Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Jurnal Media Hukum Indonesian Comparative Law Review
Ming-Hsi Sung
Asia University, Taiwan
Law, Crime, Criminology & Criminal Justice

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Unitary, Federalized, or Decentralized?: The Case Study of Daerah Istimewa Yogyakarta as the Special Autonomous Regions in Indonesia Ming-Hsi Sung; Hary Abdul Hakim
Indonesian Comparative Law Review Vol 1, No 2 (2019)
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/iclr.1210

Abstract

The professed constitutional unitary state claim has been highly debated.  Some argue that Indonesia shall be a unitary state in name, pursuant to Article 1 Para. III of the Indonesian Constitution, but Constitutional reforms after 1998 when the autocratic President Gen. Soeharto stepped down granted broad authority to local government, leading Indonesia to a quasi-federation situation in practice. On the other hand, some stick to the aforementioned Article, insisting that decentralization embedded in the Constitution Article 18 Para. II is by no means making Indonesia federal.  This article takes the Act No. 13 of 2012 on Special Region of Yogyakarta (the Daerah Istimewa Yogyakarta) granting autonomy to Daerah Istimewa Yogyakarta as a case study to argue for the latter, asserting that the case merely exemplifies the decentralization characteristic embedded in the Constitution. This paper first examines the political features of federalism through a historical legal perspective, showing that the current state system in Indonesia is decentralized but not federalized. This paper concludes  that the recognition of Daerah Istimewa Yogyakarta as an autonomous region is simply a practice of constitutional decentralization. This paper also higlights that with recent political development, echoing that the decentralization theory is not a product of legal interpretation, but a constitutional and political reality.
A New Industry and Tax Base on Taxing Esports in Indonesia Ming-Hsi Sung; Wahyudi Umar
Jurnal Media Hukum Volume 27, Number 2, December 2020
Publisher : Fakultas Hukum Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jmh.20200148

Abstract

Unlike traditional sports that relies on traditional television broadcasting, esports usually adopts live streaming on internet platforms, such as YouTube, as its medium.  Through a delicate design of profit sharing, live esports streaming and media have greatly changed the video game industry from sheer family entertainment machine makers into a new frontier of money making sport, and therefore the game players into a profession that may make billion dollars annually. This paper intends to introduce the current situation of esports in Indonesia, asserting the potential to collect tax from live game streamers (Content Creators) and YouTube (Platform), and players from this newly developed sports industry to broaden the tax base in Indonesia.  This research is a normative legal research. Data collected from books, journals, relevant laws and regulations. The results show that the government should either revise the current tax law and legal design that are obvious out-of-dated and dysfunctional or follow developed countries to have law specifically designed for taxing esports industry and e-economy.
Co-Authors Hary Abdul Hakim Wahyudi Umar