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All Journal Unes Law Review UNES Journal of Swara Justisia Jurnal Ilmu Hukum, Humaniora dan Politik (JIHHP) Eduvest - Journal of Universal Studies Riwayat: Educational Journal of History and Humanities Journal of Contemporary Law Studies Jurnal As-Syar’i: Jurnal Bimbingan & Konseling Keluarga Dialogia Iuridica
Yenny Yuniawaty
Universitas Kristen Maranatha
Religion Aerospace Engineering Humanities Computer Science & IT Education Health Professions Law, Crime, Criminology & Criminal Justice Neuroscience Physics Public Health Social Sciences

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The Imposition of Article 22 Income Tax on E-Commerce Sellers Based on PMK 37/2025 and Legal Certainty in the Collection of Electronic Transaction Taxes in Indonesia Patricia Tasman, Nancy; Yuniawaty, Yenny
Eduvest - Journal of Universal Studies Vol. 6 No. 2 (2026): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v6i2.52700

Abstract

The development of e-commerce encourages MSMEs to expand the market, but it poses challenges in tax collection. Regulation of the Minister of Finance Number 37 of 2025 concerning MSME Digital Tax (Peraturan Menteri Keuangan Nomor 37 Tahun 2025 tentang Pajak Digital UMKM) stipulates marketplaces as collectors of Income Tax Article 22 to improve fiscal compliance and administrative efficiency, especially for e-commerce sellers. Although this automatic collection mechanism has the potential to facilitate tax collection, its implementation faces obstacles such as limited system integration, incomplete technical guidelines, and diverse MSME readiness. This study uses a normative juridical method with a legislative and conceptual approach. The nature of the research is descriptive-analytical with a focus on the collection of Article 22 Income Tax reviewed from the perspective of legal certainty. The results of the study show that the mechanism for collecting Article 22 Income Tax through the marketplace has not fully provided legal certainty, because there is still uncertainty regarding the total tax liability, the authority to collect it, and the deposit procedure. In the collection of Article 22 Income Tax by the marketplace, the Government needs to integrate data comprehensively, develop clear technical guidelines, and educate MSMEs so that tax collection is more fair, effective, and proportionate.
Perlindungan Hukum bagi Streamer yang Dijadikan Sarana Promosi Judi Online melalui Fitur Donasi Lumbantoruan, David; Yuniawaty, Yenny
As-Syar i: Jurnal Bimbingan & Konseling Keluarga  Vol. 8 No. 2 (2026): As-Syar’i: Jurnal Bimbingan & Konseling Keluarga
Publisher : Institut Agama Islam Nasional Laa Roiba Bogor

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Abstract

The misuse of the donation feature on streaming platforms as a means of promoting online gambling shows a deviation from the original function of the feature, which should be a place for appreciation and voluntary support for streamers. This phenomenon raises legal issues because the practice of promoting online gambling is carried out through donation mechanisms in various ways, such as inserting hidden promotional messages, using account names related to gambling, and sending repeated donations as spam. This situation causes streamers to suffer moral, social, and legal harm, thus necessitating legal protection for streamers who are used as a means of promoting online gambling through the donation feature. This study uses a normative juridical method with a legislative and conceptual approach. The nature of the research used is descriptive and analytical. In this study, the author uses secondary data consisting of primary legal materials, secondary legal materials, and tertiary legal materials. The misuse of the donation feature on streaming platforms is generally carried out by promoters who join live broadcasts as ordinary viewers, then send donations accompanied by hidden promotional messages containing gambling content. This action causes streamers to suffer losses, both morally and socially. This condition shows that streamers need legal protection. Legal protection for streamers can be divided into two forms, namely preventive, which is realized through the implementation of policies that emphasize the state's responsibility in monitoring the misuse of donation features and the formation of regulations that are in line with developments in digital technology. Meanwhile, repressive measures are carried out through law enforcement against perpetrators of the dissemination of gambling content and illegal promotions in the digital space. Based on the results of the study, the Indonesian legal system has provided a sufficient normative framework to protect streamers, but there are no specific rules governing the form of legal protection for streamers who are victims of donation feature abuse. Therefore, more stringent and responsive regulations are needed in response to developments in digital technology to provide legal certainty and comprehensive legal protection for streamers.
Insentif Pajak Bagi Dunia Bisnis Sebagai Upaya Pencegahan Kepailitan Pada Masa Pandemi Corona Virus Disease 2019 (Covid-19) Yenny Yuniawaty Lunandi
Dialogia Iuridica Vol. 13 No. 2 (2022): Journal Dialogia Iuridica Vol 13, No.2 Year 2022
Publisher : Faculty of Law, Maranatha Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/di.v13i2.4593

Abstract

The development of the national economy is supported by various business activities carried out in Indonesia. In business activities there is the potential to obtain economic benefits so that it cannot be separated from the obligation of entrepreneurs as business actors to pay taxes. Therefore, business and taxes are two things that are very crucial in the Indonesian economy to support public welfare. The Corona Virus Disease 2019 (Covid-19) pandemic has had a huge impact on the condition of the business world in Indonesia. With the policy of limiting community activities to control the spread of Corona Virus Disease 2019 (Covid-19), there are several affected business sectors experiencing financial distress. The financial distress can cause business actors whose business capital is loans from other parties, for example, banks cannot fulfill their obligations to pay debts that have matured and are threatened with bankruptcy. During the Corona Virus Disease (Covid-19) pandemic, there was an increase in bankruptcy cases which resulted in a slowdown in Indonesia's economic recovery. Government support for the business world in order to survive in the face of the Corona Virus Disease 2019 (Covid-19) pandemic by making policies in the field of taxation in the form of providing tax incentives to business people is an effort to prevent bankruptcy. Therefore, during the Corona Virus Disease 2019 (Covid-19) pandemic, the government needs to extend the period of providing tax incentives and expand sectors that are given tax incentives.
Co-Authors Akasi, Julian Abel Andriano, Andriano Aprilian, Sena Br Sebayang, Ruhulina Christin Septina Basani, Christin Septina Dian Narwastuty, Dian Gabriella Lumbantoruan, David Melysa Putri Alensia* Patricia Tasman, Nancy Putri, Regina Denita Yani, Margaretha Dwi