ayu
Jurnal Hukum Prasada Vol. 11 No. 2 (2024): Jurnal Hukum Prasada
Publisher : Magister of Law, Post Graduate Program, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jhp.11.2.2024.82-91

Abstract

The purpose of this research is to answer legal issues related to the implications of the legal vacuum in the procedures for implementing a carbon tax and the formulation of fulfilling future a carbon tax obligations to provide certainty in the continuation of sustainable development. The legal research method used is normative juridical with a conceptual and statutory approach. The research results confirm that the implications of the legal vacuum in the procedures for implementing a carbon tax are related to threats to the sustainability of sustainable development. The threat in question is closely related to environmental damage due to significant climate change in the form of global warming and greenhouse emissions. The formulation of future a carbon tax regulations refers to the analogous legal construction method, namely regulating a carbon tax as well as a land and building tax and a value-added tax which emphasizes the importance of the state's role in regulating the behavior of business actors toward green economic activities that are lower in carbon. Apart from that, the role of the state, especially in mitigating climate change due to greenhouse emissions, requires financing expenditure. A carbon tax provides an opportunity to increase sources of state revenue and change the behavior of business actors to be more environmentally friendly.
Juridical Analysis of the Constitutional Court Decision No. 29/PUU-XIV/2016 About the Attorney General's Authority to Allow Deponering in Indonesia Wulandari , Ni Kadek Jeany; Sadnyini, Ida Ayu
Al-Qadha : Jurnal Hukum Islam dan Perundang-Undangan Vol 11 No 2 (2024): Al-Qadha: Jurnal Hukum Islam dan Perundang-Undangan
Publisher : Hukum Keluarga Islam IAIN LANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/qadha.v11i2.9198

Abstract

The authority of the Attorney General to provide assistance in criminal cases or to exercise deponering is a form of discretionary power regulated under Law Number 16 of 2004 concerning the Prosecutor's Office of the Republic of Indonesia. This authority underwent a significant procedural shift following the Constitutional Court Decision Number 29/PUU-XIV/2016. The decision addressed issues with Article 35(c), particularly the phrase requiring the Attorney General to consider the advice and opinions of state power bodies when evaluating the public interest. This study employs normative legal methods with conceptual, statute, case, and comparative approaches. Both primary and secondary legal texts are used. One important thing that makes this study stand out is that it looks closely at the Constitutional Court's decision. This decision is a turning point for making the deferring power process more fair and clear. Unlike other studies, this one focuses on how the decision combines the Attorney General's freedom of choice with ways to stop abuse by making the government more accountable and open. The findings reveal that the Constitutional Court's decision establishes that the advice of state power bodies is not binding but must still be objectively considered by the Attorney General. The decision underscores the importance of transparency in exercising deponering authority, emphasizing the need to base decisions on the public interest. As a result of this ruling, the mechanism for implementing deponering has become more structured and transparent, reducing the risk of abuse of authority by the Attorney General. This study concludes that the Constitutional Court's decision has positively influenced the regulation of criminal law regarding deponering authority in Indonesia and sets a new precedent for the discretionary powers of law enforcement officials.
Copyright Regulation for AI-Generated Images Legal Approaches in Indonesia and the United States Raharja, Made Doni Darma Dananjaya; Sadnyini, Ida Ayu; Angelo, Michael
SASI Volume 30 Issue 4, December 2024
Publisher : Faculty of Law, Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47268/sasi.v30i4.2228

Abstract

Introduction: The background of this research addresses the generated image by Artificial Intelligence whether it is protected by copyright, it is based on creating an image is usually created directly by the person, but in this context the image created is made by artificial intelligence.Purposes of the Research: The purpose of this research first to determine the copyright arrangements against images created by artificial intelligence in Indonesia and then to find out related copyright arrangements in the United States related to images generated by artificial intelligence.Methods of the Research: This research uses normative legal research methods, and  the approach used is normative legal research on the basis of the vagueness of norms related to images that degenerate by copyright including copyright. The approach used in this research is a conceptual approach, statutory approach, analytical approach, and comparative approach.Results of the Research: The images generated by AI are protected by copyright, but the subject that is actually protected is the human who commanded the AI to create the image. Where only humans are considered legal subjects that can protect their work. Although AI can create works, AI itself is not considered to have the morality necessary for copyright law protection. Therefore, in the event that an AI creates a work, copyright law protection is extended to the human controlling the AI as the actual creator.
Formulation of Customary Criminal Law in Future Criminal Code and Legal Enforcement in Indonesia Rusdi Antara, Gede Eka; Budiana, I Nyoman; Sadnyini, Ida Ayu
Susbtantive Justice International Journal of Law Vol 4 No 2 (2021): Substantive Justice International Journal of Law
Publisher : Faculty of Law, Universitas Muslim Indonesia, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/substantivejustice.v4i2.149

Abstract

The pros and cons were debated in limiting national legal substance with full recognition of Customary Criminal Law in the bill of Criminal Code and its future enforcement. On the other hand, there are arguments against the inclusion of Customary Criminal Law in the Criminal Code and the resulting disparities in legal enforcement caused by some Judges’ ignorance of judging customary criminal cases settled with the imposition of customary sanctions, which resulted in an unjust situation. This article aims to serve as a legal academic framework for establishing, identifying, and analyzing the formulation of Customary Criminal Law into the Indonesian Criminal Code, as well as to contribute to the discussion of judges’ roles in sentencing customary criminal cases, which they should determine and judge based on customary law. This article demonstrated the use of normative legal research in conjunction with statutory law, legal conceptual, and philosophical approaches to law. This article discovered that: first, several issues concerning the formulation of Customary Criminal Law into several national Bills of Criminal Code were debatable; second, it also cannot be enacted due to conflicting contexts with Criminal Law principles, unwillingness, and an ambiguous law-making process. Furthermore, the prospect of including the Customary Criminal Law in the Bill of Criminal Code is based on various justifications and legal needs that reflect the diverse local genius that still exists and adheres to Pancasila law principles. Additionally, it relates to a proposed new paradigm that Judges and other legal enforcers should adopt when enforcing Customary Criminal Law in any criminal customary case.