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All Journal Jurnal Hukum Lex Generalis Padjadjaran Law Research and Debate Society
Karwiyah
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Law, Crime, Criminology & Criminal Justice Social Sciences

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Fenomena Pemblokiran Game Online: Tinjauan Mengenai Pengenaan Pajak Pertambahan Nilai (PPN) pada Pembelian Game Online Rifky Pradana; Adinda Putri Pertiwi; Karwiyah
Padjadjaran Law Review Vol. 11 No. 1 (2023): PADJADJARAN LAW REVIEW VOLUME 11 NOMOR 1 JULI 2023
Publisher : PADJADJARAN LAW RESEARCH AND DEBATE SOCIETY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56895/plr.v11i1.1285

Abstract

Fenomena pemblokiran game online yang sempat gempar beberapa waktu lalu secara tidak langsung sebenarnya berpengaruh terhadap penerimaan sektor perpajakan. Pengenaan pajak tidak terlepas dari apakah suatu perusahaan berbentuk Badan Usaha Tetap (BUT) atau tidak. Selain itu, sejauh mana perlindungan yang diberikan hukum terkait konsumen yang bermain game online pun menjadi salah satu fokus perhatian. Metode penelitian yang digunakan adalah yuridis normatif dengan pendekatan peraturan perundang-undangan dan fenomena atau kasus terkait pemblokiran game online. Hingga saat ini pengenaan pajak bagi perusahaan asing yang tidak memiliki BUT baru bisa diterapkan pada Pajak Pertambahan Nilai. Pada perusahaan game online, PPN dipungut dari setiap pembelian game oleh konsumen. Mengenai mekanisme pemungutan PPN pada Perdagangan Melalui Sistem Elektronik (PMSE) diatur dalam PMK No. 60 Tahun 2022.
Peran Tes DNA terhadap Kedudukan Status Anak Li’an dari Hasil Perkawinan yang Sah Ditinjau dari Perspektif Hukum Islam dan Hukum Positif di Indonesia Rahayu, Tajqia Qalbu; Karwiyah; Pertiwi, Adinda Putri
Jurnal Hukum Lex Generalis Vol 3 No 2 (2022): Tema Hukum Islam
Publisher : CV Rewang Rencang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56370/jhlg.v3i2.181

Abstract

Divorce can occur due to allegations of adultery by the husband to his pregnant wife so as to relate to the status of his child. The husband's doubts can make him take Li'an's oath. DNA testing is commonly used for personal purposes such as the determination of guardianship of the child or the parent of the child and for a legal purpose. From the analysis, it is known that the status of the child due to Li'an's divorce according to Islamic law is the breakup of the relationship between father and son although it will be known that the child conceived by his wife is true, while according to the law is positive if there is evidence in the form of DNA tests that the child conceived by his wife is the right child of his husband, then nasab relationship with his father remains.
Co-Authors Adinda Putri Pertiwi Pertiwi, Adinda Putri Rahayu, Tajqia Qalbu Rifky Pradana