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All Journal Jurnal Akta Undang: Jurnal Hukum Jurnal Riset Jakarta Jurnal Pengabdian kepada Masyarakat Nusantara Daengku: Journal of Humanities and Social Sciences Innovation Jurnal Abdimas Bina Bangsa Mimbar Hukum
Devina Puspita Sari
Universitas Indonesia
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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The Existence and Fund Management of Indigenous Dayak Taman Community in Sibau Hilir Village from Legal Perspective Puspita, Riza; Sari, Devina Puspita
JURNAL AKTA Vol 11, No 4 (2024): December 2024
Publisher : Program Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/akta.v11i4.41600

Abstract

Fund management is one of the strategies carried out to maintain the cultural heritage of the Dayak tribe, especially the Taman Kapuas Dayak. However, along with changing times and modernization, the challenges in managing funds are increasingly complex. Problems such as lack of transparency, accountability and community participation are issues that need attention. In this context. This research aims to dig deeper into how Dayak indigenous community funds are managed and distributed. The research method used in this research is descriptive empirical juridical research. The results of this research are based on field facts obtained from direct interviews, then they will be described in detail and analyzed qualitatively. The results of this analysis will be expressed in written form sourced from primary and secondary data. Research findings show that the management and distribution of Dayak traditional community funds is carried out by the traditional head as the sole role in the traditional institution. Traditional leaders have an important role in managing and distributing traditional funds in their territory. The source of these customary funds comes entirely from the government. The distribution of funds to indigenous communities is carried out through the implementation of traditional rituals where the funds come from voluntary donations from indigenous communities and customary treasuries. This shows the differences in fund management systems in traditional institutions and business entities. The main difference lies in the obligations of the community/members. In traditional institutions there is no obligation for the community to spend their funds, whereas in business entities there is an obligation for members to carry out mandatory contributions. The big challenge currently faced is maintaining cultural heritage in light of the many social changes that are occurring and customs outside the traditional environment that are starting to influence local cultural customs.
Fair Competition in The Digital Era: Indonesia’s Tax Reform Through Significant Economic Presence Devina Puspita Sari; Sy. Muhammad Ikhsan
JURNAL AKTA Vol 13, No 1 (2026): March 2026
Publisher : Program Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/akta.v13i1.48801

Abstract

This study examines the development of the Permanent Establishment concept within the Indonesian tax system, the transition to the Significant Economic Presence (SEP) concept under Tax Harmonization Law. The emergence of SEP was driven by digital cross-border business models that allow multinational enterprises to derive economic benefits from Indonesia without a physical presence or permanent establishment. This study is a normative juridical, applying legislative and conceptual approaches in analyzing regulations concerning place of business and SEP concept, as well as to assess their implications for competition law in Indonesia. The research findings indicate that the implementation of SEP constitutes a strategic government measure to broaden the taxation base and overcome the limitations of the place-of-business concept, which previously focused on physical presence. By establishing criteria based on transaction value, number of users, and consolidated gross turnover, SEP provides a legal basis for taxing foreign companies that derive economic benefits from Indonesia, while also promoting fair business competition by closing loopholes for tax avoidance, align with the aims of the Anti-Monopoly Law, which ensuring equal business opportunities, safeguarding the public interest, and fostering a fair, conducive, and efficient business climate.
Co-Authors Afra Roki Aktris Nuryanti, Aktris Angga Prihatin Asikin, Uti Awaka, M. Qahar Dina Karlina Fatma Muthia Kinanti Garuda Wiko Garuda Wiko Ismawartati Ismawartati, Ismawartati Karlina, Dina Leksono, Agus Satrio MANUEL HUTAPEA, MANUEL Mega Fitri Hertini Puspita, Riza Rachmawati Rachmawati Siti Rohani Siti Rohani Siti Rohani Siti Rohani Sri Ismawati Sri Widiyastuti Sy. Muhammad Ikhsan Tengku Andrias Prayudha Tiza Yaniza Uti Asikin Widiyastuti, Sri Yaniza, Tiza