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PENGENAAN PAJAK PENGHASILAN TERHADAP YOUTUBER DI INDONESIA Gunardi Lie; Indah siti aprilia; Moody Rizqy Syailendra P.
Jurnal Muara Ilmu Sosial, Humaniora, dan Seni Vol. 6 No. 2 (2022): Jurnal Muara Ilmu Sosial, Humaniora, dan Seni
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jmishumsen.v6i2.20519.2022

Abstract

Youtube is a media platform that is currently widely use and has become a platform fot making profits and jobs. The principle of taxation in Indonesia is that everyone who has income needs to be taxed, that’s why the Government sees the potential for tax collection on Youtuber production. The research method use normative juridical approach with a statutory approach and a fact approach. The conclution obtained form this study is that youtubers are included in the tax subject, then the tax objext of the youtuber profession is categorized as a tax object and can be classified into the group of sources of income from freework. The calculation of the amount of tax is based on the Regulation of the Director General of Taxes Number PER-17/PJ/2015. However, in its implementation, the process of supervision of professional taxpayers has not yet created legal certainty, the lack of a supervision process with a social network analytics system has not been implemented, where this tax officer is still conducting manual supervision.
STUDI KASUS TERHADAP PT YQ TEK INDONESIA DI TUNTUT KARYAWAN TIDAK MEMBAYAR KEKURANGAN UPAH DAN PESANGON Anisa Puspitasari; Gunardi Lie; Moody Rizqy Syailendra
Causa: Jurnal Hukum dan Kewarganegaraan Vol. 1 No. 3 (2023): Causa: Jurnal Hukum dan Kewarganegaraan
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.3783/causa.v1i3.749

Abstract

Upah adalah komponen utama dalam sebuah perjanjian kerja antara pengusaha dengan pekerja. Perjanjian kerja memuat besarnya upah dan waktu upah tersebut dibayarkan. Apabila upah tersebut terlambat dibayarkan pada waktu yang telah ditentukan, maka hak pekerja untuk menerima upah tidak dipenuhi dengan baik oleh pengusaha. Tujuan dari penelitian ini adalah untuk mengetahui faktor penyebab terjadinya keterlambatan pembayaran atau kekurangan upah dan pesangon serta untuk mengetahui peran sebagai pihak penegak hukum terkait kasus tersebut. Jenis penelitian yang digunakan adalah penelitian hukum empiris yang berfokus pada perilaku masyarakat melalui pengolahan data kualitatif berdasarkan data sekunder. Pasal 95 Undang-Undang Ketenagakerjaan mengatur bahwa pengusaha yang karena kesengajaan atau kelalaiannya mengakibatkan keterlambatan pembayaran kekurangan upah dan pesangon dikenakan denda sesuai persentase tertentu dari upah pekerja. Pelaksanaan pemberian sanksi dilakukan oleh Dinas Tenaga Kerja setempat. Berdasarkan analisis ditemukan bahwa pengusaha dan Dinas Tenaga Kerja tidak melaksanakan ketentuan peraturan perundang-undangan sebagaimana mestinya.
Perlindungan Hukum Terhadap Hak Pekerja Pada Pemutusan Hubungan Kerja Sepihak Oleh Perusahaan (Studi Putusan Nomor 361/PDT.SUS PHI/2023/PN.JKT.PST) Muhammad Ramdhan Hananto; Gunardi Lie
UNES Law Review Vol. 6 No. 4 (2024): UNES LAW REVIEW (Juni 2024)
Publisher : LPPM Universitas Ekasakti Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v6i4.2047

Abstract

This research aims to analyze the legal protection of workers' rights in terminating employment relationships unilaterally by companies, with a focus on the case tried in Decision Number 361/PDT.SUS-PHI/2023/PN.JKT.PST. The research method used is normative juridical using Law Number 13 of 2003 concerning Employment, Law Number 2 of 2004 concerning Settlement of Industrial Relations Disputes, and Regulation of the Minister of Manpower and Transmigration of the Republic of Indonesia Number Per.31/MEN/XII/ 2008 as the main data source, supported by legal opinions in books and articles as secondary data sources. The results of the analysis show that legal protection for workers' rights in unilateral termination of employment has been clearly regulated in the applicable laws and regulations. However, in practice there are still violations committed by companies, such as not providing severance pay according to the provisions or not going through the regulated settlement procedures. Therefore, further efforts are needed to increase legal understanding for companies and workers, as well as more effective law enforcement to ensure better legal protection for workers' rights in situations of unilateral termination of employment. It is hoped that the results of this research can provide input for related parties in improving legal protection for workers in Indonesia.
Strategi Penyelesaian Konflik Pemegang Saham atas Kewajiban Konsolidasi Melalui Penggabungan Bank Perekonomian Rakyat dan/atau Bank Perekonomian Rakyat Syariah Dalam Satu Kepemilikan dan/atau Pengendalian Yang Sama Oktri Defilania, Oktri Defilania; Gunardi Lie; Moody Rizqy Syailendra
YUDHISTIRA : Jurnal Yurisprudensi, Hukum dan Peradilan Vol. 3 No. 2 (2025): Juni
Publisher : Cv. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/yudhistira.v3i2.1825

Abstract

Konsolidasi BPR/BPR Syariah dalam satu kepemilikan dan/atau pengendalian yang sama merupakan suatu bentuk kewajiban yang harus dijalankan oleh bank sebagaimana amanat dari Peraturan Otoritas Jasa Keuangan Nomor 7 Tahun 2024. Konsolidasi BPR/BPR Syariah sebagaimana ketentuan yang berlaku dapat ditempuh melalui mekanisme penggabungan/peleburan yang terlebih dahulu perlu mendapatkan persetujuan dari Otoritas Jasa Keuangan. Namun dalam melakukan impelementasi kewajiban konsolidasi ini, tentunya tidak selalu berjalan sesuai dengan ketentuan, terkadang terdapat tantangan/hambatan yang ditemui diantaranya Pemegang Saham Pengendali (PSP) telah setuju adanya penggabungan, namun para pemegang saham lainnya tidak menyetujui adanya penggabungan/peleburan sehingga proses permohonan perizinan penggabungan/peleburan menjadi terhambat dan memerlukan strategi penyelesaian permasalahan agar penggabungan/peleburan tetap dapat dijalankan. Metode penelitian yang digunakan dalam penelitian ini yaitu yuridis normatif dengan menggunakan bahan hukum primer dan sekunder. Hasil penelitian ini menyimpulkan bahwa dalam proses penyelesaian terhadap pemegang saham yang tidak menyetujui kewajiban konsolidasi melalui penggabungan/peleburan memerlukan peran dari Pemegang Saham Pengendali dan Otoritas Jasa Keuangan untuk proses penyelesaian permasalahannya sehingga kewajiban konsolidasi BPR dan BPR Syariah nantinya tetap dapat dijalankan. Kata Kunci: Penggabungan/Peleburan, Kepemilikan/Pengendalian Yang Sama, BPR/BPR Syariah, Otoritas Jasa Keuangan, Pemegang Saham Pengendali
Konsep Regulasi Dan Hukum Pajak Dalam Meningkatkan Kesejahteraan Masyarakat Indonesia Michael Vernando Sirait; Gunardi Lie
Jurnal Ilmiah Kutei Vol 24 No 1 (2025)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jik.v24i1.42342

Abstract

Pajak berperan penting sebagai alat utama dalam mendukung perkembangan nasional serta meningkatkan taraf hidup masyarakat. Penerapan hukum pajak dan mekanisme pemungutan yang baik akan berdampak langsung terhadap efektivitas pengumpulan penerimaan negara serta distribusi manfaatnya kepada masyarakat.  Pajak berfungsi strategis dalam mendukung pembangunan nasional dan kesejahteraan rakyat. Sebagai tulang punggung penerimaan negara, dana dari pajak dimanfaatkan untuk membiayai sektor-sektor esensial seperti pendidikan, layanan kesehatan, infrastruktur, jaminan sosial, serta bidang lainnya. Penelitian ini bertujuan untuk mengevaluasi efektivitas dan keadilan sistem pemungutan pajak di Indonesia dalam menunjang peningkatan kesejahteraan masyarakat. Selain itu, penelitian ini juga menelaah berbagai tantangan yang dihadapi dalam proses pemungutan pajak, serta memberikan rekomendasi untuk meningkatkan kualitas sistem perpajakan nasional. Penelitian ini bertujuan untuk menelaah peran penerapan hukum perpajakan dan sistem pemungutan pajak di Indonesia dalam mendukung kesejahteraan masyarakat, serta mengungkap berbagai hambatan yang muncul dalam proses penerapannya. Penelitian ini memakainpendekatan yuridis normatif, yang berfokus pada analisis terhadap konsep, asas, norma, serta ketentuan hukum yang berlaku. Meskipun  masih terdapat banyak tantangan dalam implementasi hukum dan pemungutan pajak, perbaikan yang berkelanjutan serta pendekatan yang lebih inklusif dan partisipatif dapat mendorong peningkatan kontribusi pajak terhadap pembangunan dan kesejahteraan masyarakat untuk itu diperlukan sinergi antara pemerintah, masyarakat, dan lembaga hukum untuk mewujudkan sistem perpajakan yang adil, transparan, dan berorientasi pada kesejahteraan bersama agar dapat benar-benar berkontribusi pada kesejahteraan masyarakat secara merata.
Perlindungan Hukum Jaminan Kesehatan di Indonesia Ezravania Rahmat; Gunardi Lie
As-Syar i: Jurnal Bimbingan & Konseling Keluarga  Vol. 6 No. 3 (2024): As-Syar’i: Jurnal Bimbingan & Konseling Keluarga
Publisher : Institut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/as.v6i3.5621

Abstract

Social security is an important system in providing adequate protection and access to health services for the community. The most important social security is health insurance. Health insurance is regulated through specific laws and regulations. The implementation of Health Insurance involves the Health Insurance Administering Agency (BPJS) as the one that manages the health insurance program. BPJS is responsible for managing funds, paying claims, setting service rates, monitoring service quality and providing information and education to participants. With the collaboration between BPJS Health and health facilities (Hospitals) through cooperation agreements to ensure access and quality of health services in accordance with established standards. In its implementation related to law enforcement, the effectiveness of the law, public awareness and compliance must be evaluated through several variables of target accuracy, program socialization, achievement of program objectives and implementation monitoring that affect health insurance. The research method used is normative legal research which is descriptive analytical in nature which describes precisely the characteristics of an individual, situation, symptom or particular group and to determine whether or not there is a relationship between a symptom and other symptoms in society. The type of data used is from literature, official documents. The data collection technique used was a literature study with additional interviews from the Health Social Security Administration (BPJS) and one at the hospital. With this health insurance program, some people have registered, but for those who have not registered, BPJS should provide outreach to its participants. In the event that the complaint process is carried out in less days than specified in the regulations.
BAGAIMANA PERLINDUNGAN HUKUM INVESTOR PASAR MODAL DALAM UU NO 8 TAHUN 1995 Arka Candias Hermawan; Gunardi Lie
Jurnal Riset Multidisiplin Edukasi Vol. 2 No. 10 (2025): Jurnal Riset Multidisiplin Edukasi (Edisi Oktober 2025)
Publisher : PT. Hasba Edukasi Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71282/jurmie.v2i10.993

Abstract

The capital market serves a pivotal function in the economy by facilitating the acquisition of long-term capital and acting as a mechanism for financial intermediation.  Investment operations in the capital market are susceptible to many hazards, including fraudulent tactics, price manipulation, and insider trading, which can adversely affect investors.  Consequently, regulatory safeguards for investors are essential for preserving public confidence and ensuring the viability of a robust capital market.  This study intends to examine the legal protections delineated in Law Number 8 of 1995 regarding Capital Markets (UUPM) and evaluate the efficacy of its implementation.  The research employs a normative legal methodology utilising statutory, conceptual, case-based, and comparative approaches.  The findings demonstrate that legal protection inside the UUPM is enforced via two primary pillars. The preventive pillar is realized through the principle of disclosure, both in prospectuses and in periodic and incidental reports, to reduce information asymmetry. The repressive pillar is enforced through prohibitions on fraud, market manipulation, and insider trading, supported by administrative, criminal, and civil sanctions. The combination of these two pillars creates a balance between prevention and enforcement, thereby fostering an orderly, fair, and efficient capital market. Nevertheless, the effectiveness of legal protection is highly dependent on implementation quality, particularly regarding the standards of materiality and timeliness of disclosure, the speed and certainty of law enforcement, as well as the integrity of corporate governance and supporting professions. Hence, strengthening supervision, improving investor education, and updating regulations to adapt to technological developments and market dynamics are essential to achieve sustainable investor protection.
Efektivitas Perlindungan HKI bagi UMKM di Indonesia dan Perbandingannya dengan Negara Lain Angelica Jovanka Sukarsaatmadja; Gunardi Lie
Jurnal Riset Multidisiplin Edukasi Vol. 2 No. 10 (2025): Jurnal Riset Multidisiplin Edukasi (Edisi Oktober 2025)
Publisher : PT. Hasba Edukasi Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71282/jurmie.v2i10.1015

Abstract

Intellectual Property Rights (IPR) are legal rights that protect the creations, inventions, and creativity that possess economic value. In the context of business law, IPR protection, particularly trademark protection is crucial for Micro, Small, and Medium Enterprises (MSMEs) as it safeguards their product identity and competitiveness. Indonesia has established a strong legal foundation for IPR protection through Law No. 20 of 2016 on Trademarks and Geographical Indications, Law No. 28 of 2014 on Copyright, Law No. 13 of 2016 on Patents, and Law No. 30 of 2000 on Trade Secrets, which have been harmonized with international standards under the TRIPS Agreement (Trade-Related Aspects of Intellectual Property Rights). However, the effectiveness of IPR protection for MSMEs in Indonesia remains suboptimal due to the application of the first to file principle, which often creates inequality for small businesses that face obstacles in trademark registration. The MS Glow vs PS Glow case exemplifies the weakness of IPR protection implementation in Indonesia. In this case, the court ruled in favor of the party that registered the trademark first, without considering the social and economic aspects of the business that had already gained a stronger market reputation. This outcome demonstrates that Indonesia’s IPR protection system still emphasizes formal legal certainty rather than substantive justice. Conversely, countries such as Japan and South Korea have successfully implemented more effective IPR protection systems through government support in the form of registration subsidies, free legal assistance, and efficient dispute resolution mechanisms via institutions such as the Japan Patent Office (JPO) and the Korean Intellectual Property Office (KIPO). This article employs a normative legal research method with a comparative approach to examine the effectiveness of IPR protection for MSMEs in Indonesia and compare it with the systems in Japan and South Korea. The findings reveal that, although Indonesia has established a comprehensive legal framework, its implementation remains ineffective due to limited legal literacy, high costs, and insufficient access to legal assistance for MSMEs. Therefore, it is necessary to strengthen institutional capacity, enhance legal education, provide registration subsidies, and develop non-litigation dispute resolution mechanisms to ensure fair and effective IPR protection. A robust IPR protection system will play a vital role in encouraging innovation, enhancing the competitiveness of MSMEs, and strengthening a creativity-based national economy.
PERLINDUNGAN INVESTOR DI PASAR MODAL INDONESIA: ANALISIS NORMATIF TERHADAP PERAN REGULASI DAN OTORITAS JASA KEUANGAN William Christopher Yang; Gunardi Lie
Jurnal Riset Multidisiplin Edukasi Vol. 2 No. 10 (2025): Jurnal Riset Multidisiplin Edukasi (Edisi Oktober 2025)
Publisher : PT. Hasba Edukasi Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71282/jurmie.v2i10.1016

Abstract

The capital market serves as an important instrument for companies to obtain funding. On the other hand, investors are often in a weaker position due to limited access to information and the high risk of market misconduct. This condition creates a strong need for clear legal protection. This study focuses on two main issues, namely the legal framework governing investor protection in Indonesia and the role of the Financial Services Authority (OJK) in carrying out its supervisory function. The research applies a normative juridical approach by examining relevant laws, regulations, and literature. The findings show that although existing regulations, such as the Capital Market Law and the OJK Law, provide a foundation for investor protection, challenges remain in their implementation. Weaknesses are found in supervisory practices and in the low level of financial literacy among the public. Therefore, strengthening regulations and optimizing the supervisory role of OJK are necessary to ensure more effective investor protection in the Indonesian capital market.
Kekosongan Hukum dan Ketidakjelasan Tanggung Jawab Platform E-Commerce Atas Produk Ilegal dalam Transaksi Digital Su, Bok Rok; Gunardi Lie; Moody Rizqy Syailendra Putra
Jurnal Hukum Lex Generalis Vol 6 No 4 (2025): Tema Hukum Perdata dan Kenotariatan
Publisher : CV Rewang Rencang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56370/jhlg.v6i4.1437

Abstract

Legal uncertainty and the lack of clear liability rules for e-commerce platforms regarding illegal products sold by third parties have harmed consumers. An analysis of national regulations and liability theories (fault, risk, and strict liability) reveals that platform obligations remain vaguely defined. This gap is often exploited to avoid accountability. Legal reform is necessary to prevent platforms from hiding behind intermediary status and ensure their responsibility for products circulating on their systems.