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All Journal LEGAL BRIEF Jurnal Penelitian Serambi Hukum Journal of International Islamic Law, Human Right and Public Policy
Ismiyanto
Universitas Islam Batik Surakarta
Religion Law, Crime, Criminology & Criminal Justice Social Sciences

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The Impact Of The Covid-19 Pandemic On Economic Growth In Java Island Ismiyanto; Rudatyo
LEGAL BRIEF Vol. 11 No. 5 (2022): Desember: Law Science and Field
Publisher : IHSA Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (469.937 KB) | DOI: 10.35335/legal.v11i5.554

Abstract

The global COVID-19 pandemic has altered the course of many facets of life, and Indonesia is no exception. Starting with the most severely impacted sectors (health, social, and economic), At both the global and national levels, the economic sector is in a slump. The economic impacts of the pandemic were especially severe in emerging economies where income losses caused by the pandemic revealed and worsened some preexisting economic fragilities. The island of Java, being the largest contributor to the rate of national economic growth, is thus inextricably linked to this issue. The purpose of this study is to determine the influence of the COVID-19 epidemic on economic growth in Java Island. This study employs a qualitative descriptive method, as well as a survey of relevant literature. According to the findings of this study, the province of Banten experienced the greatest contraction in economic growth on Java Island, with a rate of minus 3.38% in the fourth quarter, while the province of the Special Region of Yogyakarta experienced the greatest improvement, with a rate of minus 0.68% in the fourth quarter. To accelerate Indonesia's economic recovery, government policy efforts in revitalizing the processing industry, increasing access and capital for MSMEs, and optimizing the use of village funds in alternative development innovations during a pandemic with labor intensive development, BUMDes development, or development of tourism village potential must begin in Java.
Efisiensi Perizinan Membangun Investasi Dalam Lingkup Otonomi Daerah Sebagai Perwujudan Fungsi Welfare State Ismiyanto
JURNAL PENELITIAN SERAMBI HUKUM Vol 15 No 01 (2022): Jurnal Penelitian Serambi Hukum Vol 15 No 01 Tahun 2022
Publisher : Fakultas Hukum Universitas Islam Batik Surakarta

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Abstract

Penelitian ini membahas permasalahan: (i) definisi perizinan sebagai instrumen pemerintahan; (ii) efisiensi perizinan dan relevansinya meningkatkan investasi untuk mewujudkan kesejahteraan masyarakat. Perizinan merupakan salah satu instrumen pemerintah yang berfungsi sebagai klasifikasi atas yang diperbolehkan dan tidak diperbolehkan oleh negara. Hal ini berakar dari asas fungsi pemerintah dalam berbagai doktrin hukum. Penelitin ini doktrinal menggunakan bahan hukum primer dan sekunder. Studi kepustakaan digunakan menginventarisir bahan hukum untuk dianalisis menggunakan pendekatan kasus dan perundang-undangan. Hasil penelitian mencakup: (i) definisi perizinan sebagai instrumen pemerintahan adalah; sarana pemerintah agar masyarakat dapat mengikuti cara berperilaku yang dianjurkan dan sarana kontrol segala perbuatan masyarakat mewujudkan keseimbangan hidup bernegara; (ii) efisiensi perizinan dan relevansinya meningkatkan investasi untuk mewujudkan kesejahteraan masyarakat adalah dengan merubah pola pemahaman perizinan menjadi lebih fleksibel dan responsif mengingat ciri utama hukum responsif adalah mencari nilai tersirat yang terkandung dalam bentuk peraturan dan kebijakan. Kata Kunci: Efisiensi, Perizinan, Otonomi
A JURIDICAL REVIEW OF THE ESTABLISHMENT OF SIGNIFICANT ECONOMIC PRESENCE AS A SUBSTITUTE FOR THE TRADITIONAL PERMANENT ESTABLISHMENT (PE) IN THE COLLECTION OF INCOME TAX FROM FOREIGN DIGITAL COMPANIES Soeprijono; Ismiyanto; Hafid Zakariya
Journal of International Islamic Law, Human Right and Public Policy Vol. 4 No. 3 (2026): September
Publisher : PT. Radja Intercontinental Publishing

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Abstract

The acceleration of the digital economy has catalyzed cross-border business models that allow foreign digital enterprises to generate massive profits from domestic markets without any physical presence (scale without mass). This condition leads to the erosion of the tax base for market jurisdictions like Indonesia. This article normatively analyzes the transformation of tax law doctrines from the traditional Permanent Establishment (PE) concept based on physical nexus to the criteria of Significant Economic Presence (SEP). This research employs a normative legal research method with a statutory approach and a conceptual approach. The results indicate that the enactment of SEP in the Law on Harmonization of Tax Regulations (UU HPP) is a legitimate manifestation of fiscal sovereignty to reflect the modern economic value creation theory. However, its unilateral enforcement conflicts with international law, specifically Articles 26 and 27 of the 1969 Vienna Convention on the Law of Treaties (VCLT), as long as bilateral Tax Treaties have not been modified. As a pragmatic measure, Indonesia has deferred the execution of SEP-based Income Tax and shifted towards optimizing Digital VAT (PPN PMSE) to avoid global economic retaliation, such as Section 301 of the US Trade Act.
LAW ENFORCEMENT AGAINST TAX AVOIDANCE BY TAXPAYERS THROUGH INFLATING BUSINESS EXPENSES IN TAX RETURNS UNDER THE CORETAX SYSTEM Daniel Budi Pratama; Femmy Silaswaty; Ismiyanto
Journal of International Islamic Law, Human Right and Public Policy Vol. 4 No. 3 (2026): September
Publisher : PT. Radja Intercontinental Publishing

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Abstract

Tax avoidance practices through the manipulation of business expenses in tax returns (SPT) constitute a crucial issue in modern taxation systems, particularly with the implementation of the coretax system. Several cases in Indonesia and various court rulings demonstrate that business expense manipulations have been adjudicated as criminal acts. These include manipulation through management fee items, fictitious invoices used as tax-deductible expenses, inflated transfer pricing to affiliated companies, as well as expenses derived from sham transactions. The purpose of this research is to determine the legal enforcement against tax avoidance carried out by taxpayers by inflating business expenses in their tax returns. This study employs a normative legal research method. The results indicate that not all tax avoidance efforts conducted by taxpayers by means of inflating business expenses automatically constitute a criminal offense, provided that it is carried out in a lawful, complete, accurate, and clear manner, supported by legitimate and valid transaction evidence. Therefore, this research implies that not all tax avoidance actions involving the inflation of business expenses are invariably subject to tax criminal penalties, unless executed to the contrary or performed unlawfully and without valid and accurate transaction evidence.
LEGAL LIABILITY OF INFLUENCERS FOR MISLEADING PRODUCT INFORMATION IN DIGITAL CONSUMER PROTECTION IN ELECTRONIC TRANSACTIONS Ratih Manggar Sari; Ariy Khaerudin; Ismiyanto
Journal of International Islamic Law, Human Right and Public Policy Vol. 4 No. 3 (2026): September
Publisher : PT. Radja Intercontinental Publishing

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Abstract

The rapid growth of social media has made influencers key actors in digital marketing, significantly affecting consumer purchasing decisions. However, misleading product information, exaggerated claims, and the failure to disclose paid partnerships have raised important legal concerns and weakened consumer protection. This study analyzes the legal status of influencers as subjects of legal liability, examines their responsibility for disseminating misleading information in electronic transactions, and compares Indonesia's legal framework with those of the United States and the European Union. Using normative legal research with statutory, conceptual, and comparative approaches, the study recommends stronger regulations, clearer disclosure obligations, and enhanced legal accountability for influencers.
Co-Authors Ariy Khaerudin Daniel Budi Pratama Femmy Silaswaty Hafid Zakariya Ratih Manggar Sari Rudatyo Soeprijono