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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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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
Revisiting Value-Added Tax Structures: Strategies For Mitigating Regressivity In Basic Commodities Consumption Kartiko, Nafis Dwi; Firmansyah, Amrie
Educoretax Vol 4 No 1 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i1.668

Abstract

This study explores the advantages and disadvantages of implementing a value-added tax on tax-exempt essential goods in Indonesia. The research employs historical, comparative, empirical, and normative legal methods to analyze the tax policy's legal and socio-economic context and assess its impacts and challenges. The analysis shows that applying VAT to necessities with exemptions can increase transparency, reduce tax avoidance, and ensure a fair distribution of the tax burden among businesses and consumers. However, this policy may impose additional administrative burdens and financial pressures on companies, particularly small and medium enterprises. It is crucial to balance promoting tax compliance and alleviating excessive administrative requirements. This research provides extensive insights into the dynamics of VAT policy on essential goods in Indonesia. It presents new perspectives on the distribution of economic burden and provides recommendations based on thorough legal analysis.
Analysis of the Impact of Monopoly Practices in the Entertainment Sector Kartiko, Nafis Dwi; Soegiono, Samuel Putra
Indonesian Journal of Applied and Industrial Sciences (ESA) Vol. 3 No. 2 (2024): March 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/esa.v3i2.8405

Abstract

This study aims to investigate the practice of monopoly in the entertainment sector in Indonesia. Specifically, it focuses on the alleged conspiracy between venue owners and sound system equipment rental vendors. This study investigates the extent to which exclusive cooperation can be categorized as a monopoly according to Law No. 5/1999 on the Prohibition of Monopolistic Practices and Unfair Business Competition, using the Normative-Dogmatic Juridical method. The text also mentions the prohibition of monopolistic practices and unfair business competition. The focus is on analyzing analysis of existing legal norms, through a deductive approach to identify violations of the law that occur without connecting directly with the social context of society. Research Results: The study indicates that conspiracies in the entertainment industry reflect monopolistic practices that violate legal norms. These practices eliminate market diversity, limit consumer choice, and result in uncompetitive prices and reduced service quality. These findings contribute to the competition law literature by providing a new interpretation of monopolistic practices at a smaller scale and in a more contextualized manner. They also offer input for stakeholders in designing effective regulations to prevent monopolization, support innovation, and protect consumers.
Does Tax Amnesty Reduce Tax Risk in Indonesia? Firmansyah, Amrie; Kartiko, Nafis Dwi
Journal of Accounting Research, Organization and Economics Vol 6, No 3 (2023): JAROE Vol. 6 No. 3 December 2023
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v6i3.33205

Abstract

Objective This study examines tax risk before and after the implementation period of the tax amnesty policy in Indonesian listed companies.Design/methodology The method employed in this study is a quantitative approach. The research data is in the form of information in financial statements obtained from www.idx.co.id for 2011-2015 and 2017-2021. The population used in this study is all companies listed on the Indonesian Stock Exchange from 2011 to 2021. This study obtains 182 observations based on the purposive sampling method. Hypotheses were tested using the Wilcoxon Signed Rank Test.Results This research concludes that there is a tax risk reduction following the tax amnesty implementation based on cash ETR and GAAP ETR. These results indicate that the ratio of cash tax to pre-tax income paid by companies after the tax amnesty policy experienced a significant reduction in volatility, as well as the comparison of corporate income tax to pre-tax income after the implementation of the tax amnesty policy.Research Limitations/Implications Several sampling criteria, such as excluding GAAP ETR and Cash ETR values that are negative and greater than 1, result in a reduced sample size. In addition, this study only uses data from listed companies to facilitate access to the data used in the study.Novelty/Originality Previous studies have focused on the causality between tax risk, firm risk, or other predictive variables. This study tests tax risk before and after implementing the tax amnesty policy. Thus, this study can capture the significance of changes in the volatility of taxpayers' tax payments/ expenditures before and after the implementation of the tax amnesty in Indonesia.
Does government effectiveness and corruption control support political stability? Kartiko, Nafis Dwi
Integritas: Jurnal Antikorupsi Vol. 10 No. 1 (2024): INTEGRITAS: Jurnal Antikorupsi
Publisher : Komisi Pemberantasan Korupsi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32697/integritas.v10i1.1209

Abstract

This study aims to investigate the relationship between government effectiveness, corruption control, and political stability. The data used is sourced from the World Competitiveness Yearbook provided by the Institute for Management Development. The analysis involves annual data collected regularly since 1987, covering a global sample of 66 countries for six years, from 2017 to 2022, with a total of 381 observations. Ordinary Least Squares (OLS) regression was used to investigate the research. The results confirm the importance of corruption control and government effectiveness in maintaining political stability. The analysis differentiates the effect of government effectiveness based on the quality of a country's political product, finding that improvements in government effectiveness are particularly important in improving political stability in countries with Low Political Product Quality. This signals that in countries with greater political and economic challenges, improvements in government effectiveness can have a significant impact on political stability.
POWER AND TRUST: A MEDIATOR IN THE RELATIONSHIP BETWEEN PROCEDURAL JUSTICE AND TAX COMPLIANCE IN INDONESIA Stilia, Lilian Yuniar; Riandoko, Riko; Kartiko, Nafis Dwi
Jurnal Aplikasi Akuntansi Vol 8 No 2 (2024): Jurnal Aplikasi Akuntansi, April 2024
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v8i2.327

Abstract

This study analyses the connection between procedural justice, trust and power concerning tax compliance in Indonesia and investigates the mediating influence of trust and power tax authorities hold in this relationship. While various factors play a role in tax compliance behaviour in Indonesia, the country still struggles to achieve maximum compliance, falling short of international standards in terms of tax ratio. Only half of Indonesians have confidence in the tax system, and procedural justice is closely linked to power and trust. This study is groundbreaking as it is the first to investigate these three factors simultaneously in Indonesia. A quantitative approach was employed, with data gathered from 371 taxpayers and analyzed using the PLS-SEM method. The findings indicate that legitimate power and trust are positively associated with voluntary tax compliance and function as mediators between procedural justice and tax compliance. However, no correlation was found between procedural justice and tax compliance or between coercive power and tax compliance. To enhance taxpayer compliance in Indonesia, it is recommended to bolster trust in the tax authority and its jurisdictions. This study addresses a gap in the tax compliance literature. It enhances the theoretical framework, providing valuable practical insights for compliance improvement strategies, particularly for the Indonesian Directorate General of Taxes. The findings support developing more effective policies, improving tax education, and promoting transparency to strengthen public trust and compliance.
Juridical Analysis of Interim Decisions in Cases of Embezzlement in Office: Case Study of Decision Number 664/Pid.B/2013/PN.Jkt.Sel. Kartiko, Nafis Dwi
Journal of Legal and Cultural Analytics Vol. 3 No. 1 (2024): February 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jlca.v3i1.8112

Abstract

This research focuses on the juridical analysis of interlocutory decisions in cases of embezzlement in office, with a case study of RD. Yudi Suyud Indriardi and PT Employee Cooperative. Indonesian post. Existing studies generally take a normative approach to the regulation of legal processes, but are still limited in providing analysis of the application of these laws in actual judicial practice. This research aims to fill this gap by providing a more concrete analysis and possible solutions to the inconsistencies that exist in interlocutory decisions. The research method used is a normative juridical approach using primary and secondary legal materials. In-depth and focused research on cases such as RD Yudi Suyud Indriardi will produce new insights regarding the application of Article 143 of the Criminal Procedure Code which aims to strengthen the legal basis of judges' decisions and guarantee the rights of defendants. This research makes a significant contribution to theoretical understanding and practical application in the justice system. By examining cases and court decisions, this research contributes to the enrichment of existing legal literature by providing an in-depth analysis of the extent to which judges' considerations influence the validity and quality of decisions. From a practical perspective, this research demonstrates the need for precision in the writing and formulation of indictments and judge's decisions, which must meet the standards set by law. This research also emphasizes the importance of better understanding of Article 143 of the Criminal Procedure Code among legal practitioners.
Analysis of the Copyright Dispute Decision Between Djanuar Ishak and PT. Elang Prima Retailindo: Study Of Commercial Court Decision Number 35/PDT.SUS-COPYRIGHT/2021/PN JKT.PUS Kartiko, Nafis Dwi; Soegiono, Samuel Putra
Journal of Legal and Cultural Analytics Vol. 3 No. 1 (2024): February 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jlca.v3i1.8335

Abstract

This research aims to analyze the legal aspects involved in copyright protection in Indonesia and provide recommendations for the improvement of copyright protection, particularly regarding copyright enforcement in the use of works for advertising purposes without permission. Using a normative-doctrinal juridical approach, this research investigates the legal framework governing copyright in Indonesia through a systematic analysis of relevant legislation, principles and rules of law. The research focuses on the internal assessment of Indonesian positive law by exploring the prevailing legal conceptions and principles, examining Case Number 35/Pdt.Sus-Copyright/2021/PN Jkt.Pst as the main case study. The results show the importance of the state in protecting intellectual property rights to maintain dignity and respect for individual works. This research is expected to enrich the intellectual property law literature and increase public awareness and understanding of the importance of asking permission to creators when using their works, as well as encourage the government and relevant institutions to take concrete steps to strengthen copyright protection.
CEO Demographics and Corporate Cash Holdings: Evidence from Banking Companies in Indonesia Firmansyah, Amrie; Kartiko, Nafis Dwi
Accounting Analysis Journal Vol. 13 No. 3 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v13i3.17826

Abstract

Purpose: The study examines the impact of CEO demographics on corporate cash holdings in the Indonesian banking industry, focusing on CEO tenure, age, education, and gender. The study considers how regulatory constraints, firm characteristics, and macroeconomic factors shape corporate liquidity decisions. Method: Using data from 46 banking companies listed on the Indonesia Stock Exchange (IDX) from 2004 to 2022, this study analyzes 637 firm-year observations. The Ordinary Least Squares (OLS) regression model assesses the relationship between CEO demographics and cash holdings, incorporating firm-specific and macroeconomic control variables such as firm size, leverage, working capital, inflation, and GDP growth. Findings: The result reveals that CEO tenure negatively affects corporate cash holdings, suggesting that longer-tenured CEOs may optimize liquidity management rather than hold excess cash. CEO education positively influences cash holding, reflecting a stronger understanding of financial management and risk mitigation. In contrast, CEO age shows an insignificant effect, implying that experience and strategic priorities may matter more than age alone. Female CEOs exhibit a negative influence on cash holdings, possibly due to a more cautious financial approach or external governance expectations. Novelty: The study contributes to the literature on corporate liquidity by integrating CEO demographic factors with firm-specific and macroeconomic contexts. It extends the application of the upper echelons theory in a highly regulated sector, demonstrating how leadership traits influence cash management decisions. The research offers valuable insights for regulators, investors, and corporate boards in evaluating CEO profiles when assessing financial policies and risk management strategies.
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