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All Journal MEDIA ELEKTRIKA Jurnal Kedokteran Diponegoro Majalah Kedokteran Bandung BIOTROPIA - The Southeast Asian Journal of Tropical Biology TARBIYA : Journal Education in Muslim Society ARABIYAT Jurnal Pengelolaan Sumberdaya Alam dan Lingkungan (Journal of Natural Resources and Environmental Management) Veritas et Justitia Jurnal Ekonomi Syariah Teori dan Terapan Jurnal Ilmiah Mahasiswa Kelautan Perikanan Unsyiah PADJADJARAN Jurnal Ilmu Hukum (Journal of Law) ZOO INDONESIA JURNAL MAHKAMAH Universa Medicina Jurnal Wawasan Yuridika J-EBIS (Jurnal Ekonomi dan Bisnis Islam) DE LEGA LATA: Jurnal Ilmu Hukum Mimbar Hukum - Fakultas Hukum Universitas Gadjah Mada PROCESSOR Jurnal Ilmiah Sistem Informasi, Teknologi Informasi dan Sistem Komputer Jurnal Nusa Sylva Jambe Law Journal Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Bina Hukum Lingkungan At-Tafkir Al-Banjari : Jurnal Ilmiah Ilmu-Ilmu Keislaman Jurnal Pro Hukum : Jurnal Penelitian Bidang Hukum Universitas Gresik Indonesian Journal for Health Sciences (IJHS) Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat ADLIYA: Jurnal Hukum dan Kemanusiaan Al Furqan: Jurnal Ilmu Al Quran dan Tafsir Jurisprudensi: Jurnal Ilmu Syariah, Perundang-undangan, Ekonomi Islam Medica Hospitalia Jurnal Teknologi Informasi dan Terapan (J-TIT) Journal of Sylva Indonesiana Jurnal Midpro Healthcare Nursing Journal JOURNAL OF INFORMATICS AND COMPUTER SCIENCE Irsyad : Jurnal Bimbingan, Penyuluhan, Konseling, dan Psikoterapi Islam Al-Muamalat: Jurnal Hukum dan Ekonomi Syari'ah Kordinat : Jurnal Komunikasi antar Perguruan Tinggi Agama Islam Zoo Indonesia Lentera:Indonesian Journal of Multidisciplinary Islamic Studies Jurnal Poros Hukum Padjadjaran International Journal of Economy, Education and Entrepreneurship (IJE3) Tanwir Arabiyyah: Arabic as Foreign Language Journal QULUBANA: Jurnal Manajemen Dakwah Bina Hukum Lingkungan HuRuf Journal : International Journal of Arabic Applied Linguistic Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Darussalam : Jurnal Ilmiah Islam dan Sosial Al-Muyassar: Journal of Arabic Education Indonesian Journal of Advanced Research (IJAR) Spiritualita : Journal of Ethics and Spirituality Mu'amalah : Jurnal Hukum Ekonomi Syariah Kalimatuna: Journal Of Arabic Research RESLAJ: Religion Education Social Laa Roiba Journal Jurnal As-Syar’i: Jurnal Bimbingan & Konseling Keluarga Prosiding Seminar Nasional Unimus Jurnal Intelek Dan Cendikiawan Nusantara Subservire: Jurnal Pengabdian kepada Masyarakat Submit : Jurnal Ilmiah Teknologi Informasi dan Sains Jurnalistrendi: Jurnal Linguistik, Sastra dan Pendidikan TarbiyahMU EMPIRISMA: JURNAL PEMIKIRAN DAN KEBUDAYAAN ISLAM Canonia Religia: Jurnal Studi Teks Agama dan Sosial Jurnal Pendidikan dan Kebudayaan Journal of Industrial and Syariah Economics Welfare: Jurnal Pengabdian Masyarakat Al-Tarqiyah : Jurnal Pendidikan Bahasa Arab Lex Scientia Law Review Jurnal Ilmu Sosial dan Humaniora Indonesian Journal of Islamic Jurisprudence, Economic and Legal Theory Interdisciplinary Explorations in Research Journal (IERJ) INTIFA: Journal of Education and Language Seuraya Jurnal Pengabdian Kepada Masyarakat
Zainal Muttaqin
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology 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 Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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PERLINDUNGAN WILAYAH PESISIR KABUPATEN INDRAMAYU DARI LIMBAH IKAN ASIN BERDASARKAN PRINSIP PEMBANGUNAN BERKELANJUTAN BERWAWASAN LINGKUNGAN Kholik, Saeful; Nurlinda, Ida; Muttaqin, Zainal; Priyanta, Maret
Bina Hukum Lingkungan Vol. 6 No. 3 (2022): Bina Hukum Lingkungan, Volume 6, Nomor 3, Juni 2022
Publisher : Asosiasi Pembina Hukum Lingkungan Indonesia (PHLI)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menemukan gambaran atau konsep perlindungan dan pemulihan kerusakan wilayah pesisir dan daerah aliran sungai (DAS) Desa Pabean Udik Kabupaten Indramayu akibat pengelolaan limbah ikan asin dalam prinsip pembangunan berkelanjutan berwawasan lingkungan melalui peran serta masyarakat. Metode dalam penggunaan penelitian ini adalah Yuridis-Normatif yaitu penelitian hukum dengan menggunakan cara meneliti dari beberapa sumber bahan pustaka atau data skunder yang di jadikan bahan dasar untuk dapat diteliti dengan cara melakukan penelusuran kepada peraturan-peraturan atau litelatur yang berkaitan erat dengan permasalahan yang di teliti. Permasalahan penecemaran wilayah pesisir dan daerah aliran sungai (DAS) dari limbah industri ikan asin (B3) merupakan permasalahan yang tidak bisa di anggap biasa. Oleh karena itu, berdasarkan hasil penelitian maka dapat di kemukakan konsep 5 (lima) prinsip pembangunan berkelanjutan berwawasan lingkungan. Selain itu, peran serta masyarakat dalam pemulihan pencemaran lingkungan dapat menerpakan 3 (tiga) pendekatan salah satunya adalah persamaan hak untuk berperan aktif.
Analisis Kepatuhan dan Kinerja Pengendalian Internal dalam Mengurangi Tingkat Fraud pada Perusahaan Selsabila Nur Aprillia; Zainal Muttaqin
Reslaj: Religion Education Social Laa Roiba Journal Vol. 6 No. 4 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i4.1381

Abstract

The effort to achieve financial accountability and transparency in an organization, various challenges arise, including actions that can lead to fraud. Fraud is a serious threat threats that can cause financial and reputational losses to a company. The purpose of this research is to analyze compliance and the performance of internal controls in reducing the level of fraud in a company. The research method used in this study is qualitative research. The type of research employed is literature study. The research findings indicate that high compliance with internal controls can create a work environment that values transparency, accountability, and integrity, where employees feel safe to report fraud occurrences and support efforts to prevent and take appropriate actions, thus significantly reducing the level of fraud. The performance of internal controls can be measured through the effectiveness of implementing control policies and procedures.
Development of E-Learning with Web Enhanced Course Model in Arabic Language Learning at UIN Syarif Hidayatullah Muttaqin, Zainal; Hady, Yazid; Edidarmo, Toto
TARBIYA: Journal of Education in Muslim Society TARBIYA: JOURNAL OF EDUCATION IN MUSLIM SOCIETY | VOL. 8 NO. 2 2021
Publisher : Faculty of Education and Teacher Training, UIN (State Islamic University) Syarif Hidayatul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/tjems.v8i2.26372

Abstract

AbstractThe aim of this study was to develop the design of the e-learning concept through web-enhanced model for students at the Department of Arabic Education at UIN Syarif Hidayatullah Jakarta. Research and Development (R&D) by using a 4-D model. The 4-D development model consists of four main stages, namely: Define, Design, Develop and Disseminate. Data were collected through interview and distribution of questionnaire. After that, data analysis process was conducted in the form of both qualitative and quantitative data analysis. The results of the study showed that the development of e-Learning in Arabic learning gave students a new experience / nuance in learning Arabic for 63.5%. In terms of human resources, there is still an assumption that the conventional learning model through face-to-face is still an easy means and at the same time pays attention to the emotional bond between educators and students. This study concludes that the use of e-Learning media is still new to learning Arabic, and therefore, literacy in digital media needs to be developed to make them more accustomed to using it. Moreover, there are still many shortcomings and complaints by students in using e-Learning media in Arabic learning, and therefore, it required lecturers to be more intensive in guiding them.AbstrakPenelitian ini bertujuan untuk pengembangan desain konsep e-learning dengan Model Web Enhanced pembelajaran bahasa Arab pada generasi Z yaitu Mahasiswa pada Jurusan Pendidikan Bahasa Arab di UIN Syarif Hidayatullah Jakarta. Jenis penelitian yang digunakan yaitu dengan mengacu pada research and development (R&D) by using a 4-D model. Model pengembangan 4D terdiri atas 4 tahap utama yaitu: Define (Pendefinisian), Design (Perancangan), Develop (Pengembangan) dan Disseminate (Penyebaran). Dan teknik pengumpulan data yang diterapkan dengan wawancara dan kuesioner. Adapuun Analisis data yang diterapkan dalam penelitian ini adalah analisis data kualitatif dan analisis data kuantitatif. Hasil penelitian yang didapat bahwa pengembangan e-learning dalam pembelajaran bahasa arab memberikan mahasiswa pengalaman/nuansa baru dalam pembelajaran bahasa arab yakni sebesar 63.5%. Dari sisi sumber daya manusianya sendiri masih ada anggapan bahwa model pembelajaran konvensional melalui tatap muka masih menjadi sarana yang mudah dan sekaligus memperhatikan ikatan emosional antara pendidik dengan peserta didik. Kesimpulan pada penelitian ini adalah penggunaan media e-learning ini masih baru pada pembelajaran Bahasa Arab, tentunya literasi pada media digital perlu dikembangkan sehingga mahasiswa lebih terbiasa dalam menggunakannya. Masih banyak kekurangan dan keluhan oleh mahasiswa dalam menggunakan media e-learning dalam pembelajaran, sehingga mengharuskan dosen harus lebih intens lagi dalam membimbing mereka.
Tārikh Taʿlīm ʿIlmi al-Naḥwi min al-ʿAṣri al-Kalāsīkiy ila al-ʿAṣri al-Ḥadīth fi al-Mujtamaʿ 5.0 Primadana, Ramadhan Jabal; Achmad Fahmi, Bagus Maulana; Muttaqin, Zainal
HuRuf Journal : International Journal of Arabic Applied Linguistic Vol. 3 No. 2 (2023): December 2023
Publisher : Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30983/huruf.v3i2.7473

Abstract

This article aims to provide historical information on the development of nahwu science from classical times at the beginning of the emergence of Islam to modern times in the 5.0 era. The 5.0 era refers to the development of information and communication technology that changes the learning paradigm significantly. This research uses historical analysis methods and literature studies to collect data about the history of science and its development until the modern era. The results of this research are expected to provide in-depth insight into the history of science and its development accompanied by examples of learning systems and methods such as the Tanya Zaid chatbot system, Arruz Applications, and electrical methods in learning the era of society 5.0. This will help develop more effective and relevant learning methods to meet the increasingly complex learning needs of science and technology that continues to evolve.تهدف هذه المقالة لتقديم المعلومات التاريخية عن تطور علم النحو  من العصور الكلاسيكية في بداية ظهو الإسلام إلى العصر الحديث في عصر الخامسة. يشير عصر 5.0 إلى تطوير تكنولوجيا المعلومات والاتصالات التي تغير نموذج التعلم بشكل كبير. يستخدم هذا البحث أساليب التحليل التاريخي ودراسات الأدبيات لجمع البيانات حول تاريخ العلم وتطوره حتى العصر الحديث. ونتائج هذا البحث نظرة متعمقة في تاريخ العلوم وتطورها مع أمثلة الأنظمة وأساليب التعلم مثل نظام روبوتات الدردشة إسأل زيد وتطبيقات أروز والأساليب الكهربائية في تعلم عصر المجتمع 5.0. وسيساعد ذلك على تطوير طريقات التعلمية أكثر فعالية وملاءمة لتلبية احتياجات التعلم المتزايدة التعقيد للعلوم والتكنولوجيا التي تستمر في التطور.
Foreignization Strategy in the Quranic Translation by MoRA: Study of Surah Al-Baqarah Edidarmo, Toto; Muttaqin, Zainal
Arabiyat : Jurnal Pendidikan Bahasa Arab dan Kebahasaaraban Vol. 9 No. 1 (2022)
Publisher : Syarif Hidayatullah State Islamic University of Jakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/a.v9i1.25207

Abstract

This study aims to find out in-depth about the application of foreignization strategies in translating the Quran into Indonesian. The application of foreignization strategies in terms of meaning accuracy in the source language (SL) and target language (TL) as well as its suitability with the cultural context. The research method used is content analysis adapted from Krippendorff (1980). Based on an analysis of the foreignization strategy implemented by the Quran Translation Team of the Ministry of Religious Affairs (MoRA) of the Republic of Indonesia, it was found that 94 words and phrases were foreignized in the translation of Surah Al-Baqarah. Judging from the aspect of the accuracy of meaning, equivalence, and its use in Indonesian, the vocabulary is still accurate in meaning, as intended by the SL text and its users. However, some absorption vocabularies experience a shift in meaning, broad, narrow, general, and specific, as well as those containing good and bad values. Two factors influence the translator in implementing the foreignization strategy in the translation of the Quran, namely (a) the condition of the Quranic text, which is difficult to translate into Indonesian, and (b) the translator’s belief that foreign vocabulary retention (foreignization) can give the nuances of the authenticity of Arabic culture (Quran).
Resepsi Al-Qur’an Umat Islam Kota Kediri Terhadap Wabah Covid-19 Arifin, M. Zaenal; Muttaqin, Zainal
Empirisma: Jurnal Pemikiran dan Kebudayaan Islam Vol. 32 No. 2 (2023): Empirisma: Jurnal Pemikiran dan Kebudayaan Islam
Publisher : Prodi Studi Agama-agama Fakultas Ushuluddin dan Dakwah IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/empirisma.v32i1.2089

Abstract

This article examines the reception of the Qur'an in Kediri City Muslims against the covid-19 outbreak. This type of research is qualitative research, by basing the data collection method on literature study and field study at once. Furthermore, based on the data obtained, the author tries to analyze using phenomenological analysis and content analysis. The results obtained are that there are five typologies of Qur'anic receptions in Kediri City Muslims towards the Covid-19 outbreak, namely: First, those who interpret that this plague is essentially God's punishment, namely a curse from Allah SWT, God is angry and then sends his punishment. The second view says that this plague is essentially a kind of natural disaster. Changes in the ecosystem of the environment then cause this plague. Third, the view that this plague is essentially a form of major correction for human mistakes, mistakes in caring for the ecosystem, mistakes in caring for the environment then an imbalance arises then this plague is born. Fourth, the view that says that this plague is a test, a form of trial that Allah SWT sent down, deliberately revealed to His servants who were chosen to be upgraded. The process of upgrading must go through a test, through trials so that those who pass will rise in degrees. Fifth, the view that this plague is a form of grace, the love of Allah SWT because with this plague many things, many positive sides are felt.
IMPLEMENTASI PENGATURAN PEMUNGUTANPAJAK PENGHASILAN TERHADAP SELEBGRAMDARI HASIL ENDORSEMENT Mutmainah, Leoni Talitha; Muttaqin, Zainal; Rafianti, Laina
Jurnal Pro Hukum : Jurnal Penelitian Bidang Hukum Universitas Gresik Vol 9 No 2 (2020)
Publisher : Fakultas Hukum Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/jph.v9i2.1198

Abstract

  Kegiatan endorsementyang dilakukan oleh Selebgram saat ini merupakan salah satu sektor potensial yang dapat dikenakan PPh untuk meningkatkan pendapatan negara. Akan tetapi kurangnya kesadaran dan kepatuhan Selebgram berdampak pada kurang optimalnya pelaksanaan pemungutan PPh sehingga pendapatan negara tidak terserap dengan baik. Pengenaan PPh terhadap Selebgram dari hasil endorsementmengacu pada pengaturan PPh pada umumnya yaitu Undang-Undang Nomor 36 Tahun 2008 tentang Pajak Penghasilan, yang pada intinya menjelaskan bahwa segala sesuatu yang menimbulkan kegiatan ekonomis, baik yang diperoleh dari dalam dan luar Indonesia dalam bentuk apapun merupakan Objek Pajak Penghasilan. Belum adanya pengaturan secara lebih rinci mengakibatkan kurangnya kesadaran Selebgram dalam melaksanakan kewajiban perpajakannya. Hambatan yang dialami oleh DJP dalam pengawasan diantaranya karena terbatasnya data yang diperoleh oleh DJP dan belum ada payung hukum bagi DJP untuk mengakses data Selebgram lebih lanjut. Kata Kunci: Pajak Penghasilan, Selebgram, Endorsement, Pendapatan Negara, Pengawasan Nowdays, Celebgram endorsement is one of the potential sectorswhich can be Income Tax subject to increase state revenue. However, the lack of Celebgram awareness and compliance caused to non-optimal Income Tax implementation, so that state revenue is not absorbed properly.The imposition of Income Tax against Celebgram from endorsementincome refers to general Income Tax regulations that is Act Number 36 of the Year 2008 about Income Tax which explains that anything that gives rise to economic activity, whether obtained from within and outside Indonesia in any form is an Income Tax Object. No more detailed regulations causes the lack of Celebgram awareness to fulfill their tax responsibility. One of DJP supervision problems is caused by DJP obtainedlimited data and there is no regulations for DJP to access further Celebgram's data. Keywords: Income Tax, Celebgram, Endorsement, State Revenue, Supervision
PERLINDUNGAN WILAYAH PESISIR KABUPATEN INDRAMAYU DARI LIMBAH IKAN ASIN BERDASARKAN PRINSIP PEMBANGUNAN BERKELANJUTAN BERWAWASAN LINGKUNGAN Kholik, Saeful; Nurlinda, Ida; Muttaqin, Zainal; Priyanta, Maret
Bina Hukum Lingkungan Vol. 6 No. 3 (2022): Bina Hukum Lingkungan, Volume 6, Nomor 3, Juni 2022
Publisher : Asosiasi Pembina Hukum Lingkungan Indonesia (PHLI)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menemukan gambaran atau konsep perlindungan dan pemulihan kerusakan wilayah pesisir dan daerah aliran sungai (DAS) Desa Pabean Udik Kabupaten Indramayu akibat pengelolaan limbah ikan asin dalam prinsip pembangunan berkelanjutan berwawasan lingkungan melalui peran serta masyarakat. Metode dalam penggunaan penelitian ini adalah Yuridis-Normatif yaitu penelitian hukum dengan menggunakan cara meneliti dari beberapa sumber bahan pustaka atau data skunder yang di jadikan bahan dasar untuk dapat diteliti dengan cara melakukan penelusuran kepada peraturan-peraturan atau litelatur yang berkaitan erat dengan permasalahan yang di teliti. Permasalahan penecemaran wilayah pesisir dan daerah aliran sungai (DAS) dari limbah industri ikan asin (B3) merupakan permasalahan yang tidak bisa di anggap biasa. Oleh karena itu, berdasarkan hasil penelitian maka dapat di kemukakan konsep 5 (lima) prinsip pembangunan berkelanjutan berwawasan lingkungan. Selain itu, peran serta masyarakat dalam pemulihan pencemaran lingkungan dapat menerpakan 3 (tiga) pendekatan salah satunya adalah persamaan hak untuk berperan aktif.
Can Zakat Contribute to Achieving Sustainable Development Goals? A Case Study on Java Island, Indonesia. Muttaqin, Zainal; Nasir, Mohammad Dendi Abdul
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 11 No. 1 (2024): Februari-2024
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol11iss20241pp35-53

Abstract

ABSTRACT In this paper, zakat is intended to stimulate sustainable development goals. The aim of this research is to examine the impact of zakat on human development programs using the variables economic growth, poverty, human development index, Gini index and gender development index. This research uses panel data covering all provinces on the island of Java for the 2010-2020 period. The data analysis model uses the Panel Vector Error Correction Model (PVECM). This research found that there is a two-way causal relationship between economic growth and zakat, while poverty, the human development index and the Gini index do not have a one-way or two-way causal relationship with zakat. The gender development index variable only has a one-way causal relationship with zakat. The findings further state that in the short and long term, zakat has a negative and significant effect on economic growth. In the short and long term, zakat has no effect on poverty, the human development index and the Gini index. In the short term, zakat has no effect on the Gini index. On the other hand, in the long term, zakat has a positive and significant effect on the Gini index. These results provide challenges as well as opportunities for stakeholders to improve zakat management. Zakat in Indonesia can be used as a fiscal policy tool to realize sustainable development goals. Keywords: Welfare, Zakat, SDGs, PVECM   ABSTRAK Dalam tulisan ini, zakat dimaksudkan untuk merangsang tujuan pembangunan berkelanjutan. Tujuan dari penelitian ini adalah untuk menguji dampak zakat terhadap program pembangunan manusia dengan menggunakan variabel pertumbuhan ekonomi, kemiskinan, indeks pembangunan manusia, indeks gini dan indeks pembangunan gender. Penelitian ini menggunakan menggunakan data panel yang mencakup seluruh provinsi di pulau jawa periode 2010-2020. Model analisis data menggunakan Panel Vector Error Correction Model (PVECM). Penelitian ini menemukan bahwa ada hubungan sebab akibat dua arah antara pertumbuhan ekonomi dan zakat, sedangkan kemiskinan, indeks pembangunan manusia dan indeks gini tidak mempunyai hubungan sebab akibat baik satu arah maupun dua arah dengan zakat. Variabel indeks pembangunan gender hanya mempunyai hubungan sebab akibat satu arah dengan zakat. Temuan selanjutnya mengatakan bahwa dalam jangka pendek dan jangka panjang, zakat berpengaruh negatif dan signifikan terhadap pertumbuhan ekonomi. Dalam jangka pendek dan jangka panjang, zakat tidak berpengaruh terhadap kemiskinan, indeks pembangunan manusia dan indeks gini. Dalam jangka pendek, zakat tidak berpengaruh terhadap indeks gini. Sebaliknya dalam jangka panjang, zakat berpengaruh positif dan signifikan terhadap indeks gini. Hasil ini memberikan tantangan sekaligus peluang bagi pemangku kepentingan untuk meningkatkan pengelolaan zakat. Zakat di Indonesia dapat digunakan sebagai alat kebijakan fiskal untuk mewujudkan tujuan pembangunan berkelanjutan. Kata Kunci: Kesejahteraan, Zakat, SDGs, PVECM
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 A'yun, Afifah Qurrota ABDUL MUJIB Ablamskyi, Serhii Ach. Shodiqil Hafil, Ach. Shodiqil Achmad Fahmi, Bagus Maulana Agung Wicaksono Ahmad Dardiri Ahmad Qurtubi Ainurridho Aisyah Lahdji Ajid Risdianto Ali Firdaus Alimuddin, Khasan Amelia Cahyadini Amin Husni Andar, Erie Anis Fauzi, Anis Apriliani, Wella Ayu Ardi Wiranata Ardiantoro, Luki Ardiwijaya, Candra Ari, Dita NA Arifah, Cinthiya Zakiah Arifin, M. Zaenal Aris Catur Bintoro Ariyani, Hana Ariyanti, Shikita Dina Arkya, Kaela Asep Setiawan Aslamiah, Nur Asnita, Dessy Azharuddin Aziz, Moh. Mahaizaz Syifa Alwi Azizah, Alfina Dewi Nur Azizy, Rahmatika Nur Azrica, Hanita Bakhtiar, Yuriz Bakthiar, Yuriz Basuki Wasis Brahmantia, Bayu Brotoarianto, Happy Kurnia Budiana, Ijang Candra Agustina Chatib Saefullah Corryanti Corryanti Delira Riska Adriani Denny Irawan Desi Kisbianty Desi Kisbianty, Desi Dewi Kania Sugiharti Dimas Sindhu Wibisono Dinar Mahdalena Leksana 1 Dwi Agus Sasongko Dwi Agus Sasongko, Dwi Agus Dwinna Aliza Edi Saputra Efa Laela Fakhriah Eka Putra, Fariz eka rahmawati Eka Setiawan, Fariz Eman Suparman Eneng Muslihah Esti Ismawati Fadlilatul Munawaroh Fatima El Zahra, Fatima Fatima El Zahraa Fatima El Zahraa Fatima El-Zahraa Fauzi, Rizki Firdaus, Zahraini Jannatul Fitria Ikhrimadhani Fitria Ramadani Galih Setiawan Nurohim H Nour, Salwaa Hani Handayani, Hani Harsono Harsono Hasanah, Sri Rahayu Nur Hayani, Afla Hazwar Umar HD. Hidayat Herdiani, Ida Herianto, Ii Puji Hiariej, Edward Omar Sharif Hj. Etty Mulyati Holyness Nurdin Singadimedja Husna, Nabila Miftahul I. Tajudin Ibnu Hajar Ida Nurlinda Ika Rosyidatul Fauziyah Ikhsan Ikhsan Ilmansyah, Rafi INDRAYANI, DEWI Indri Septiani Irma Dewiyanti ISKANDAR ZULKARNAEN SIREGAR Ismail Ismail Jaelani, Rijal Jayanti, Diana Dwi Jibril, Abubakar Muhammad Joko Pratomo, Joko Kalamillah, Achmad Muqtafin Karlowe, Vega Khasanah, Ri’anatul Khasanah, Ulil Afidatul Kholid, Kholid Kholik, Saeful Khusna, Fitria Asmaul Kurnia, Ryzka Dwi Laina Rafianti Langkeru, Alan Yonathan Leoni Talitha Mutmainah Lies Sulistiani M Irwan Bustami MA, Roikhan Magfiroh, Baiti Abir Maret Priyanta Matin, Iman Maya Brigitta Syahra Mayla Cindy Carmeliasari Miftahul Falah Miftahul Falah Miftahul Zannah Mochammad Imron Awalludin Moh. Iklil Albahij Mufidah, Aisya Muhamad Fauzan Halim Muhamad Thohar Arifin Muhammad Abdul Rasyid Muhammad Haidar Al-Hafiizh Muhammad Naim Zuhaily Muhammad Rully Zen Muhammad Thohar Arifin Muthoharoh, Roihatul Mutmainah, Leoni Talitha N. Lalah Alawiyah Nada Aulia Nasir, Mohammad Dendi Abdul Nawawi, Mukhshon Neni Sholihat Nitibaskara, TB Unu Nufan Balafif, Nufan Nugraha, Enung Nurul Hamdi Nurzaman, R Adi Ogi, Muhamad Ombo Satjapradja Oni Sahroni, Oni Pramono, Bayu Prayoga, Galang Eka Priambada, Dody Prihastomo, Krisna Tsaniadi Primadana, Ramadhan Jabal Purba, T. Yuliana Purnama, Noer Putri, Lusianasta Mandini Hermanto R. Benny Riyanto R. Romli, Yusuf Rahmawati, Desty Ramaditya, Mochamad Ramli, Ahmad M Raswan Raswan Raswan Raswan Raswan, Raswan Rima Lestari Rima Lestari Rizky Aryani Septarina, Faiza Romli, Ombi Rusdiana Rusdiana Rusdiyah Faruk Sa'adah, Sa'adah Saeful Kholik Safitri, Julian Dwi Safitri, Rahmad Safwan Kamal Salampessy, Messalina L. Sari, Septia Nanda Saryomo, Saryomo Satrias Apgar Sa’adah Sa’adah Sa’adah Sefia, Putri Ilma Selsabila Nur Aprillia Sigid Suseno Singadimedja, Holyness N Sinta Dewi Sirojudin, Rumbang Siswandari Noertjahjani Siti Marhamah Soeharyo Hadisaputro Sofian Iskandar, Sofian Sri Wilarso Budi Srikandi Suharsono Suharsono Sulistio, Ficky Rifky Supianto Supianto, Supianto Syarifudin, Encep Taqi, Anas Zein Tarihoran, Naf’an Tasya Safiranita, Tasya Tien, Rany Titin Suhartini, Titin Topo Santoso Toto Edidarmo Tsuaibatul Islamiyah Vina Vionita Wafa, Muhammad Athoila Wati Susiawati Wati Susiawati Wicaksana, Gede Agung Patra Wirayanto Natanegara Aswadi Yanti, Tasya Dwi yazid hady, yazid Yoga Laksana Yuris Bakhtiar Yuriz Bakhtiar yuyun solihat Yuyun Solihatin Zaenuddin, Ahmad Zahra, Fatima El ZUBIR