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This Author published in this journals
All Journal Unes Law Review Dialogia Iuridica 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
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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Kepastian Hukum Penetapan Tarif Royalti Musik bagi Pelaku Usaha Kafe dan Transparansi Mengenai Penyaluran dan Distribusi Dana Royalti Musik Andriano, Andriano; Yuniawaty, Yenny
As-Syar i: Jurnal Bimbingan & Konseling Keluarga  Vol. 8 No. 1 (2026): As-Syar’i: Jurnal Bimbingan & Konseling Keluarga
Publisher : Institut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/as.v8i1.10498

Abstract

This journal discusses legal certainty regarding the determination of music royalty rates for café operators and transparency regarding the distribution of music royalties, but in practice, legal certainty regarding the clarity of royalty rates based on seating capacity and transparency in the distribution and disbursement of music royalties by the National Collective Management Organization (LMKN) and Collective Management Organizations (LMK) is still not guaranteed. The research method used is normative juridical with a legislative and conceptual approach, utilizing secondary data consisting of primary, secondary, and tertiary legal materials. In this study, the author used a descriptive analytical research method. The results of the study show that in the payment of music royalties by cafe businesses, there is uncertainty in determining the amount of royalty rates based on seating capacity and the distribution of royalty funds by the National Collective Management Institution (LMKN) and Collective Management Institutions (LMK). The National Collective Management Institution (LMKN) needs to clarify the determination of music royalty rates, and an alternative is to set music royalty rates per person based on the capacity of the cafe. In addition, the government, through the Ministry of Law, the National Collective Management Organization (LMKN), and the Collective Management Organization (LMK), needs to increase awareness and education regarding the distribution and disbursement of music royalties and the optimal use of technology in the music royalty information system.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

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.
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