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All Journal Sosiohumaniora Pandecta Jurnal Dinamika Hukum Dharmakarya : Jurnal Aplikasi Ipteks Untuk Masyarakat Veritas et Justitia PADJADJARAN Jurnal Ilmu Hukum (Journal of Law) AMANNA GAPPA Jurnal Konstitusi Mimbar Hukum - Fakultas Hukum Universitas Gadjah Mada Widya Yuridika Jurnal Sains Sosio Humaniora Jurnal Ilmiah Galuh Justisi JURNAL HUKUM dan KENOTARIATAN Kumawula: Jurnal Pengabdian Kepada Masyarakat Abdi Dosen : Jurnal Pengabdian Pada Masyarakat MAGISTRA Law Review Journal of Law and Policy Transformation JHR (Jurnal Hukum Replik) Jurnal JURISTIC (JuJUR) Jurnal Poros Hukum Padjadjaran Jurnal Konstitusi i-Latinnotary Journal: Internasional Journal of Latin Notary Journal of Law, Poliitic and Humanities Jurnal Hukum dan Peradilan PUSKAPSI Law Review Journal of Social Science RechtIdee Nomos : Jurnal Penelitian Ilmu Hukum
Dewi Kania Sugiharti
Universitas Padjadjaran
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Physics Public Health Social Sciences Other

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Prinsip Kepastian Hukum Pemungutan Pajak Pertambahan Nilai Aset Kripto di Indonesia Berdasarkan Peraturan Menteri Keuangan Nomor 68/PMK.03/2022 Vidi Adhar, Meuthia Syaharani; Sugiharti, Dewi Kania; Cahyandani, Amelia
PUSKAPSI Law Review Vol 4 No 1 (2024): June 2024
Publisher : Pusat Pengkajian Pancasila dan Konstitusi (PUSKAPSI) FH UNEJ

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/puskapsi.v4i1.48330

Abstract

ABSTRAK Pengakuan cryptocurrency (yang selanjutnya disebut Aset Kripto) sebagai komoditi oleh Badan Pengawas Perdagangan Berjangka Komoditi (Bappebti) menimbulkan konsekuensi hukum berupa pengenaan Aset Kripto sebagai Barang Kena Pajak (BKP) yang dapat dikenakan Pajak Pertambahan Nilai (PPN). Pengaturan PPN atas Aset Kripto terdapat pada Peraturan Menteri Keuangan Nomor 68/PMK.03/2022 tentang Pajak Pertambahan Nilai dan Pajak Penghasilan atas Transaksi Perdagangan Aset Kripto. PMK tersebut mengatur mengenai objek, subjek, taatbestand, serta tarif dari PPN Transaksi Aset Kripto. Pengaturan mengenai pajak materiil PPN Aset Kripto dalam PMK tersebut tentu menimbulkan permasalahan, karena Pasal 23A Undang-undang Dasar Republik Indonesia Tahun 1945 secara tegas menyatakan pengaturan pajak diatur dalam Undang-undang. Maka dari itu, penelitian ini berupaya untuk menganalisis prinsip kepastian hukum dalam pemungutan PPN terhadap Aset Kripto di Indonesia berdasarkan PMK No.68/PMK.03/2022 serta praktik pemungutan PPN Aset Kripto agar secara efektif dapat meningkatkan Penerimaan Negara Indonesia. Metode yang digunakan dalam penelitian ini adalah yuridis normatif dengan melakukan telaahan terhadap asas-asas pembentukan hukum perpajakan dan peraturan perundang-undangan di bidang perpajakan. Data yang diperoleh kemudian dianalisis secara kualitatif dan Penulis akan mengurai hasil analisis secara deskriptif. Hasil penelitian ini menunjukan bahwa PMK 68/PMK.03/2022 tidak memenuhi prinsip kepastian hukum pembentukan peraturan perundang-undangan di bidang perpajakan. Selain itu, dalam meningkatkan penerimaan negara yang dilakukan melalui pemungutan PPN Aset Kripto, Kementerian Keuangan dapat melakukan upaya-upaya kerjasama dengan stakeholders lain dan melakukan optimalisasi arsitektur teknologi. KATA KUNCI: Kepastian Hukum, Pajak Pertambahan Nilai, Aset Kripto, Arsitektur Teknologi ABSTRACT The recognition of cryptocurrency (hereinafter referred to Crypto Assets) as a commodity by the Commodity Futures Trading Supervisory Agency (Bappebti) creates legal consequences in the form of the taxation of Crypto Assets as a Taxable Item (BKP) that can be subject to Value Added Tax (VAT). The regulasi of VAT of Crypto Assets is regulated in the Regulation of the Minister of Finance Number 68/PMK.03/2022 on Value Added Tax and Income Tax on Crypto Asset Trading Transactions. The PMK regulates the object, subject, compliance, and rate of VAT on Crypto Assets. The arrangement regarding the material tax of PPN Crypto in the PMK certainly causes problems, because Article 23A of the 1945 Constitution pof the Republik of Indonesia explicitly states that the tax arrangement is governed by the law. Therefore, this research tries to analyze the principle of legal certainty in the collection of VAT on Crypto Assets in Indonesia based on PMK Number 68/PMK.03/2022. As wlell as the practice of collecting VAT on Crypto Assets do effectively increase Indonesia’s State Revenue. The method use in this research is normative jurisprudence by studying the principles of the formation of taxation law and legislation in the field of taxation. The data obtained is then analyzed qualitatively and the author will describe the results of the analysis descriptively. The results on this research show that PMK 68/PMK/03/2022 does not meet the principle of legal certainty in the information of legislation and regulations in the field of taxation. In addition, in increasing the state’s revenue through the collection of Crypto Asset VAT, The Ministry of Finance can make efforts to cooperate with other stakeholders and optimize architecture of technology. KEYWORD: Legal Certainty, Valued Added Tax, Crypt Assets, Architecture of Technology
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.
Analysis of the Implementation of Joint Funding as an Alternative Financing in the Creative Economy Sector in Indonesia Natasya Bonita Oktaviana Manalu; Lastuti Abubakar; Tri Handayani; Dewi Kania Sugiharti
Journal of Law, Politic and Humanities Vol. 5 No. 2 (2024): (JLPH) Journal of Law, Politic and Humanities
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jlph.v5i2.1079

Abstract

This study analyzes the implementation of crowdfunding as an alternative financing option in Indonesia’s creative economy sector, highlighting its significant positive impact on sector growth. Crowdfunding provides broader access to capital for small and medium enterprises, enhances community engagement, and fosters innovation and product diversification. Through crowdfunding platforms, entrepreneurs can build a strong support community and introduce their creative ideas to a wider audience. Despite these benefits, the mechanism faces challenges, including a lack of understanding about crowdfunding, high competition, and regulatory uncertainty. Additionally, issues of transparency, uncertainty in achieving funding targets, as well as technological and psychological challenges must also be addressed. To maximize the benefits of crowdfunding, entrepreneurs are advised to prioritize transparency and prepare sustainability plans post-funding. Support in the form of education, training, and strengthened regulations is crucial to creating an inclusive and sustainable creative economy ecosystem. By overcoming these challenges, crowdfunding has the potential to be an effective tool for promoting innovation and growth in Indonesia’s creative economy sector, while empowering communities to actively contribute to value creation
Pengembalian Pajak Pertambahan Nilai bagi Turis Asing dalam Rangka Peningkatan Wisatawan Mancanegara Edwina, Shintya; Sugiharti, Dewi Kania; Singadimedja, Holyness N
Nomos : Jurnal Penelitian Ilmu Hukum Vol. 3 No. 1 (2023): Januari
Publisher : Actual Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56393/nomos.v3i1.1487

Abstract

Penelitian ini bertujuan untuk melihat seberapa menarik pengaturan pengembalian PPN bagi turis di Indonesia dibandingkan dengan negara lain khususnya australia mengingat kedua negara menggunakan sistem hukum yang berbeda. Metode yang digunakan dalam penelitian ini adalah yuridis normatif yaitu pendekatan penelitian hukum yang dilakukan dengan meneliti data kepustakaan atau data sekunder sebagai bahan penelitian yang utama. Hasil penelitian menunjukkan bahwa pengembalian PPN bagi turis asing berdampak positif sehingga dapat meningkatkan potensi kunjungan wisatawan asing. Seiring berjalannya waktu terjadi peningkatan wisatawan mancanegara yang memanfaatkan pengembalian PPN dengan counter yang tersebar di berbagai bandara di Indonesia. Sektor pariwisata Australia lebih unggul berdasarkan data yang diperoleh dengan melakukan perbandingan hukum terhadap negara lain dapat terlihat seberapa menarik pengaturan pengembalian PPN bagi turis asing di Indonesia. Keunggulan negara lain dapat kita pelajari untuk memajukan sektor pariwisata di Indonesia khususnya produk hukum yang ditetapkan mendukung perkembangan pariwisata di Indonesia untuk menggerakkan roda perekonomian nasional.
Regulatory Optimization of Bitcoin as Collateral: Property Classification and Secured Lending Framework in Indonesia Darmawan, Kevin; Abubakar, Lastuti; Handayani, Tri; Sugiharti, Dewi Kania
Journal of Law, Politic and Humanities Vol. 5 No. 4 (2025): (JLPH) Journal of Law, Politic and Humanities
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jlph.v5i4.1738

Abstract

The development of financial technology has driven the emergence of digital assets such as Bitcoin, which challenge the conventional legal framework of property law. Although not recognized as legal tender, Bitcoin has been acknowledged as a legal asset by Indonesia's Commodity Futures Trading Regulatory Agency (Bappebti). This study aims to examine the legal status of Bitcoin as collateral in Indonesia’s property law framework, as well as assess the adequacy of current regulations in accommodating this function. This research employs a normative juridical method with a qualitative approach and deductive reasoning. The findings indicate that Bitcoin fulfills the legal criteria of an intangible object and, in theory, can be used as an object of fiduciary security. However, the absence of explicit legal recognition and a digitally integrated collateral registration system has led to legal uncertainty. Although regulations in Indonesia have provided a degree of legality and oversight, systemic institutional integration remains lacking. Therefore, legal reform is needed in the area of digital asset-based collateral, along with the establishment of a comprehensive administrative registration system to ensure the validity of security interests in digital assets
Legal Implications of The Danantara Superholding Model on Public Accountability in State-Owned Bank Asset Management in Indonesia Pellokila, Catherine Ayunia Zoerien; Sugiharti, Dewi Kania; Affandi, Nurafni Kusumawardhani
Journal of Law, Politic and Humanities Vol. 5 No. 5 (2025): (JLPH) Journal of Law, Politic and Humanities
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jlph.v5i5.1916

Abstract

State-Owned Enterprises (SOEs) play a crucial role in Indonesia’s economy, yet governance challenges persist, particularly regarding asset management and public accountability. This article critically examines the legal implications of establishing Badan Pengelola Investasi Daya Anagata Nusantara (Danatara), a superholding formed under Law Number 1 of 2025 concerning the Third Amendment to Law Number 19 of 2003, focusing on state-owned banking governance. Using a normative juridical (doctrinal) method supported by comparative studies with Singapore’s Temasek Holdings, this research analyzes the risks of diminished public accountability due to legal separations between Danatara’s investments and state assets. Findings reveal that while the superholding model aims to enhance efficiency, it may weaken constitutional principles concerning state asset control, impair public financial oversight, and obscure transparency and anti-corruption efforts. Moreover, an overemphasis on profitability risks undermining SOEs’ social functions, particularly in financial inclusion and development support. To ensure Danatara fulfills its constitutional mandate, this study recommends strengthening regulatory frameworks, legislative oversight, external audits, and institutional transparency mechanisms.
Film Licensing Agreement as an Object of Guarantee in Indonesia Pratama, Muhammad Ath-Thaariq; Abubakar, Lastuti; Handayani, Tri; Sugiharti, Dewi Kania
RechtIdee Vol 20, No 1 (2025): JUNE
Publisher : Trunojoyo Madura University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/ri.v20i1.28049

Abstract

Collateral is part of an agreement as a result of financial obligations and serves to provide confidence that the debtor will fulfil these financial obligations, where the guarantee is something that is submitted to the creditor by the debtor. The guarantee itself is divided into two, namely material security and personal guarantee. The license agreement itself is an agreement made by the license owner and the party who wants to use the license. One of the uses of a license agreement is in the film industry, where the Product House as a license owner can enter into a license agreement with the Video on Demand platform so that the film or series that has been made can be shown on the Video on Demand platform. Government Regulation No. 2022 on Creative Economy has opened up opportunities for license agreements as collateral objects. The license agreement as a collateral object itself is not an impossible thing, because other countries such as Iran and the United States have allowed license agreements as collateral objects. One of the Video on Demand platforms that uses license agreements in the screening of films on their platform is Netflix. Therefore, the Production House can make the license agreement made as an object of collateral.
Co-Authors A.A. Ketut Agung Cahyawan W Abi Ma'ruf Radjab Affandi, Nurafni Kusumawardhani Ajie Ramdan Amelia Cahyadini An An Chandrawulan Anita Afriana Cahya Irawadi Cahya Irawady Cahyandani, Amelia cahyo anggoro Dandrivanto Budhijanto Darmawan, Kevin Edwina, Shintya Eri Satriana Faqih Lutfi Ghani Satria Hartanto Ghani Satria Hartanto Helitha Novianty Muchtar Hendar Ristriawan Holyness Nurdin Singadimedja I. Tajudin I. Tajudin, I. Indri Yuliafitri Indri  Yuliaftri Isis Ikhwansyah Josep Irvan Gilang Hutagalung Lastuti Abubakar Lastuti Abubakar Lastuti Abubakar Maulana Fadillah Maulana Fadillah Memed Sueb Muhamad Fadillah Muhammad Ilham Satriana Muhammad Ziaurahman Muhammad Ziaurahman, Muhammad Nadhilah Mustika Natasya Bonita Oktaviana Manalu Nia Kurniati Pellokila, Catherine Ayunia Zoerien Pratama, Muhammad Ath-Thaariq Prita Amalia Pupung Faisal Purnama Trisnamansyah R. Herman Katimin Rio, Fildzah Ristriawan, Hendar Rully Herdita Ramadhani Rully Herdita Ramdhani Sechabudin Sechabudin Sechabudin, Sechabudin Seehabudin Seehabudin, Seehabudin Singadimedja, Holyness N Sinta Dewi Somarwidjaya Somarwidjaya Tjia Siauw Jan Tri Handayani Tri Handayani Tri Handayani Vidi Adhar, Meuthia Syaharani Yani Pujiwati Zahra Malinda Putri Zainal Muttaqin Zainal Muttaqin Zainal Muttaqin Zainal Muttaqin