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All Journal FIAT JUSTISIA: Jurnal Ilmu Hukum Jurnal Penelitian Hukum De Jure Integritas: Jurnal Antikorupsi JURNAL PENDIDIKAN TAMBUSAI JURNAL ILMIAH LIVING LAW Jurnal Riset Bisnis dan Investasi Jurnal Aplikasi Akuntansi Jurnal Riset Akuntansi Kontemporer Jurnal Pajak dan Keuangan Negara (PKN) LEGAL BRIEF Jurnal Ekonomi KIAT Educoretax Administrative and Environmental Law Review Journal of Legal and Cultural Analytics (JLCA) Indonesia Law Reform Journal (ILREJ) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Accounting Research, Organization and Economics (JAROE) Indonesian Journal of Applied and Industrial Sciences (ESA) Priviet Social Sciences Journal Jurnal Hukum dan Sosial Politik Jurnal Dialektika Hukum Journal of Contemporary Law Studies The International Journal of Financial Systems Activa Yuris: Jurnal Hukum Amandemen: Jurnal Ilmu Pertahanan, Politik dan Hukum Indonesia Accounting Analysis Journal
Kartiko, Nafis Dwi
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : LEGAL BRIEF

 1 
Implementing Sustainable Development Goals To Achieve Community Welfare: Optimising Presidential Decree 111/2022 Ginting, Yuni Priskila; Indradewi, Astrid Athina; Kartiko, Nafis Dwi; Hanunisa, Salma Zhafira
LEGAL BRIEF Vol. 12 No. 4 (2023): October: Law Science and Field
Publisher : IHSA Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/legal.v12i4.880

Abstract

By Presidential Decree 59/2015, sustainable development targets with a global perspective were adopted in Indonesia. The Sustainable Development Goals (SDGs) have been implemented in Indonesia for the past 8 (eight) years, fulfilling a worldwide commitment. It is hoped that by enacting PRESIDENTIAL DECREE 111/2022 concerning the Implementation of Achieving the Sustainable Development Goals, the 2024 national Sustainable Development Goals (SDGs), as outlined in the book Transforming Our World: The 2030 Agenda for Sustainable Development, can be accomplished more quickly and with a more focused approach. A statutory approach and a normative juridical research methodology were adopted. The 2030 Plan for Sustainable Development is comprised of the Sustainable Development Goals. The advancement towards reaching the Sustainable Development Goals (SDGs) over the past 10 (ten) years has been undermined by a string of extraordinary global crises. To advance human development, technological mastery, a sustainable economy, equitable development, and strengthening of national resilience and governance, development pillars are required
The Paradox of Foreign Investment in Support Economic Sustainability After the Job Creation Law Kartiko, Nafis Dwi; Soegiono, Samuel Putra; Siswanto, Carissa Amanda
LEGAL BRIEF Vol. 12 No. 4 (2023): October: Law Science and Field
Publisher : IHSA Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/legal.v12i4.881

Abstract

The Job Creation Law and the Job Creation Perpu have substantially the same objectives and arrangements with the aim of optimizing the investment ecosystem amid global economic pressures and supporting sustainable economic growth. Simplification of investment requirements is key in this regulation, intended to invite more investment to Indonesia. However, the implementation of this law has raised various views and controversies regarding its impact on economic sustainability after the Job Creation Law. This study is designed to evaluate the impact of foreign investment on economic sustainability, in line with the ideals and objectives contained in the Job Creation Law. This research uses normative juridical with a qualitative descriptive approach. The result of this study is that it is necessary to balance economic growth with legislative integrity and inclusivity in the process of formulating Foreign Direct Investment policies
Balancing Taxation in the Indonesian P2P Lending Landscape: Ensuring Fair and Equitable Treatment Widjiastuti, Agustin; Kartiko, Nafis Dwi
LEGAL BRIEF Vol. 12 No. 6 (2024): February: Law Science and Field
Publisher : IHSA Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/legal.v12i6.890

Abstract

This research aims to evaluate and compare the legal framework and tax policies of peer-to-peer lending (P2P lending) in various countries, using a normative juridical research approach. This research explores the tax implications and regulatory treatment of financial technology, particularly P2P lending platforms. The normative juridical research method focuses on the study of legal norms, principles, and doctrines. The results of this study show that there are significant similarities and differences in the VAT tax policies on P2P lending services in countries such as the European Union, Australia, Canada, and New Zealand. Each country recognises contributions under the P2P lending model as the provision of credit, which is generally exempt from VAT. However, there are differences in the treatment of the credit itself, eligibility for input tax credits, and the application of the principle of fiscal neutrality. From an Indonesian perspective, it is important to adapt tax regulations to digital innovations in the financial sector, considering the unique characteristics of technology-based financial services such as P2P lending. This policy should be able to address the complexity of services provided by P2P lending platforms and ensure fair and equitable tax treatment
Co-Authors Agustin Widjiastuti Amanta, Hafiz Putra Amrie Firmansyah Anam, Muhammad Syariful Arham, Amardianto Astrid Athina Indradewi Boong, Vicariya Retnowati Fajar Sugianto Gultom, Alex Oktobertus Pandapotan Hanunisa, Salma Zhafira Ismi Fathia Rachmi, Ismi Fathia Mohamad Heykal Mu’min, M. Silahul Riandoko, Riko Rohman, Mohammad Syafi'ur Sanjaya, Niki Siswanto, Carissa Amanda Soegiono, Samuel Putra Stilia, Lilian Yuniar Tedjokusumo, Dave David Tokuyama , Shintaro Yuni Priskila Ginting