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All Journal Syiar Hukum: Jurnal Ilmu Hukum International Journal of Nusantara Islam JOURNAL OF SCIENCE AND SOCIAL RESEARCH Legal Standing : Jurnal Ilmu Hukum Al-Ahwal Al-Syakhsiyyah: Jurnal Hukum Keluarga dan Peradilan Islam Bureaucracy Journal : Indonesia Journal of Law and Social-Political Governance Jurnal Iman dan Spiritualitas Al-Istinbath: Jurnal Hukum Islam Jurnal Penelitian Serambi Hukum International Journal of Nusantara Islam Journal of Islamic Law (EJIL) Public Sphere: Jurnal Sosial Politik, Pemerintahan dan Hukum Indonesian Journal of Islamic Jurisprudence, Economic and Legal Theory Jurnal Ilmiah Mizani: Wacana Hukum, Ekonomi Dan Keagamaan Anthroposia: Journal of Social and Human Development Prosperia: Journal of Economic Development, Accounting, and Global Markets
Nandang Najmudin
UIN Sunan Gunung Djati Bandung
Religion Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences

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Imposition of Value Added Tax on Natural Stone Mining Products from the Creative Industry Reviewed Based on the Principle of Legal Certainty Nandang Najmudin; Sri Ayu Astuti; Abdul Rahman; Nahrowi Nahrowi
International Journal of Nusantara Islam Vol 14 No 2 (2026): International Journal of Nusantara Islam
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ijni.v14i2.54641

Abstract

The discussion of this title is motivated by the existence of problems, namely: First, based on the principle of certainty of tax law, that material tax law consisting of tax subjects, tax objects, tax rates and criminal sanctions must be regulated based on the Law, but the normative agreement is that tax objects in the form of mining products of the types of natural stones currently in effect are regulated in the form of Government Regulations. Second, based on the Government Regulation of the Republic of Indonesia No. 49 of 2022 Concerning Value Added Tax Exemption and Value Added Tax or Value Added Tax and Sales Tax on Luxury Goods Not Collected on Imports and/or Delivery of Certain Taxable Goods and/or Delivery of Certain Taxable Services and/or Utilization of Certain Taxable Services from Outside the Customs Area in Article 6 paragraph (1) mining or drilling products taken from their sources: asbestos, slate, semi-precious stones, limestone, pumice, gemstones, bentonite, dolomite, feldspar, rock salt (halite), graphite, granite/andesite, gypsum, calcite, kaolin, leucite, magnesite, mica, marble, nitrate, opsidiene, ochre, sand and gravel, quartz sand, perlite, phosphate, talc, fullers earth, diatomaceous earth, clay, alum, tras, jasper, zeolite, basalt, and trachyte. In practice, the Directorate General of Taxes imposes value added tax on mining goods in the form of natural stones from the creative industry. The results of the discussion conclude first, the legal position of imposing value added tax on mining goods in the form of types of natural stones regulated in the form of Government Regulations reviewed based on the principle of legal certainty is not appropriate, because it is contrary to the principle of legal certainty, not in accordance with the VAT Law and not in line with Article 23A of the third amendment to the 1945 Constitution. Second, the legal consequences of the imposition of value added tax by the Directorate General of Taxes on mining goods in the form of natural stones from the creative industry are invalid and cause losses for taxpayers.
PEMAJAKAN EKONOMI DIGITAL DI INDONESIA: TANTANGAN KONSEPTUAL DAN YURIDIS DALAM PENERAPAN SIGNIFICANT ECONOMIC PRESENCE Agi Attaubah Hidayat; Amalia Nur Anwari; Lilis Diah Sugiarti; Ransya Ayu Zulvia; Nandang Najmudin
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol. 8 No. 3 (2025): August 2025
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v8i3.3619

Abstract

The digital economy transformation challenges the relevance of the Permanent Establishment principle in Indonesia’s tax system. As a response, the Significant Economic Presence (SEP) concept was introduced to tax foreign digital entities without physical presence. This study aims to examine the conceptual and legal challenges in implementing SEP in Indonesia. The method used is normative-juridical with statutory and conceptual approaches. The findings reveal that SEP implementation faces legal uncertainty, conflicts between domestic and international norms, and lacks clear technical parameters. While SEP holds potential for promoting fiscal justice, its ambiguous legal basis risks creating discrimination unless supported by regulatory reform and international cooperation. This study highlights the urgency of harmonizing tax laws and strengthening institutional capacity to meet global digital taxation challenges.
ASAS KEPASTIAN HUKUM KEADILAN KEMANFAATAN SERTA PENERAPANNYA DALAM PUTUSAN PENGADILAN TENTANG HAK-HAK ANAK AKIBAT PERCERAIAN Ahmad Ridho Ibrahim; I Nurol Aen; Ah. Fathonih; Nandang Najmudin
Equality: Journal of Islamic Law (EJIL) Vol. 1 No. 1 (2023): Equality: Journal of Islamic Law (EJIL)
Publisher : Islamic Law Doctoral Study Programme, Postgraduate UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ejil.v1i1.482

Abstract

Abstrak: Penelitian ini bertujuan untuk menganalisis perlindungan dan kepentingan anak yang pada prinsipnya kurang diperhatikan dalam putusan perceraian oleh pengadilan-pengadilan dalam wilayah Pengadilan Tinggi Agama Bengkulu, hal ini disebabkan oleh beberapa faktor seperti kurang perhatian hakim terhadap asas kepastian hukum, keadilan, dan kemanfaatan, serta kurangnya pemahaman hakim terhadap prinsip-prinsip hukum Islam, seperti maqāsid syarī’ah dan maslahah. Penelitian ini termasuk jenis penelitian kualitatif dengan fokus pada pendekatan yuridis empiris, adapun metode penelitian yang digunakan adalah bersifat deskriptif analisis dengan memberikan deskripsi dan analisis secara menyeluruh mengenai 9 putusan tentang gugat cerai yang melibatkan anak di wilayah hukum Pengadilan Tinggi Agama Bengkulu. Hasil dari penelitian ini menunjukkan bahwa hakim cenderung lebih memperhatikan kepastian dan keadilan ketimbang kemanfaatan dalam konteks kepentingan anak. Hal ini terlihat dari kurangnya perhatian hakim terhadap gugatan subsidier yang berkaitan dengan kepentingan anak, sementara hanya memutuskan gugatan primer (gugatan talak). Abstract: This study aims to analyze the protection and interests of children which in principle are less considered in divorce decisions by courts within the Bengkulu High Religious Court area, this is due to several factors such as the judge's lack of attention to the principles of legal certainty, justice, and expediency, as well as the judge's lack of understanding of the principles of Islamic law, such as maqāsid syarī'ah and maslahah. This research is a type of qualitative research with a focus on empirical juridical approaches, while the research method used is descriptive analysis by providing a thorough description and analysis of 9 rulings regarding divorce lawsuits involving children in the jurisdiction of the Bengkulu High Court of Religion. The results of this study show that judges tend to pay more attention to certainty and justice than expediency in the context of children's interests. This can be seen from the judge's lack of attention to subsidiary claims related to the interests of children, while only deciding the primary lawsuit (talaq lawsuit)
Co-Authors Abdul Kholik Abdul Rahman Adi Permadi, Adi Adinda, Nendena Rizqi Agi Attaubah Hidayat Ahmad Fathonih, Ahmad Ahmad Ridho Ibrahim Alfani, Feralda Septya Amalia Nur Anwari Amelia Cendikia Al Khansa Annisa Putri Ani Anwari, Amalia Nur Aolia, Alfi Muhammad Attsani, Adi Purnomo Aulia, Alfi Muhammad Azka Habibah Bunga Metha Cason, Christoper Dewi Sulastri Ditha Maharani Fauzi, Septian Maulana Gaga Al Farghana Aisy Gaga Alfarghana 'Aisy Ghefira Nur Fatimah Gina Sonia Hakam, Gilang Akbar El Hidayat, Agi Attaubah Hilda Pebriani Hilmansyah Hilmansyah Hotma Gustian Sitorus Huda, Tamimil Husni, Asep I Nurol Aen Idzam Fautanu Indriya Fathni Januri, Januri Jauhari, Moh. Ahsanuddin Khaeruman, Badri Khoirunnisa, Saskia Fazrin Lilis Diah Sugiarti Muhamad Abdul Ghofur Subekhi Muhamad Reja Zaelani Muhammad Kholid Muhammad Sibawaihi Muhammad Yogi Sandra Nabila Rahmadani Nabilla Fitri Arfian Nahrowi Nahrowi Nasrullah Nasrullah Naufal Farhan Naysila Fitri Solihat Neng Yani Nurhayani, Neng Yani Padhilah, Piqi Rizki Pahlevi, Afaf Naufal Pelita, Bobang Noorisnan Prayogi Prayogi Rahman, Afrizal Ransya Ayu Zulvia Regina Nur Fuadzah Rina Mulyani Rizkia Novebiani Putri Rojikin, Umar Shahibul Hikam, Muhammad Athaillah Sidiq, Gifar Fajar Sri Ayu Astuti Sugiarti, Lilis Diah Sulastri, Dewi Suprihatno, Andri Syamsul Falah Toisuta, Usman Abdul Jihad Urfan Hilmi Yuniardi, Harry Zulbaidah Zulbaidah, Zulbaidah Zulvia, Ransya Ayu