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All Journal FIAT JUSTISIA: Jurnal Ilmu Hukum Perspektif : Kajian Masalah Hukum dan Pembangunan Al Qodiri : Jurnal Pendidikan, Sosial dan Keagamaan DE'RECHTSSTAAT Unes Law Review Yustisia Merdeka : Jurnal Ilmiah Hukum LEGAL BRIEF Jurnal Hukum Lex Generalis Journal of Law, Administration, and Social Science Jurnal Indonesia Sosial Teknologi Staatsrecht: Jurnal Hukum Kenegaraan dan Politik Islam Innovative: Journal Of Social Science Research Lex Journal : Kajian Hukum dan Keadilan Activa Yuris: Jurnal Hukum Aliansi: Jurnal Hukum, Pendidikan dan Sosial Humaniora Indonesian State Law Review (ISLRev) Paradigma: Jurnal Filsafat, Sains, Teknologi, dan Sosial Budaya
Agustin Widjiastuti
Program Studi Hukum, Fakultas Hukum, Universitas Pelita Harapan
Religion Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Physics Public Health Social Sciences Other

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Balancing Taxation in the Indonesian P2P Lending Landscape: Ensuring Fair and Equitable Treatment Widjiastuti, Agustin; Kartiko, Nafis Dwi
LEGAL BRIEF Vol. 12 No. 6 (2024): February: Law Science and Field
Publisher : IHSA Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/legal.v12i6.890

Abstract

This research aims to evaluate and compare the legal framework and tax policies of peer-to-peer lending (P2P lending) in various countries, using a normative juridical research approach. This research explores the tax implications and regulatory treatment of financial technology, particularly P2P lending platforms. The normative juridical research method focuses on the study of legal norms, principles, and doctrines. The results of this study show that there are significant similarities and differences in the VAT tax policies on P2P lending services in countries such as the European Union, Australia, Canada, and New Zealand. Each country recognises contributions under the P2P lending model as the provision of credit, which is generally exempt from VAT. However, there are differences in the treatment of the credit itself, eligibility for input tax credits, and the application of the principle of fiscal neutrality. From an Indonesian perspective, it is important to adapt tax regulations to digital innovations in the financial sector, considering the unique characteristics of technology-based financial services such as P2P lending. This policy should be able to address the complexity of services provided by P2P lending platforms and ensure fair and equitable tax treatment
PERLINDUNGAN HUKUM TERHADAP ANAK YANG BEKERJA DALAM USAHA KULINER MENURUT UNDANG – UNDANG KETENAGAKERJAAN JUNCTO UNDANG – UNDANG PERLINDUNGAN ANAK Joshua Evandeo Irawan; Sari Mandiana; Agustin Widjiastuti; Astrid Athina Indradewi; Andrian Nathaniel
Indonesian State Law Review Vol. 4 No. 1 (2021): Indonesian State Law Review, 2021
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/islrev.v4i1.23071

Abstract

This research paper discusses the Child labor protection law, specifically in culinary business. The Author raises a phenomenon regarding a Child with initials JS who built Tang Kitchen culinary business along with his brother in Surabaya. Research method used is a Normative Juridical method, that processes legal material collected through literature review. This study aims to discover applicable law (legal protection) towards Children working in culinary business, particularly based on Act No. 13 year 2003 concerning Employment, Art No. 23 year 2002 concerning Children Protection and Art No. 35 year 2014 regarding Amendment of Art No. 23 year 2002 concerning Children Protection (Art No. 35 year 2014). The research result shows that JS and his Brother who are still classified as Children, have received a protection from Indonesian applicable law protection based on Article 69 and 71 of Act No. 13 year 2003 regarding Employment. Moreover, JS’ job in Tang Kitchen culinary is not considered as a job that endangers Children as regulated under KEPMENAKERTRANS 235/2003, and has complied with JS’ talents and interests as regulated under KEPMENAKERTRANS 115/2004.
Abuse of Authority by the Directorate General of Taxes: State Administrative Law Perspective Fransisca, Ika; Budianto, Arief Satrya; Widjiastuti, Agustin; Tedjokusumo, Dave David
DE'RECHTSSTAAT Vol. 11 No. 1 (2025): JURNAL HUKUM DE'RECHTSSTAAT
Publisher : Fakultas Hukum Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jhd.v11i1.15497

Abstract

Abuse of authority by state officials, including Directorate General of Taxation (DGT) may potentially occur, either in the form of intentional abuse of authority or errors in the use of authority. With the authority granted by legislation, DGT performs supervisory functions that grant it the authority to conduct tax audits, expand the taxpayer base (WP), and intensify tax collection through clarification letters (SP2DK). This study analyses the forms of abuse of authority by DGT, both those involving intentional misuse of power (abuse of power) and errors in the use of authority without malicious intent and without deviating from the original purpose (misuse of authority). In the execution of its supervisory functions, DGT may commit either of these errors due to the oversight procedures that do not adequately balance the rights and obligations between DGT and taxpayers, weak oversight, and the asymmetry of tax regulation knowledge between DGT and taxpayers. This study also discusses the solutions that administrative law can offer to eliminate the abuse of authority, including implementing cooperative compliance and external supervision.
Kajian Teoritik Terkait Implementasi Proses Pengambilan Putusan Oleh Hakim Dalam Perkara Pidana Lihu, Andrew Hizkia Lengkey; Widjiastuti, Agustin; Setyabudhi, Jusup Jacobus
Innovative: Journal Of Social Science Research Vol. 4 No. 6 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i6.16388

Abstract

Implementasi proses pengambilan putusan oleh hakim dalam sistem peradilan pidana merupakan bagian penting dari pelaksanaan hukum yang harus mencerminkan keadilan, kepastian hukum, dan kemanfaatan. Penelitian ini bertujuan untuk menganalisis implementasi proses yang mendasari pengambilan keputusan oleh hakim dalam perkara pidana berdasarkan sistem peradilan yang berkeadilan. Fokus utama penelitian adalah memahami bagaimana hakim mempertimbangkan prinsip keadilan dalam setiap putusan, termasuk aspek hukum positif, moral, dan nilai-nilai sosial. Serta penelitian ini diharapkan memberikan manfaat teoritis berupa kontribusi terhadap pengembangan ilmu pengetahuan di bidang hukum, khususnya terkait pengambilan keputusan oleh hakim dalam perkara pidana. Secara praktis, penelitian ini diharapkan dapat menjadi pedoman bagi para hakim dalam memberikan pertimbangan hukum yang matang dan berkeadilan, sehingga putusan yang dihasilkan mencerminkan kepastian hukum, keadilan, dan kemanfaatan bagi masyarakat. Dengan memahami faktor-faktor yang memengaruhi putusan hakim, diharapkan sistem peradilan dapat terus berkembang menuju penerapan keadilan yang lebih baik dan holistik. Kata Kunci : Implementasi Proses, Perkara Pidana, , Kepastian Hukum, Kemanfaatan, Sistem Peradilan.
Potensi Pajak dalam Ekonomo Digital dan Rekomendasi Kebijakannya Dwi Kartiko, Nafis; Widjiastuti, Agustin
Jurnal Indonesia Sosial Teknologi Vol. 3 No. 01 (2022): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (5576.481 KB) | DOI: 10.59141/jist.v3i01.326

Abstract

Ekonomi digital digolongkan dalam sektor yang sulit dipajaki. Indonesia sendiri telah menerbitkan peraturan perundang-undangan sebagai respons atas pemajakan ekonomi digital, tetapi menurut peneliti peraturan tersebut belum cukup untuk memperluas basis pemajakan atas ekonomi digital. Dalam penelitian ini hal yang menjadi tujuan peneliti adalah mengetahui cakupan dalam ekonomi digital untuk keperluan basis pemajakan, melakukan komparasi perlakuan perpajakan atas ekonomi digital, serta memberikan alternatif kebijakan perpajakan yang dapat ditempuh dalam merespons ekonomi digital. Berdasarkan hasil penelitian, ruang lingkup ekonomi digital yang paling tepat untuk dijadikan acuan adalah model menurut OECD, Barefoot et al., dan digitalised economy menurut Bukht & Heeks. Hasil komparasi dengan negara lain menenunjukkan sebagian negara membuat aturan khusus terkait pajak ekonomi digital dengan memberlakukan Digital Service Tax (DST). Alternatif kebijakan yang dapat diterapkan Indonesia untuk ekonomi digital antara lain: memperkuat sinergi antar otoritas terkait, melakukan pendalaman terhadap entitas yang diduga melakukan transaksi mencurigakan, mengenakan pajak langsung dan pajak tidak langsung terhadap ekonomi digital, dan memperluas dan mempertegas aturan pajak yang sudah ada untuk aspek ekonomi digital, daripada memberlakukan jenis pajak baru.
Penegakan dan Pengawasan Hukum Terhadap Tenaga Kerja Asing dalam Jabatan Struktural Perusahaan Rizkyka Giovani, Sheline; Mandiana, Sari; Widjiastuti, Agustin
UNES Law Review Vol. 6 No. 3 (2024)
Publisher : Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v6i3.1697

Abstract

Foreign nationals who enter Indonesia for work must be filtered and their use limited, especially in placement in structural positions in companies, bearing in mind the mandate of the Manpower Law which must prioritize Indonesian citizens in all available positions or positions. This research uses a normative juridical research type, research is carried out through literature study using a statutory approach and a conceptual approach. This research aims to find out the truth regarding the placement of foreign workers in personnel positions in a company along with the legal consequences for foreign workers themselves and companies who abuse their positions based on statutory regulations. The results of the analysis in this research show that the placement of foreign workers in personnel positions is not justified because it violates the provisions of Law Number 13 of 2003 concerning Employment, Government Regulation Number 34 concerning the Use of Foreign Workers, and the Job Creation Law. The legal consequences of violations for companies are in the form of criminal sanctions or administrative sanctions, while for foreign workers there are no statutory regulations that specifically regulate the legal consequences.
Korupsi APD Covid-19: Tantangan Penegakan Hukum Administrasi Negara dalam Mewujudkan Transparansi dan Akuntabilitas Publik Yuni Putri Dewantara; Dave David Tedjokusumo; Agustin Widjiastuti
Paradigma: Jurnal Filsafat, Sains, Teknologi, dan Sosial Budaya Vol. 30 No. 3 (2024): Paradigma: Jurnal Filsafat, Sains, Teknologi, dan Sosial Budaya
Publisher : Universitas Insan Budi Utomo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33503/paradigma.v30i3.70

Abstract

Corruption in Indonesia is a serious problem that affects various aspects of people's lives and the stability of the country. This research discusses the impact of corruption on government administration with a focus on the Covid-19 personal protective equipment (PPE) procurement case involving the former Head of the North Sumatra Health Service, Alwi Mujahit Hasibuan. This case reflects a violation of the principles of transparency and accountability in the State Administrative Law (HAN), showing that the implementation of this law still faces many challenges. This research evaluates how weaknesses in monitoring and control mechanisms can lead to significant state losses and a decline in public trust. The research results reveal the need to strengthen HAN, increase supervision and accountability, as well as continuous education and training for public officials. In addition, strict law enforcement and improving the goods and services procurement system are very important to prevent corrupt practices in the future. With in-depth reform and consistent implementation, it is hoped that Indonesia can face the challenge of corruption more effectively, create a more transparent and accountable government, and increase public trust in government institutions.
Implementation of Consumer Protection from a Human Rights Perspective in Indonesia Agustin Widjiastuti; Nafis Dwi Kartiko; Ina Rosmaya
Staatsrecht: Jurnal Hukum Kenegaraan dan Politik Islam Vol. 5 No. 2 (2025): Staatsrecht Jurnal Hukum Kenegaraan dan Politik Islam Vol. 5 No. 2 Desember 202
Publisher : UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/ebhekx21

Abstract

The development and advancement of information technology has led to new legal activities being carried out virtually, such as electronic transactions. While online electronic transactions offer advantages, there are also risks that can harm consumers. With the enactment of Consumer Protection Law No. 8 of 1999, Financial Sector Development and Strengthening Law No. 4 of 2023, and the Electronic Information and Transactions Law, as well as other laws, does this provide protection for consumer rights, which are human rights, when consumers suffer losses? Legal measures that hinder consumers from obtaining protection when conducting electronic transactions create an imbalance in transactions from a human rights perspective. The research method used in this study is a normative juridical research method, which is an effort to find solutions to problems by examining and reviewing positive legal norms using the concept of Law in book, namely by conducting a literature study. The results of the study show that government policies, which should provide rules to guarantee the public interest, preventative measures, and legal protection for consumers through existing regulations and law enforcement, as well as improve welfare and social justice for all citizens, can be reflected/implemented through policies carried out in accordance with the principles outlined in the general principles of good governance. However, there is still a need for improvement in implementing existing policy principles by emphasizing the importance of optimal strict regulation and law enforcement related to government actions, as well as maintaining public trust and community compliance in accordance with a human rights perspective.
Co-Authors Alodia, Ivena Andrian Nathaniel Andyna Susiawati Arief Satrya Budianto Astrid Athina Indradewi Dave David Tedjokusumo Davita Sitanggang, Ester Nathania Denis Yusuf Mercury Dwi Kartiko, Nafis Enge Christina Fransisca, Ika Ina Rosmaya Jessica Joshua Evandeo Irawan Joshua Evandeo Irawan Kartiko, Nafis Dwi Kevin Richard Manoppo Lihu, Andrew Hizkia Lengkey Mandagi, Douglas Lucky Hanny Maria Teresa Wensen Nafis Dwi Kartiko Nafis Dwi Kartiko Nafis Dwi Kartiko NAFIS DWI KARTIKO Paula Paula Paula, Paula Rizkyka Giovani, Sheline Sari Mandiana Sari Mandiana Setyabudhi, Jusup Jacobus Soedibyo, Anthonius Adhi Tedjokusumo, Dave Tedjokusumo, Dave David Wartoyo, F.X. Wartoyo, Franciscus Xaverius Yuni Putri Dewantara