Article Per Year (5 Year)
p-Index From 2021 - 2026
8.794
P-Index
This Author published in this journals
All Journal Berkala Ilmiah Pendidikan Biologi (BioEdu) JISI UMJ (Jurnal Integrasi Sistem Industri UMJ) Brawijaya Law Journal : Journal of Legal Studies Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura Jurnal Informatika dan Teknik Elektro Terapan Veritas et Justitia IDEAS: Journal on English Language Teaching and Learning, Linguistics and Literature Briliant: Jurnal Riset dan Konseptual Preventif: Jurnal Kesehatan Masyarakat QALAMUNA: Jurnal Pendidikan, Sosial, dan Agama Jurnal Ilmiah Kebijakan Hukum Jurnal Pendidikan Ekonomi & Bisnis Journal of Research and Technology Metode : Jurnal Teknik Industri EKONOMIS : Journal of Economics and Business Tibuana : Journal of Applied Industrial Engineering Jurnal STIE Semarang (Edisi Elektronik) IALLTEACH (Issues In Applied Linguistics & Language Teaching) Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Jurnal Sewaka Bhakti Jurnal Teknik Industri Terintegrasi (JUTIN) JURNAL ILMIAH AGRINECA Indonesian Journal of Social and Environmental Issues (IJSEI) Nusantara Science and Technology Proceedings Jurnal Kesehatan Tambusai Indonesian Journal of Industrial Engineering & Management Journal La Multiapp Industrika : Jurnal Ilmiah Teknik Industri Journal of English Education and Linguistics Khalifa: Journal of Islamic Education Teknika Sains : Jurnal Ilmu Teknik Indonesian Journal of International Law Jurnal Penelitian Inovatif Indonesian Journal of Innovation Studies Jurnal Pengbdian Teknik Mesin Teknika STTKD: : Jurnal Teknik, Elektronik, Engine COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat JIEPS: Jurnal Ilmiah Ekonomi Islam dan Perbankan Syariah Fakultas Agama Islam Universitas Muhammadiyah Aceh INDONESIAN JOURNAL OF BASIC EDUCATION Journal of Pharmaceutical Care and Sciences Triangulasi: Jurnal Pendidikan Kebahasaan, Kesastraan, dan Pembelajaran Proceeding ISETH (International Summit on Science, Technology, and Humanity) INCOME: Indonesian Journal of Community Service and Engagement Jurnal Teknik Mesin, Industri, Elektro dan Informatika Eduvest - Journal of Universal Studies English Education and Applied Linguistics Journal (EEAL Journal) Innovative: Journal Of Social Science Research Jurnal Hukum dan Pembangunan Journal of Fundus Serambi Engineering Prosiding Dedikasi: Pengabdian Mahasiswa Kepada Masyarakat Jurnal Arsitektur ARCADE SAE (Study of Applied Entrepreneurship) Preventif : Jurnal Kesehatan Masyarakat Journal of Advances in Linguistics and English Teaching (JALET) Global Academy of Business Studies Qiyas : Jurnal Hukum Islam dan Peradilan
Sinta Dewi
Universitas Padjajaran
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Transportation Other

Published : 79 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Veritas et Justitia

 1 
PAJAK PENGHASILAN BAGI OVER-THE-TOP DI INDONESIA: SEBUAH PELUANG DAN TANTANGAN Cahyadini, Amelia; Muttaqin, Zainal; Dewi, Sinta; Sugiharti, Dewi Kania
Veritas et Justitia Vol. 8 No. 1 (2022): Veritas et Justitia
Publisher : Faculty of Law, Parahyangan Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25123/vej.v8i1.4735

Abstract

Over-the-Top (OTT) is a form of information technology innovation that is growing very rapidly, including in Indonesia as one of the largest OTT market country. OTT can earn income from users in Indonesia, while the right to tax this income cannot be imposed in Indonesia because OTT generally operates across national borders and does not have a permanent establishment in Indonesia. Therefore, it is necessary to consider income tax arrangements for OTT operating in Indonesia to provide legal certainty. This paper focuses on discussing the positive legal provisions of Income Tax that apply to OTT operating in Indonesia and the implementation of each of these regulations in the current era of economic digitalization. The author uses a normative juridical research method with a qualitative research approach. Based on this research, it is known that the provision of Income Tax for OTT does not yet exist, therefore the Government of Indonesia needs to design a national tax law that is able to accommodate income tax for OTT.
PAJAK PENGHASILAN BAGI OVER-THE-TOP DI INDONESIA: SEBUAH PELUANG DAN TANTANGAN Cahyadini, Amelia; Muttaqin, Zainal; Dewi, Sinta; Sugiharti, Dewi Kania
Veritas et Justitia Vol. 8 No. 1 (2022): Veritas et Justitia
Publisher : Faculty of Law, Parahyangan Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25123/vej.v8i1.4735

Abstract

Over-the-Top (OTT) is a form of information technology innovation that is growing very rapidly, including in Indonesia as one of the largest OTT market country. OTT can earn income from users in Indonesia, while the right to tax this income cannot be imposed in Indonesia because OTT generally operates across national borders and does not have a permanent establishment in Indonesia. Therefore, it is necessary to consider income tax arrangements for OTT operating in Indonesia to provide legal certainty. This paper focuses on discussing the positive legal provisions of Income Tax that apply to OTT operating in Indonesia and the implementation of each of these regulations in the current era of economic digitalization. The author uses a normative juridical research method with a qualitative research approach. Based on this research, it is known that the provision of Income Tax for OTT does not yet exist, therefore the Government of Indonesia needs to design a national tax law that is able to accommodate income tax for OTT.
Co-Authors Aan Sofyan Adhim, Lalu Agis Aeni Alawiah, Sulistia Alhakim, Valdy Alma Dwi Yulia Sari Alyana Isti Hasnani Amelia Cahyadini Arifano, Krisna Ramadhian Ariyani, Diah Ariyanti, Fredika Aura Kusuma Asep Nurjamin Astuti, Risa Asyifa, Soniya Nur Bertin Ayu Wandira Brady Rikumahu Cattleya P.A. Islami, Mega Dewi Kania Sugiharti Dira Ernawati Dwi Aurora, Xena ENDANG SUSANTINI Eva Devi Sofyawati Farida Pulansari Fatmawati, Erliansa Fatmawati, Nurul Ferdiansyah, Harris Fujiarti, Hana Suci Ghassani, Hazrina Haqi, Muhamad Mukhtarul Hasdina, Niken Hasibuan, Samsul Hayati, Kinanti Resmi Herawati, Dika Triya Hermiyanty Hermiyanty, Hermiyanty Hertati, Hertati Ihsan, Mohamad Ika Widya Ardhyani Inrianto, Priyatna Septedi Islami, Mega Cattleya PA Islami, Mega Cattleya Prameswari Annissaa Izhaq, Dhuha Cahya Jannah, Dewi Nuriatul Khakana, Meny Krisdayanty, Yuly Lailiyah, Wardatul Laina Rafianti Latuwael, Armin Lestari, Maudy Andreana Libria Widiastuti Mahmud, Minhajun Ni'am Maida, Salsabilla Nur Malahayati, Siti Maulana, Alfin Bima Maulana, Mursal Maurina, Selvia Meekaeo, Pisit Meilanda, Mutia Moch. Annas Hidayatulloh Muchtar, Asiah Muhamad Taufik Hidayat Muhammad Iqbal Fasa Munawir, Ahmad Farhi Nastya, Anggia Novebri Novebri Novita Sari, Rizqi Nugraha, Isna Nur Aini Nur Fajriah, Yustika Nur Rahmawati Nuraini, Siti Arifah Nurjamin, Lucky Rahayu Nursalam, Hafidatun Oktarina, Hanifah Pradana, Alfian C. A. Pradinain, Rizky Fadilla prakosa, albertus Adriyanto Pramono Hadi Pratama Sutarmana, Aldy Puspasari, Novita Putra, M. Dicky Perdana Putri Vidiasari Darsono, Putri Vidiasari Putri, Novita Eka Rahmadsyah, Mohamad Faris Rainelda, Rainelda Ramli, Ahmad M Ratna, Najwa Rompis , Adrian Rosdiana, Rina Roy Efendi, Roy Sa'idan, Gading Adian Kun Safitri, Aurelia Ayu Sallama, Mutiara Salsabila, Dinda Sari, Rizqi Novita Setiyadi, Nanda Setiyono, Taufiq Andre Sherly Ayuna Putri sholeha, fitriatus Sidabutar, Naomi Sihesa, Yoseph Duna Sofian, Zoya Inara Dianya Soni, Mohammad Suharto, Prof Sumiati Sumiati Sushardjanti Felasari Syaifullah, Hafid Tasya Safiranita, Tasya Tranggono Tranggono Triannisa, Rizka Triwardani, Agil Virna Alfiqa Sopwani Wahyu Kurniawan Widati Wulandari Widiantari, Kadek Winursito, Yekti Condro Wulandari, Santi Ayu Yesvi Zulfiana Yosep Yuliani, Citra Zahirah, Jafni Fara Zainal Muttaqin