Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Media Iuris RechtIdee
Fatma Ayu Husnasari
Universitas Airlangga
Law, Crime, Criminology & Criminal Justice

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

Found 2 Documents
Search

 1 
Perlindungan Hukum Terhadap Anak Korban Eksploitasi Seksual Komersial Melalui Media Sosial Mutiara Nastya Rizky; Risma Intan Fitriani; Muhammad Wahyu Sudibyo; Fatma Ayu Husnasari; Firmansyah Maulana
Media Iuris Vol. 2 No. 2 (2019): MEDIA IURIS
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (398.646 KB) | DOI: 10.20473/mi.v2i2.13193

Abstract

Today, the crime rate is increasing, one of the trigger is due to the advances in the field of technology and information. Thus not a few people who use technological advances as a crime media to make money. Most of them use children as objects because children are easily persuaded and seduced to get something. One example of a crime that uses a child as an object is a sexual crime. These children are exploited as sexual disseminators disseminated through social media. Looking at the children's point of view as a weak individual then in Indonesia Law number 35 of 2014 was born to ensure that children can grow and develop optimally. So the law is regulated in detail about the rights of children and protection of children as victims of crime. On the other hand, there are several laws that regulate sexual crimes whether committed in cyberspace or not. Because of the importance of providing protection to children, there is more than one rule of law to protect children as victims of sexual crimes through social media. So the systematic specialist principle should be applied to provide legal certainty against the children. The purpose of this research was to determine the legal protection of children as victims of sexual exploitation through social media and the application of lex specialist systematic principles in the case of children as victims of sexual abuse through social media. To be able to answer existing legal problems, the research method is used with the type of doctrinal research and statute approach and conceptual approach. From this research, it can be obtained the results that in the application of the lex systematic specialist principle is based on case.
PENERAPAN ARM’S LENGTH PRINCIPLE DALAM PRAKTEK ABUSE OF TRANSFER PRICING PERUSAHAAN MULTINASIONAL DI INDONESIA Mega Indah Permatasari; Fatma Ayu Husnasari
RechtIdee Vol 17, No 2 (2022): December
Publisher : Trunojoyo Madura University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/ri.v17i2.5245

Abstract

AbstrakPraktek Abuse of Transfer Pricing dalam tansaksi bisnis antar Perusahaan Multinasional yang memiliki hubungan istimewa sangat merugikan negara terutama dalam penarikan pajak. Untuk menyelesaikan maupun menecegah praktik tersebut Organization for Economic Cooperation and Development  (OECD) menerapkan aturan mengenai Arm’s Length Principle. Prinsip tersebut sudah diadopsi oleh United Nation maupun negara-negara lain di dunia, begitu pula Indonesia. Namun dalam penerapan Arm’s Length Principle seringkali berbeda pada satu negara dengan negara lainnya, sehingga hal tersebut dapat menimbulkan Pajak Berganda Internasional atau merugikan wajib pajak. Hal ini yang mendorong penulis untuk melakukan penelitian hukum demi mencari penjelasan dan solusi yang dapat dilakukan untuk menangani permasalahan tersebut. Pendekatan yang dilakukan dalam penelitian hukum ini adalah pendekatan Undnag-Undang, pendekatan konseptual dan pendekatan komparatif. Penelitian hukum ini menghasilkan temuan bahwa untuk mencegah dan menyelesaikan Abuse of Transfer Pricing,  penerapan Arm’s Length Principle dilengkapi dengan Perjanjian Bilateral antar negara. Dalam Hukum Indonesia,
Co-Authors Firmansyah Maulana Mega Indah Permatasari Muhammad Wahyu Sudibyo Mutiara Nastya Rizky Risma Intan Fitriani