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Tax Governance in the NFT Ecosystem and Metaverse Nur Sandi Marsuni
Journal GoodWill Vol. 2 No. 1 (2022): April 2022
Publisher : Yayasan Amerta Insan Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/

Abstract

Background:Metaverse, popular since 2020, blurs the lines between the real and virtual worlds. Transactions in the metaverse involve Augmented Reality (AR), Virtual Reality (VR), and virtual currency, creating new needs for tax policies. Currently, tax regulations only cover crypto payments, not comprehensively covering all transactions in the metaverse. Objective: This research aims to formulate a tax policy model for the entire series of transactions in the metaverse, including Non-Fungible Tokens (NFT). Method: This research uses the Systematic Literature Review (SLR) method, reviewing various literature sources and related regulations to formulate a tax imposition model for metaverse transactions. Results: The research found that the metaverse involves complex interactions and transactions between subjects, objects, and payment media. Currently, only crypto assets have tax regulations through PMK No. 68/PMK.03/2022. NFTs, which have nonfungible characteristics, are interchangeable with cryptocurrencies, and NFT transactions may be taxed similarly to cryptoassets. Conclusion: Taxation of NFTs in the metaverse can be carried out on transactions that produce commodity flows as a payment medium. Tax rates follow real-world regulations tailored to the NFT object. In buying and selling NFTs there is a 0.1% PPh, in exchange there is a 5% PPh and 11% VAT, and in rentals there is a 2% or 10% PPh depending on the type of asset. This research is limited to existing literature and regulations, with the implication of the need to identify potential further tax policies on crypto assets and the metaverse.
Tax Strategy to Encourage MSME Growth: Analysis of Effectiveness and Constraints Nur Sandi Marsuni; Mutahira Nur Insirat
Journal GoodWill Vol. 2 No. 2 (2022): October 2022
Publisher : Yayasan Amerta Insan Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/

Abstract

Background: The COVID-19 pandemic significantly impacted Indonesia's economic growth, particularly affecting Micro, Small, and Medium Enterprises (MSMEs), which contributed significantly to the national GDP and non-oil exports. The prolonged enforcement of community activity restrictions (PPKM) limited physical sales channels, pushing MSMEs towards online platforms, albeit with varying success due to limited digital business knowledge among MSME owners. Objective: This study aims to analyze the effectiveness of tax incentives in sustaining MSME businesses during the pandemic and evaluate the challenges faced by MSMEs in using these incentives. Method: A qualitative descriptive approach using literature review was employed. Data sources include scholarly articles, government publications, and reports from relevant institutions such as the Ministry of Cooperatives and SMEs and the National Development Planning Agency (Bappenas). Results: Tax incentives, including reduced rates of Value Added Tax (VAT) and Income Tax (PPh), were introduced by the government to alleviate the financial burden on MSMEs and stimulate economic recovery. However, the effectiveness varies due to limited understanding and awareness among MSME owners about tax regulations and incentives. Many MSMEs struggled to meet the eligibility criteria or faced challenges in accessing the benefits. Conclusion: Despite government efforts to support MSMEs through tax incentives during the pandemic, significant barriers such as lack of awareness, complex eligibility requirements, and inadequate dissemination of information hindered their effective utilization. Continuous efforts are needed to increase awareness, simplify procedures, and ensure equitable access to tax incentives for sustainable MSME development.
Infrastructure Development and Its Socioeconomic Implications: A Study of Enrekang Regency Nur Sandi Marsuni; Akmal Ridwan; Aisha R. Manou
Journal GoodWill Vol. 4 No. 1 (2024): April 2024
Publisher : Yayasan Amerta Insan Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/

Abstract

This international collaborative research investigates the socioeconomic implications of rural infrastructure development in Enrekang Regency, Indonesia, through the partnership of researchers from Luxembourg, Seychelles, and the Maldives. Employing a qualitative descriptive design, the study gathered data via interviews, observations, and document analysis involving 18 participants, including local officials, community leaders, and residents. The findings reveal that improvements in road connectivity, health centers, and educational facilities in Janggurara Village have significantly enhanced accessibility, economic productivity, and social inclusion. Infrastructure upgrades stimulated agricultural trade, supported local enterprises, and improved access to education and healthcare, particularly benefiting women and elderly residents. However, governance challenges persist, including limited community participation, land acquisition disputes, and environmental disruptions. Comparative insights from Luxembourg underscore the role of governance efficiency and institutional frameworks, while lessons from Seychelles and the Maldives highlight the value of community-based and climate-resilient approaches. The study concludes that sustainable infrastructure development in rural Indonesia requires participatory governance, transparent decision-making, and climate-adaptive planning. Transnational collaboration enhances policy innovation by integrating diverse experiences and promoting mutual learning between developed and developing contexts. The research contributes to global discourse on rural transformation and supports the United Nations Sustainable Development Goals, particularly SDG 9 (Industry, Innovation, and Infrastructure) and SDG 11 (Sustainable Cities and Communities). Overall, this study demonstrates that inclusive, adaptive, and internationally informed infrastructure strategies are key drivers of equitable and resilient rural development.