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All Journal Legal Standing : Jurnal Ilmu Hukum jurnal ilmiah hospitality Jurnal Inovasi Penelitian jurnal hukum das sollen Jurnal Pendidikan Dasar dan Sosial Humaniora Jurnal Pengabdian Mandiri Media Bina Ilmiah IIJSE E-Amal: Jurnal Pengabdian Kepada Masyarakat
Syamsiah, Desi
Universitas Surakarta
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Assessing the Compliance of Indonesian Marriage Laws with CEDAW Principles Hapriyanto, Aditya Restu; Syamsiah, Desi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.5028

Abstract

This study aims to assess the extent to which marriage law in Indonesia accommodates the principles of the Convention on the Elimination of All Forms of Discrimination against Women (CEDAW). CEDAW, which Indonesia ratified in 1984, sets out various principles to ensure gender equality in all aspects of life, including marriage and family. However, the implementation of these principles in Indonesian marriage law still faces various challenges. Using a normative legal analysis approach, this study evaluates existing marriage regulations in Indonesia, including Law Number 1 of 1974 concerning Marriage. It examines whether these regulations comply with the provisions of CEDAW. This study also analyzes the gap between the principles of CEDAW and legal practices applied in Indonesia, taking into account cultural, social, and political factors that influence the implementation of these principles. The results of the study indicate that although there has been some progress in the equality of marriage rights, there are still inconsistencies in several aspects, such as restrictions on the age of marriage and women's rights in family decisions. Therefore, this study recommends a revision of several legal provisions in Indonesia to be more in line with the principles of CEDAW, to improve the protection of women's rights in the context of marriage.
TINJAUAN HUKUM TERHADAP PROBLEMATIKA PAJAK BERGANDA PENGHASILAN PADA PEKERJA JARAK JAUH (REMOTE WORKER) DAN CONTENT CREATOR CROSS-PLATFORM Syamsiah, Desi; Sarosa, Budi; Damayanti, Elvina Eka; Ramadhani, Novilla Priyanka
JURNAL HUKUM DAS SOLLEN Vol 11 No 1 (2025): Jurnal Hukum Das Sollen
Publisher : Fakultas Hukum Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/das-sollen.v11i1.4168

Abstract

Globalisasi dan perkembangan teknologi digital telah melahirkan fenomena pekerja jarak jauh (remote worker) dan content creator cross-platform yang bekerja melampaui batas negara. Situasi ini menimbulkan kompleksitas dalam bidang perpajakan, khususnya terkait potensi terjadinya pajak berganda penghasilan. Pajak berganda terjadi ketika penghasilan yang sama dikenakan pajak oleh dua yurisdiksi berbeda akibat tumpang tindih aturan perpajakan. Di Indonesia, pajak penghasilan diatur dalam Undang-Undang Nomor 36 Tahun 2008 juncto Undang-Undang Nomor 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan, namun belum secara spesifik mengakomodasi karakteristik unik pekerja digital lintas negara. Meskipun tersedia mekanisme Persetujuan Penghindaran Pajak Berganda (P3B) berdasarkan Peraturan Menteri Keuangan Nomor 25/PMK.03/2018, implementasinya masih menghadapi tantangan karena ketidakjelasan status permanen establishment dan jurisdiksi perpajakan. Penulisan ini menganalisis problematika pajak berganda pada remote worker dan content creator dengan pendekatan yuridis normatif untuk mengidentifikasi solusi harmonisasi perpajakan yang adil dan efektif.
Co-Authors Asri Agustiwi Bao, Riki Martin Bala Damayanti, Elvina Eka Hapriyanto, Aditya Restu Karmina Siska Karmina Siska Pingky Ardiana Indriani Putri Maha Dewi Ramadhani, Novilla Priyanka Reky Nurviana Sarosa, Budi Susilowardani Susilowardani Susilowardani Susilowardani, Susilowardani Yuliana, Nur Fatihah Yusrina Arifah