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All Journal Jurnal Syntax Transformation Jurnal Sosial dan Teknologi International Journal of Social Service and Research Journal of Social Research Edunity: Kajian Ilmu Sosial dan Pendidikan INJURITY: Journal of Interdisciplinary Studies Jurnal Indonesia Sosial Sains Journal Customary Law Asian Journal of Social and Humanities
Zudan Arief Fakrulloh
Universitas Borobudur
Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Public Health Social Sciences

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Reclassification of Excess Royalty Payments as Disguised Dividends in a Secondary Adjustment Framework Under Indonesian Tax Law and OECD Standards Bangkit Cahyono; Zudan Arief Fakrulloh
International Journal of Social Service and Research Vol. 6 No. 7 (2026): International Journal of Social Service and Research
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/ijssr.v6i7.1427

Abstract

The increasing complexity of cross-border controlled transactions conducted by multinational enterprises has created significant challenges in international taxation, particularly concerning transfer pricing practices and profit shifting through excessive royalty payments. Such payments may reduce taxable income in source jurisdictions and contribute to potential tax base erosion, requiring effective legal mechanisms to ensure equitable taxation. This study aimed to examine the legal basis, normative challenges, and compatibility of Indonesia’s secondary adjustment framework in reclassifying excessive royalty payments as deemed dividends under Indonesian tax law and OECD standards. This research employed a normative juridical method using statutory and conceptual approaches. Legal materials were collected from Indonesian tax regulations, including the Income Tax Law, Government Regulation Number 55 of 2022, Minister of Finance Regulation Number 172 of 2023, and international references, such as the OECD Transfer Pricing Guidelines. The findings indicated that Indonesia had established a legal foundation for secondary adjustments through the constructive dividend approach. However, several normative issues remained, particularly regarding the extension of the dividend concept to transactions involving non-shareholders, potential ultra vires interpretations, and the risk of international double taxation. The study concluded that Indonesia’s framework required further regulatory clarification and technical guidance to ensure consistency with OECD principles, strengthen legal certainty, and establish a fairer approach to resolving transfer pricing disputes involving excessive royalty payments.
Responsibility of the Company's Board of Directors as Perpetrators of Corruption Crimes in Case Decision Number: 17/Pid.Sus-Tpk/2020/Pn.Plk Jumadi Jumadi; Zudan Arief Fakrulloh
International Journal of Social Service and Research Vol. 6 No. 7 (2026): International Journal of Social Service and Research
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/ijssr.v6i7.1429

Abstract

Corruption in Indonesia increasingly involves corporations beyond individual perpetrators, with limited liability companies frequently implicated in criminal acts despite their status as legal entities under Law Number 40 of 2007. This research examines the criminal liability of corporate owners through a case study of Didie, SE, owner of CV. Liting Perkasa, who was convicted in Decision Number 17/Pid.Sus-TPK/2020/PN.Plk for corruption in a road construction project in Katingan Regency, Central Kalimantan. The study analyzed the application of corporate criminal liability theory to this case, particularly examining whether the defendant's actions constitute corporate or individual criminal responsibility. Employing normative juridical research methods with statutory and conceptual approaches, this study analyzes legal norms, principles, doctrines, and applicable legislation relevant to corporate criminal liability. The findings reveal that the defendant can be classified as capable of being responsible under the theory of corporate criminal liability, as the criminal act was committed through the corporate entity CV. Liting Perkasa. The Panel of Judges correctly declared the defendant legally and convincingly guilty of corruption causing state financial losses. The analysis further indicates that if CV. Lintang Perkasa is considered a corporation, the responsibility imposed should refer to strict liability, which allows criminal responsibility without proving fault on the perpetrator's part. This principle is particularly relevant in corporate crimes where proving individual intent or negligence is challenging.
Reconstruction of Legal Arrangements for Governance and Supervision of the Danantara Investment Management Agency in Ensuring Transparency and Preventing the Risk of State Financial Losses Dhieno Yudhistira; Zudan Arief Fakrulloh
Jurnal Sosial Teknologi Vol. 6 No. 7 (2026): Jurnal Sosial dan Teknologi
Publisher : CV. Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jurnalsostech.v6i7.32867

Abstract

This study aims to analyze and reconstruct the legal arrangements for governance and supervision of the Daya Anagata Nusantara Investment Management Agency (Danantara) to ensure transparency and prevent the risk of state financial losses. The background of this study is based on the emergence of Danantara as a strategic instrument for state investment management that has special characteristics as a quasi-public entity, but is not yet supported by comprehensive and integrated legal regulations. The main problems studied include the unclear legal status of Danantara, the weakness of the governance system based on the principles of good corporate governance, as well as the potential for overlapping authorities due to the inefficiency of the supervisory mechanism involving multiple institutions, including the Financial Services Authority (OJK), the Supreme Audit Agency (BPK), and the Corruption Eradication Commission (KPK). By analyzing pertinent laws and regulations, legal doctrine, and pertinent ideas, this study employs a normative juridical method with a statutory and conceptual approach. The research results indicate that the current legal system still contains normative weaknesses in the form of regulatory disharmony, legal gaps in accountability, and unclear boundaries between business risks and state losses, as stipulated in Article 1, number 22 of Law Number 1 of 2004 concerning State Treasury. Therefore, legal reconstruction is needed, including strengthening the principles of good governance, a clear separation of the functions of regulator and operator, the establishment of an independent, integrated supervisory system, and the affirmation of legal accountability mechanisms
Co-Authors Ahmad Redi Bambang Budi Priyanto Bangkit Cahyono Boy Nurdin Budi Novianto Dedet Steavanno Dhieno Yudhistira Dodi Irama Evita Isretno Israhadi Faisal Santiago Hermawan Sutanto I Gusti Gede Maha Andika Jaya Indri Maria Iwansyah Iwansyah Jumadi Jumadi Leti Ratna Kusumawati Lubna Lubna M Arif Syahputra Megawati Barthos Mohamad Sujatno Setiawan Muhammad Zahlan Ougy Dayyantara Popy Rakhmawaty Rohmatullah Rohmatullah Rusman rusman Suparno Suparno Tessar Bayu Setyaji