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Implikasi Yuridis Multinational Corporation Terhadap Transfer Pricing Di Indonesia: Implikasi Yuridis Multinational Corporation Terhadap Transfer Pricing Di Indonesia Fadly Kurniawan, Muhammad; Muhammad, Danang Wahyu
Jurnal Panorama Hukum Vol 9 No 1 (2024): Juni
Publisher : Fakultas Hukum Universitas PGRI Kanjuruhan Malang

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Abstract

Perusahaan multinasional tak jarang menggunaan strategi dalam system pembayaran pajak untuk meminimalisir pengeluaran sehingga mendapatkan lebih banyak keuntungan atau profit, namun demikian, implikasi dari adanya Transfer pricing adalah timbulnya kerugian pada negara yang seharusnya dapat mendapatkan surplus dari PPh yang sebagaimana diatur terkait dengan perpajakan ini. Berdasarkan uraian sebelumnya, terdapat masalah yang perlu dibahas yaitu bagaimana prinsip arm’s length (prinsip kewajaran harga) diterapkan dan implikasi dari Transfer pricing di Indonesia. Tujuan dari dilakukannya penelitian ini dimaksudkan untuk mengembangkan pengetahuan terhadap bidang perusahaan multinasional dan menggunakan jenis penelitian normatif serta menerapkan pendekatan perundang-undangan dan kasus. Hasil penelitian berupa penerapan prinsip kewajaran belum menggunakan metode yang paling efektif dan disamping itu juga memberikan akibat yang merugikan keuntungan yang seharusnya didapat oleh negara.
PENGEMBANGAN PEREKONOMIAN MASYARAKAT BANDARAN MELALUI PROGRAM KERJA BRANDING UMKM SABUN CUCI PIRING Kaab, Rifyal; Yasmin, Fais Amalia; Sabila, Faizah Nur; Ilmi, Vrisca Ghoniyyatul; Triana, Elgisa Erbi; Faturahman, Shafa’ Aurelia; Raqo, Indi; Abdurrahman, Ahmad Khalid; Giriputra, Zelda Pratama; Saputra, Andita Yanu; Muhammad, Danang Wahyu
Prosiding Seminar Nasional Program Pengabdian Masyarakat Vol. 7 No. 1 (2024): SIBISA - Seminar Nasional Pengabdian kepada Masyarakat UMY 2024
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/ppm.71.1263

Abstract

Studi ini membahas mengenai Branding UMKM Sabun Cuci Piring untuk meningkatkan perekonomian pada Masyarakat Bandaran, Donokerto, Turi, Sleman. Melalui tahapan-tahapan yang terstruktur, mulai dari tahapan packaging, pembuatan logo dan stiker, prototype produk skala desa, serta yang terakhir adalah tahapan pemasaran produk. Metode yang digunakan adalah Forum Group Discussion (FGD). FGD dilakukan dengan pemuda/i Bandaran terutama dengan penanggung jawab UMKM Sabun Cuci. Melalui FGD tersebut ditemukanlah masalah dimana packaging produk UMKM masih menggunakan botol bekas, maka dari itu melalui Kuliah Kerja Nyata (KKN) UMY Kelompok 109, kami memberikan inovasi untuk mengganti packaging produk dengan botol yang lebih menarik. Faktor packaging tersebut yang membuat penjualan produk UMKM Sabun Cuci hanya bisa terjual di skala desa saja, oleh karena itu pentingnya packaging yang menarik agar produk bisa dijual di skala yang lebih besar. Dengan demikian, adanya Branding UMKM Sabun Cuci oleh KKN UMY 109 bisa memperluas penjualan produk di skala yang lebih besar. Hasil akhir ditentukan melalui wawancara yang dilakukan pada saat pembagian prototype skala desa. Branding produk yang dilakukan menghasilkan berbagai feedback positif dari masyarakat desa mengenai desain kemasan yang lebih layak dan lebih bisa diterima di pasaran. Hasil wawancara ini dapat disimpulkan bahwa citra produk telah terbangun dan kesadaran merek meningkat dikarenakan di dalam desain kemasan terdapat logo karang taruna dusun Bandaran sehingga berdampak pada meningkatnya brand awareness produk di mata masyarakat Desa Donokerto.
Pengelolaan Sampah Anorganik Melalui Alat Pembakar Sampah Alternatif untuk Mewujudkan Lingkungan Sehat Khoir, Uray Miftahul; Wahyuni, Anggita Tri; Putri, Aida Dyah; Vembry, Angelicenia; Kartikaningsih, Hana; Salsabila, Shafa Putri; Nugroho, Duta Ardi; Ikhsan, Muhammad Fachrul; Izzadin, Muhammad Rafif; Sahida, Daffa Maulana; Muhammad, Danang Wahyu
Prosiding Seminar Nasional Program Pengabdian Masyarakat Vol. 8 No. 1 (2025): Rekonstruksi Pendidikan di Indonesia
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/ppm.81.1297

Abstract

The waste problem in Yogyakarta, especially in Dusun Klangkapan II, is an issue that requires immediate solutions. Waste that continues to increase without proper management can cause environmental pollution, such as air, soil, and water pollution, which has the potential to endanger the health of the surrounding community. Organic and inorganic waste that is not handled properly can also cause unpleasant odors and become a breeding ground for various diseases. To overcome this problem, the Universitas Muhammadiyah Yogyakarta Community Service (KKN) team conducted a waste management program based on alternative, low-smoke waste incinerators. This program aims to educate the public about the importance of waste processing, as well as provide solutions in the form of more environmentally friendly combustion technology. The implementation of this program involves various methods such as community outreach, direct training related to the use of the tool, and regular assistance to ensure the effectiveness of its use. The alternative, low-smoke waste incinerator is designed with a multi-stage combustion system that is more efficient than conventional combustion methods. This technology helps reduce air pollution from indiscriminate waste burning, which often produces excess smoke and toxic gases. The evaluation results of this program show that the community is beginning to understand the importance of sorting and managing their waste in a more effective and environmentally friendly way. With this program, it is hoped that the people of Dusun Klangkapan II can independently manage their household waste, so that the surrounding environment becomes cleaner and healthier. Awareness and active involvement of the community in the waste management process are the keys to the sustainability of this program in the future
Pengembangan Sumber Daya Manusia Dalam Bidang Administrasi Sewanto, Alfando Digo; Ikram, Muhammad Davin; Ramadhan, Zidane Haydar; Azmi, Salasatina Hasna Muti; Fauzi, Hendayani Risti; Purwandari, Rochma; Shella, Shyfa Dwi Nur; Saputri, Jelita Hermanda Dwi; Rezzabadi, Muhammad Fai; Kurniawan, Arif; Muhammad, Danang Wahyu
Prosiding Seminar Nasional Program Pengabdian Masyarakat Vol. 8 No. 1 (2025): Rekonstruksi Pendidikan di Indonesia
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/ppm.81.1350

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Human resource (HR) development in administration is a crucial factor in improving the quality of public services in Padukuhan Mandungan I, Margoluwih Village. This study aims to analyze efforts to develop HR in the administrative sector. A descriptive qualitative method was used, with data collected through interviews, observations, and documentation with community leaders, village officials, and health workers. The results show that development is carried out through training involving 23 participants and the implementation of a technology-based administration system called SIPADU. The web-based system has recorded 317 individual data entries and 78 households, supported by training for 5 RT-level admins. The main challenges faced are limited budgets and a lack of skilled personnel. Collaboration between government, the community, and educational institutions is needed to sustain the program. HR development is expected to foster a more orderly administrative environment and improve public service efficiency
Legal Review of the Execution of Movable Objects Based on Fiduciary Guarantees Against Default Debtors from the Perspective of Islamic Law Rahman, Arief; Muhammad, Danang Wahyu
Al-Risalah Vol 21 No 2 (2021): December 2021
Publisher : Fakultas Syariah UIN Sulthan Thaha Saifuddin Jambi, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/alrisalah.v21i2.799

Abstract

The institutions involved in fiduciary guarantee services are constantly and continuously developing due to the increasing and evolving needs of the surrounding community. This directly impacts the people defaulting on their fiduciary guarantees or unable to repay their debts. In this case, debt transfers are often observed, requiring a down payment or guarantee money for the first one or two months. Debtors also commonly struggle to make subsequent payments, as they prioritize new goods or other secondary needs. This leads to defaults on transactions initiated by the debtor, ultimately causing harm to the creditor institution in terms of transferring fiduciary guarantee objects. Therefore, this study aims to compare the regulation of fiduciary guarantee objects transfer from the perspective of Islamic law. In this case, a qualitative research approach was employed by conducting a normative juridical analysis. A comparison was also carried out between the doctrines of formal and Islamic law within the local community. The results obtained are expected to minimize instances of default by debtors and protect the interests of creditors when transferring the objects of fiduciary guarantees in the future.
Illegal Medicines Circulation Through E-commerce: Consumer Legal Protection Challenges by the Food and Drug Supervisory Centre Alfin, Fiorenzya; Muhammad, Danang Wahyu
Reformasi Hukum Vol 28 No 1 (2024): April Edition
Publisher : Fakultas Hukum Universitas Islam Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46257/jrh.v28i1.969

Abstract

Although there are regulations regarding the provisions of drug trading, the facts show that there are still many cases of illegal drug trading, especially on e-commerce platforms. The purpose of this study is to analyse the challenges of legal protection for consumers on the circulation of illegal drugs traded through e-commerce platforms and analyse the efforts of the Food and Drug Supervisory Centre (BBPOM) in supervising the circulation of illegal drugs traded through e-commerce platforms. The research method used is normative legal research with a statutory approach. The results showed that regulations related to online drug sales are regulated in Article 12 of BPOM Regulation Number 32 of 2020 concerning Amendments to BPOM Regulation Number 8 of 2020 concerning Supervision of Drugs and Food Circulated Online and Article 4 of BPOM Head Regulation Number 24 of 2017 concerning Criteria and Procedures for Drug Registration. Legal protection of consumers in good faith is carried out through preventive efforts by conducting deterrence and monitoring through cyber patrols. While repressive efforts are carried out by providing compensation, compensation and/or replacement if in filing a civil lawsuit the business actor and marketplace are proven guilty. The supervision carried out by BBPOM is to conduct supervision before circulation as a preventive measure and supervision during circulation.
Perkembangan Bisnis Pariwisata Syariah Dalam Perspektif Maqashid Al-Syariah Al Kautsar, Izzy; Muhammad, Danang Wahyu; Lestari, Ahdiana Yuni
Istinbath : Jurnal Hukum Vol 19 No 02 (2022): Istinbath : Jurnal Hukum
Publisher : Institut Agama Islam Negeri (IAIN) Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/istinbath.v19i02.4812

Abstract

The tourism sector based on Islamic values ​​or called halal tourism is a new breakthrough. This sector is projected to be a method and way for Muslim travelers to travel. This is based on the tourism sector which will not run out of time due to the flexible nature of the tourism industry. Consumer protection. This study uses a normative research method with a statutory and conceptual approach. The results of this study are; 1) consumption preferences tend to benefit and harm the goods and services consumed so that goods that are beneficial are preferred over those that have no benefits and those that are harmful need to be avoided or far away do not need to be used as consumption choices in the family. 2) The concept of sharia tourism contains proper morals and character, represented by Islamic values ​​from sharia tourism products and services, in carrying out tourist trips not only aiming to enjoy the occasion but must be based on 5 things, including; efforts to protect religion, efforts to protect intelligence and reason, efforts to protect life, protection of wealth; and protection for offspring. 3) The Consumer Protection Law is an alternative law that practically seeks to protect the rights of tourists including the implementation of Islamic teachings, product and service safety, product and service clarity, choice of needs, and state guarantees in order to obtain sharia tourism products and services in accordance with the provisions principles of sharia tourism implementation.
KEDUDUKAN PERUSAHAAN MULTINASIONAL SEBAGAI SUBJEK HUKUM INTERNASIONAL Halima, Nazla Haditya; Muhammad, Danang Wahyu
Legal Standing : Jurnal Ilmu Hukum Vol. 8 No. 1 (2024): Januari-April
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ls.v8i1.7817

Abstract

This article aims to analyze the position of multinational corporations as subjects of national law and international law and to analyze the imposition of responsibilities on multinational corporations in unlawful acts. The research method used in this paper is normative juridical by using laws and concepts. Indonesian national law does not specifically regulate national corporate entities. However, it is described through Law Number 40 of 2007 concerning limited liability companies. Whereas in international law multinational companies have been accommodated in various international agreements and conventions as well as international principles. Specific national laws do not regulate multinational corporations. However, it is quite possible to achieve harmony between multinational corporations and states as entities governed by international law. However, Law Number 40 of 2007 concerning Limited Liability Companies (UUPT of 2007) stipulates that the direction is responsible for the management. This is because of the important role and strategic direction as the management of a limited liability company. Meanwhile, the board of commissioners is responsible for overseeing company management policies according to regulations, advising directors on how to manage the company, and approving or assisting directions to take certain actions in terms of equity and business management in emergencies.
EXECUTION OF FIDUCIARY COLLATERAL POST CONSTITUTIONAL COURT DECISION NUMBER 18/PUU-XVII/2019 IN SHARIA FINANCING SAVING AND LOAN COOPERATIVES BAITUL MAL WA TAMWIL Rahman, Arief; Muhammad, Danang Wahyu
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 22 No. 1 (2023): Pena Justisia
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v22i1.3002

Abstract

This research is included in the type of normative juridical legal research. Empirical juridical research is a type of research that uses and processes facts such as books, journals, and other literacies such as interviews and real behavior obtained by direct observation. Fiduciary as collateral is one of the elements in a process of financing, credit and receivables. In this process, there is first a subject or parties involved in a consumer financing legal relationship. Second, there are objects or everything the consumer needs that will be agreed upon. Furthermore, the agreement itself contains clauses and articles that are agreed, of course, with everything that is agreed upon by both parties along with all rights and obligations. Finally, there is a guarantee that will be used in the engagementTo obtain this research material, the researcher uses the literature study method, namely by studying legal materials and with field studies that examine the facts in the field
Consumer Protection Against Distribution Of Dangerous Cosmetics Sold Online In Indonesia, Malaysia And The Philippines Andira, Ayu; Muhammad, Danang Wahyu
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 23 No. 002 (2024): Pena Justisia (Special Issue)
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v23i3.4256

Abstract

There are still many dangerous ingredients in the circulation of cosmetics, such as various brands and substances containing dangerous ingredients. This action occurred in various Asian countries, including Indonesia, Malaysia, and the Philippines. Many countries have created regulations and provisions regarding Consumer Protection. Thus, this research first analyses how the laws of Indonesia, Malaysia, and the Philippines compare consumer protection with the online distribution of dangerous cosmetic materials. Second, what are the legal and regulatory efforts for consumer protection regarding the online distribution of dangerous cosmetic products in Indonesia, Malaysia and the Philippines? The research method uses normative juridical, which examines the comparison of consumer protection between Indonesia, Malaysia and the Philippines so that it can become a reference for everyone's behaviour. In reality, Indonesia adheres to a Civil Law system. In contrast, Malaysia adheres to a Common Law system. Still, interestingly, the Philippines applies a Civil Law and Common Law system. Efforts to protect consumers against cosmetic products with dangerous ingredients can implement the ASEAN Regional Guidelines on Competition Policy (Regional Guidelines). It can also adopt the ASEAN Cosmetic Directive (ACD) regulations.