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All Journal QISTINA: Jurnal Multidisiplin Indonesia SAKOLA: Journal of Sains Cooperative Learning and Law
Shefira Amalia Choirunnisa
Universitas Tarumanagara
Religion Astronomy Biochemistry, Genetics & Molecular Biology Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing

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Juridical Review Regarding Cases of Corruption in Social Assistance Funds during the Covid-19 Pandemic Kelly Chandra Puspita Halim; Marshanda Btari Sukmara; Mochammad Ridho Nasrullah; Shefira Amalia Choirunnisa
QISTINA: Jurnal Multidisiplin Indonesia Vol 2, No 1 (2023): June 2023
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/qistina.v2i1.473

Abstract

The Covid-19 pandemic that has hit the world has had a major impact on the country's economy. Indonesia is one of many countries that are trying to restore economic conditions by holding government programs such as social assistance. However, the program was misused by Juliari P. Batubara as an official of the Minister of Social Affairs who committed the criminal act of corruption in aid funds for personal use. Therefore, these actions are very detrimental and must be held criminally accountable for the perpetrators in order to provide a deterrent effect. The results of this study are that the death penalty is appropriate for those who are not responsible for using social assistance funds belonging to underprivileged people. In the writing that we make, this writing is motivated by Pancasila and the Law. So have the authorities carried out the appropriate punishment for the perpetrators? This act has been regulated in Law Number 31 of 1999 concerning the Eradication of Corruption Crimes. This research uses a normative method which is carried out by examining library materials or secondary data.
Perlindungan Hukum dan Kewajiban Perpajakan bagi Host Dalam Platform Airbnb di Indonesia Gunardi Lie; Shefira Amalia Choirunnisa
SAKOLA: Journal of Sains Cooperative Learning and Law Vol. 3 No. 1 (2026): April 2026
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/sakola.v3i1.8305

Abstract

Perkembangan ekonomi digital telah melahirkan model bisnis baru dalam sektor pariwisata, salah satunya platform berbagi akomodasi (short-term rental) seperti Airbnb. Di Indonesia, jumlah host Airbnb terus meningkat signifikan seiring pertumbuhan pariwisata nasional. Namun, keberadaan host sebagai pelaku usaha digital menghadapi dua permasalahan utama: ketidakjelasan perlindungan hukum dalam hubungan kontraktual dengan platform, serta rendahnya kepatuhan kewajiban perpajakan yang meliputi Pajak Penghasilan (PPh) dan Pajak Hotel. Penelitian ini bertujuan menganalisis kerangka perlindungan hukum bagi host Airbnb berdasarkan peraturan perundang-undangan Indonesia, serta mengidentifikasi kewajiban perpajakan yang melekat pada aktivitas usaha sewa jangka pendek berbasis digital. Metode penelitian yang digunakan adalah penelitian hukum normatif dengan pendekatan perundang-undangan (statute approach) dan pendekatan konseptual (conceptual approach). Hasil penelitian menunjukkan bahwa perlindungan hukum bagi host bersifat preventif dan represif, namun regulasi yang ada masih bersifat parsial dan belum mengatur secara komprehensif hubungan tripartit antara host, tamu, dan platform. Di sisi perpajakan, host wajib membayar PPh berdasarkan PP No. 23 Tahun 2018 (tarif 0,5% dari omzet bruto) dan Pajak Hotel sesuai peraturan daerah masing-masing. Diperlukan harmonisasi regulasi dan penguatan sistem pelaporan berbasis platform guna meningkatkan kepatuhan pajak host Airbnb di Indonesia.
Co-Authors Gunardi Lie Kelly Chandra Puspita Halim Marshanda Btari Sukmara Mochammad Ridho Nasrullah