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All Journal Kultura: Jurnal Ilmu Sosial dan Humaniora Prosiding Seminar Hukum Aktual Fakultas Hukum Universitas Islam Indonesia Jurnal Hukum dan Pembangunan
Novikasari, Siti Rahma
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Humanities Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Pemungutan Pajak Penghasilan terhadap Jasa Endorsement Konten Kreator Digital Tiara, Intan; Huzaifah, Zihan; Novikasari, Siti Rahma; Huda, Ni’matul
Prosiding Seminar Hukum Aktual Fakultas Hukum Universitas Islam Indonesia Vol. 2 No. 4 JULI 2024
Publisher : Fakultas Hukum Universitas Islam Indonesia

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Abstract

In today’s digital age, endorsement has become one of the main sources of revenue for many digital content creators. Service endorsement is one of the strategies of entrepreneurs to promote their products so that they are known and can enhance marketing. The increasing number of users of this endorsement service make the revenue earned by the digital content creator can be categorized large. However, many digital content creators are unaware of their position in tax law as well as the tax obligations they have. Based on the findings of the tax non-compliance, the researchers looked at two legal issues, namely, first, what is the obligation of the digital content creator to tax the proceeds of endorsement service? Second, how is the tax collection mechanism for endorsement service in Indonesia? This research uses empirical juridical research methods with a conceptual and statutory approach. Primary data was obtained by distributing questionnaires to 8 (eight) digital content creators, and secondary data was obtained by literature study. Analysis of legal material using descriptive-qualitative methods. The result of the study concluded, first, that the digital content creator has met the subjective and objective requirements of income tax so that it is a taxable income and attached to it obligations–in the field of taxation. Secondly, under the digital content creator income tax act, at least 3 (three) norms are imposed, namely the self assessment system method and Article 17 tariff on digital content creator whose income is not deducted from tax by the user of the service, with the method of withholding tax system of Article 23 for the content of digital creator under the umbrella of the agency, and Article 21 tax system when the service user pays and deduces the income tax digital content creator directly.
REFORMULATING CARBON TAX IN INDONESIA: ADVANCING THE GREEN TAX REFORM IN CLIMATE CHANGE MITIGATION Arifia, Septika Nanda; Novikasari, Siti Rahma; Perdana, Muhammad Anugerah; Maharani, Galuh Putri
Kultura: Jurnal Ilmu Hukum, Sosial, dan Humaniora Vol. 2 No. 5 (2024): Kultura: Jurnal Ilmu Hukum, Sosial, dan Humaniora
Publisher : Kultura: Jurnal Ilmu Hukum, Sosial, dan Humaniora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.572349/kultura.v2i5.1356

Abstract

Climate change mitigation has emerged as a pivotal global concern warranting considerable attention. In response to the escalating climate crisis, the "United Nations Framework Convention on Climate Change" (UNFCCC) has devised strategies aimed at mitigating climate change by curtailing carbon emissions. As a signatory to the UNFCCC, Indonesia has pledged to reduce carbon emissions by 29% to 41% by 2030 through collaborative efforts outlined in the Paris Agreement. Consequently, Indonesia is urged to develop an efficacious carbon tax policy to curb carbon emissions. Moreover, implementing a carbon tax could serve as the initial stride towards transitioning from fossil fuels to renewable energy sources. This research employs the normative juridical approach in its investigation. Findings reveal that Indonesia's carbon tax policy necessitates refinement to yield optimal outcomes aligned with its primary objectives. Hence, the author advocates for several reformulations of the carbon tax, offering them as potential frameworks or inspirations for enhancing the direction of the carbon tax policy.
PERIZINAN USAHA WISATA KAWASAN KARST GUNUNG SEWU: DISKRESI PENATAAN RUANG DAN ANCAMAN LINGKUNGAN HIDUP Novikasari, Siti Rahma; Murti, Aditya Khrisna
Jurnal Hukum & Pembangunan
Publisher : UI Scholars Hub

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The Gunung Sewu Karst Area is located in Gunungkidul, Wonogiri, and Pacitan Regencies. It has a unique geological formation so it was designated as a Global Geopark by the United Nations Education Scientific and Cultural Organization (UNESCO) in 2015. However, the Gunungkidul Regional Government is targeting the regional economy condition by proposing to reduce the number of karst landscape area and granting tourism business permits. These actions had serious impacts on geological, hydrological and ecological conditions. Therefore, this study aims to examine: 1) How is the conformity between tourism business permits and spatial planning provisions for the karst area? 2) What are the legal consequences of tourism business permit that conflict with spatial planning provisions? The doctrinal legal research is used to examine legal issues with a statutory and conceptual approach. Qualitative descriptive methods are used to analyze secondary data. The results of this study indicate that tourism business permits issued by the Gunungkidul Regional Government violate the Zoning Direction Indications for Geological and Tourism Protected Areas and Special Provisions for Karst Areas. Tourism business permits issued by the Gunungkidul Regional Government were categorized as the government's discretion, so the principle of Het Vermoden van Rechtmatigheid and Contrarius Actus Similiter Fit applied. Keywords: Discretion, Karst Area, Tourism Business Permit
Co-Authors Arifia, Septika Nanda Huda, Ni’matul Huzaifah, Zihan Maharani, Galuh Putri Murti, Aditya Khrisna Perdana, Muhammad Anugerah Tiara, Intan