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All Journal Jurnal Legalitas Jurnal Studi Komunikasi dan Media Jurnal Hukum IUS QUIA IUSTUM PADJADJARAN Jurnal Ilmu Hukum (Journal of Law) Jurisprudence Jurnal Penelitian Hukum De Jure Jurnal Ilmiah Kebijakan Hukum Jurnal Sains Sosio Humaniora Awang Long Law Review Unes Law Review Journal of Humanities and Social Studies Literasi Hukum Jurnal Hukum Positum Dialogia Iuridica SIGn Jurnal Hukum Jurnal Ilmu Hukum KYADIREN Progressive Law Review Academia Praja : Jurnal Ilmu Politik, Pemerintahan dan Administrasi Publik Ministrate: Jurnal Birokrasi dan Pemerintahan Daerah Alauddin Law Development Journal (ALDEV) Jurnal Independent KADARKUM: Jurnal Pengabdian Kepada Masyarakat Padjadjaran Law Research and Debate Society Law Development Journal COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Ilmu Hukum, Humaniora dan Politik (JIHHP) Journal of Comprehensive Science Journal of Law, Poliitic and Humanities Reformasi Hukum Jurnal Hukum, Politik dan Ilmu Sosial (JHPIS) Jurnal Indonesia Sosial Sains Jurnal Pendidikan Indonesia (Japendi) Jurnal Multidisiplin West Science Innovative: Journal Of Social Science Research Jurnal Hukum dan Sosial Politik Deposisi: Jurnal Publikasi Ilmu Hukum Causa: Jurnal Hukum dan Kewarganegaraan Kanun: Jurnal Ilmu Hukum Hukum Inovatif : Jurnal Ilmu Hukum Sosial dan Humaniora Media Hukum Indonesia (MHI) Federalisme : Jurnal Kajian Hukum Dan Ilmu Komunikasi Journal of Law and Justice Jurnal Legislasi Indonesia Technology and Economics Law Journal Jurnal Riksa Cendikia Nusantara PALAR : Pakuan Law Review
Tasya Safiranita, Tasya
Fakultas Hukum Universitas Padjadjaran
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Public Health Social Sciences Other

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Digital Tax Regulation in Facing Society 5.0 Era to Realize Indonesian Tax Sovereignty Cahyadini, Amelia; Safiranita, Tasya; Muttaqin, Zainal; Fauzi, Rizki; Ramli, Ahmad M
PADJADJARAN JURNAL ILMU HUKUM (JOURNAL OF LAW) Vol 11, No 1 (2024): PADJADJARAN JURNAL ILMU HUKUM (JOURNAL OF LAW)
Publisher : Faculty of Law, Universitas Padjadjaran

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

Abstract

Technological advancements have catalyzed the emergence of the digital economy, where digital platforms, leveraging internet access, can penetrate multiple regions and accrue substantial profits unrestricted by national jurisdictions. This scenario presents advantages and convenience but simultaneously challenges a country's tax sovereignty. The traditional tax system, predicated on a company's physical presence for tax liability, finds itself ill-equipped to handle the digital domain's nuances. This research seeks to explore the potential and hurdles in implementing digital taxes in Indonesia, delving into the government's regulatory efforts within the framework of Society 5.0. From an academic standpoint, digital taxes illustrate the disruption in tax collection due to the absence of a tangible company presence. Thus, this study also aims to investigate the determination of tax sovereignty in the context of digital taxation, aspiring to enrich scholarly discourse. Employing a normative juridical approach, this study scrutinizes legal norms and rules while considering empirical facts from the field. The findings indicate that while the introduction of digital taxes in Indonesia holds significant promise and faces considerable challenges, governmental action to update and streamline digital tax regulations is imperative. Furthermore, the principles underlying digital tax proposals, such as Pillar One, require reinforcement to enhance their effective implementation.DOI: https://doi.org/10.22304/pjih.v11n1.a7 
Perjanjian Lisensi dan Royalti Sebagai Wujud Pelindungan Hak Cipta Dalam Waralaba Film Hadianida, Nayla Sellyta; Safiranita, Tasya; Permata, Rika Ratna
Media Hukum Indonesia (MHI) Vol 2, No 4 (2024): December
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13909486

Abstract

Copyright as one of the IP regimes can be utilized in the franchise business. Currently, the franchise business can also be applied to the entertainment industry, namely the existence of a movie franchise, which contains copyright. Although, the movie franchise is widely known by the public, but in practice there are still many who unaware the legal protection of movie copyright holders (franchisor) who give permission to the copyright recipient (franchisee) to franchise the movie. Therefore, the authors are interested in conduct research and further discuss the legal protection of copyright holders of movies whose creation is developed in the form of movie franchises. This research uses a normative juridical approach method with analytical descriptive research specifications and data analysis methods in this study were carried out using qualitative juridical methods. Based on the results of the discussion it is known that one of the implementation or embodiment of copyright protection for the copyright holders of the movie (franchisor) is the existence of a license agreement. The license agreement becomes the basis of the relationship between the franchisor and franchisee, which then from this agreement also arise the rights and obligations of the parties, one of which is royalty. The granting of royalty to the copyright holder of the movie becomes a form of appreciation and appreciation for the work created from the results of the mind of the copyright holder of the movie. 
Peran dan Tanggung Jawab Platform Digital dalam Upaya Pengenaan Pajak di Indonesia Era Society 5.0 Menurut Undang-Undang Harmonisasi Peraturan Perpajakan dan Undang-Undang Informasi dan Transaksi Elektronik Revina Putri Utami; Amelia Cahyadini; Tasya Safiranita
JURNAL HUKUM, POLITIK DAN ILMU SOSIAL Vol. 4 No. 1 (2025): Maret: JURNAL HUKUM, POLITIK DAN ILMU SOSIAL
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jhpis.v4i1.4670

Abstract

Technological advancements in the Society 5.0 era have transformed the economic landscape, including taxation mechanisms. This study focuses on the role and responsibilities of digital platforms in tax imposition in Indonesia, governed by various regulations such as the Harmonized Tax Law (UU HPP) and Electronic Information and Transaction Law (UU ITE). The study finds that while digital platforms are central to the digital economy, existing regulations have not fully addressed the complexity of their operations, particularly in the context of taxation. Using a normative juridical approach, this research examines key challenges such as transaction anonymity, taxation disparities between conventional and digital companies, and tax avoidance by multinational digital platforms. On the other hand, the Indonesian government has initiated adaptation efforts by imposing Value-Added Tax (VAT) on digital trade, although its implementation still faces technical and administrative barriers. The study concludes that Indonesia's tax regulations need reforms to better accommodate the dynamics of the digital economy, including implementing fair and legally certain taxes for digital platforms. Recommendations include strengthening oversight, enhancing international collaboration, and utilizing technology to improve transparency and efficiency in the tax system. This research aims to contribute to the government, regulators, and business actors in creating an inclusive and sustainable digital economic ecosystem.
Potensi Artificial Intelligece (AI) Dalam Pelayanan Dan Pengawasan Pajak Di Indonesia Ditinjau Dari UU ITE, PP PSTE Dan UU KUP Amrullah, Ahmad Syarief; Cahyadini, Amelia; Safiranita, Tasya
Equality : Jurnal Hukum dan Keadilan Vol 1 No 2 (2024): Hukum Artificial Intelligence
Publisher : Yayasan Penelitian Dan Pengabdian Masyarakat Sisi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69836/equality-jlj.v1i2.51

Abstract

The application of artificial intelligence (AI) in tax services and supervision in Indonesia has raised attention due to its potential to improve efficiency and effectiveness in the digitization of the tax system. Currently, many problems are found in the digitization of tax services and supervision in Indonesia, which include difficulties in detecting fraud, data manipulation, unresponsive services, and false financial reports, which should not occur. Therefore, the purpose of this research is to explore the potential of AI in overcoming these taxation challenges and improving the performance of the tax system to be more effective, efficient, and accountable by reviewing existing related regulations and also examining the usefulness of using AI in meeting the needs of tax digitalization in the future. The research method includes literature analysis and case studies related to the implementation of AI in the context of taxation in other countries. The results of the analysis show that AI has great potential to improve the efficiency of tax services, detect fraud more accurately, and increase transparency or accountability in tax supervision, and meet the needs of the times although there are still challenges that must be overcome together.
PENERAPAN DIGITAL RIGHTS MANAGEMENT (DRM) UNTUK PELINDUNGAN HAK CIPTA DIGITAL: STUDI KOMPARATIF ANTARA UNDANG-UNDANG NO. 28 TAHUN 2014 TENTANG HAK CIPTA DENGAN DMCA Rifa Elvaretta Khansa; Tasya Safiranita Ramli
Causa: Jurnal Hukum dan Kewarganegaraan Vol. 10 No. 10 (2025): Causa: Jurnal Hukum dan Kewarganegaraan
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.3783/causa.v10i10.11055

Abstract

Perkembangan teknologi digital yang pesat telah mengubah cara distribusi dan konsumsi konten berhak cipta, khususnya melalui layanan Over The Top (OTT) seperti Netflix dan Spotify. Namun, kemudahan akses ini juga meningkatkan risiko pelanggaran hak cipta, seperti pembajakan dan distribusi ilegal. Digital Rights Management (DRM) muncul sebagai solusi teknologi untuk melindungi hak cipta digital dengan mengatur akses dan penggunaan karya kreatif. Penelitian ini membandingkan kerangka regulasi DRM di Indonesia yang diatur dalam Undang-Undang Nomor 28 Tahun 2014 tentang Hak Cipta dengan Digital Millennium Copyright Act (DMCA) di Amerika Serikat. Dengan menggunakan metode yuridis normatif dan pendekatan perbandingan hukum, penelitian ini mengidentifikasi perbedaan dan kesamaan antara kedua regulasi tersebut. Hasil penelitian menunjukkan bahwa DMCA memiliki pendekatan yang lebih rinci dan komprehensif, sedangkan pengaturan DRM dalam UU Hak Cipta masih bersifat umum dan menghadapi tantangan dalam hal standarisasi teknis dan penegakan hukum. Penelitian ini menekankan pentingnya penguatan regulasi, pengembangan teknologi, dan peningkatan kesadaran masyarakat untuk mendukung implementasi DRM yang lebih efektif di Indonesia. The rapid development of digital technology has transformed the way copyrighted content is distributed and consumed, particularly through Over The Top (OTT) services like Netflix and Spotify. However, this ease of access also increases the risk of copyright infringement, such as piracy and unauthorized distribution. Digital Rights Management (DRM) emerges as a technological solution designed to protect digital copyrights by regulating access and usage of creative works. This study compares the regulatory framework for DRM in Indonesia, as outlined in Law No. 28 of 2014 on Copyright, with the Digital Millennium Copyright Act (DMCA) in the United States. Using a normative juridical method with a comparative legal approach, this research identifies key differences and similarities in the two regulatory frameworks. Findings reveal that while DMCA provides a more detailed and comprehensive approach to DRM implementation, Indonesia's copyright law remains general and faces challenges in technical standardization and law enforcement. This study highlights the importance of adopting a more integrated approach to DRM in Indonesia, combining regulatory improvements, technological advancements, and public awareness campaigns to strengthen copyright protection in the digital era.
LEGAL FRAMEWORKS FOR SPECTRUM SHARING: UNLOCKING INDONESIA'S BROADBAND POTENTIAL Kosasih, Achmad Arizki; Ramli, Tasya Safiranita; Virhani, Mohan Rifqo
Kanun Jurnal Ilmu Hukum Vol 26, No 3: December 2024: Law and Justice in Digital Age
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/kanun.v26i3.41315

Abstract

This article analyzes the application of spectrum sharing regulations in mobile broadband technology in Indonesia. Since 2019, the country has witnessed significant progress in the widespread adoption of 4G LTE broadband network infrastructure. However, the development of 5G telecommunications technology remains nascent, operating in a non-standalone mode that relies on existing 4G LTE infrastructure and is currently available only in several major cities. To improve service quality and increase accessibility to 4G LTE and 5G broadband networks, a clear and comprehensive legal framework is essential. This framework should facilitate the sharing of 4G LTE infrastructure, particularly radio frequency spectrum, with 5G technology, thereby enhancing broadband coverage in underdeveloped, frontier, and outermost regions. The Indonesian government has enacted the Job Creation Law, which addresses spectrum sharing in the telecommunications sector. This research employs a normative juridical approach, integrating both primary and secondary data analysis to examine the legal framework governing spectrum sharing. It specifically investigates the impact of the Job Creation Law on the implementation of spectrum sharing in Indonesia's telecommunications landscape. The findings indicate that the current spectrum sharing policy is insufficiently supportive of 4G LTE technology, thereby impeding the deployment of 5G non-standalone technology in underdeveloped, frontier, and outermost areas. To remedy this situation, spectrum sharing policies must ensure non-discriminatory access, be responsive to market demands, and adapt to technological advancements. Moreover, the study highlights the importance of collaborative efforts among stakeholders in crafting spectrum sharing provisions that address the needs of both 4G LTE and 5G technologies.
Pelindungan Hak Subjek Data Pribadi dalam Kebijakan Penggunaan Ulang Nomor Telepon Seluler Ditinjau Menurut Hukum Positif Indonesia Khalda Alifia Azzahra; Sinta Dewi Rosadi; Tasya Safiranita Ramli
JURNAL HUKUM, POLITIK DAN ILMU SOSIAL Vol. 4 No. 2 (2025): Juni: JURNAL HUKUM, POLITIK DAN ILMU SOSIAL
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jhpis.v3i3.3954

Abstract

The practice of reusing mobile phone numbers leads to the transfer of data from previous users to new users of the number, which poses potential risks to privacy and personal data security. This study aims to identify the legal protections for the rights of personal data subjects and the implementation of personal data protection by telecommunications service providers in the policy of reusing mobile phone numbers under positive law in Indonesia. This study uses a normative and comparative juridical approach method with a descriptive-analytical research specification. Data collection techniques are carried out through literature studies. The data analysis method used is qualitative juridical. The results of the study show that the lack of enactment of derivative regulations of the PDP Law can lead to errors and legal loopholes in the application of articles in the PDP Law and in the implementation of personal data protection. Compared to the regulations in Australia, Indonesia has not yet provided adequate protection for the rights of personal data subjects of users in the practice of reusing mobile phone numbers. This can be seen from the many problems that arise in this practice, so it is necessary to make special regulations that regulate the policy on the reuse of mobile phone numbers.
Penarikan Royalti Hak Cipta Sebagai Wujud Jaminan Fidusia Berdasarkan Hukum Positif di Indonesia Kaina Medita; Tasya Safiranita; Rika Ratna Permata
JURNAL HUKUM, POLITIK DAN ILMU SOSIAL Vol. 3 No. 4 (2024): Desember: JURNAL HUKUM, POLITIK DAN ILMU SOSIAL (JHPIS)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jhpis.v3i4.4293

Abstract

The development of human civilization has given birth to a creative economy that is developing simultaneously. Copyright is one type of Intellectual Property that is given to creators and other parties who have rights to their creations to utilize exclusivity both economically and morally. Indonesian laws and regulations have been able to adjust to economic developments. However, in its implementation there are still gaps in terms of the withdrawal of copyright royalties as objects of fiduciary guarantees. This study aims to determine and identify the optimization of regulations for the implementation of copyright royalties as fiduciary guarantees based on positive law in Indonesia. This study was conducted using a normative juridical approach method, by conducting research through literature as the main research material. Based on the research conducted, it was found that although regulations have regulated copyright to be used as objects of fiduciary guarantees, there needs to be optimization of regulations and collaboration between the government and related institutions along with the development of the creative industry era.
ANALISIS PELINDUNGAN HAK CIPTA DI ERA STREAMING MUSIK DIGITAL: IMPLEMENTASI DAN TANTANGAN DI INDONESIA Riyana Sabina; Tasya Safiranita Ramli
Causa: Jurnal Hukum dan Kewarganegaraan Vol. 11 No. 5 (2025): Causa: Jurnal Hukum dan Kewarganegaraan
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.3783/causa.v11i4.12004

Abstract

Era streaming musik digital telah mengubah pola konsumsi dan distribusi karya musik secara global, termasuk di Indonesia. Perkembangan ini membawa peluang sekaligus tantangan dalam pelindungan hak cipta, terutama dalam memastikan keadilan bagi pencipta dan pemegang hak dalam ekosistem digital. Penelitian ini menganalisis implementasi regulasi hak cipta dalam layanan streaming musik di Indonesia serta mengidentifikasi tantangan yang dihadapi dalam penegakannya. Dengan menggunakan metode yuridis normatif, penelitian ini mengkaji relevansi Undang-Undang Hak Cipta dengan praktik industri musik digital serta efektivitas teknologi dalam pelindungan hak cipta. Hasil penelitian menunjukkan bahwa meskipun regulasi telah mengakomodasi perlindungan hak cipta digital, tantangan seperti transparansi royalti, penegakan hukum lintas yurisdiksi, dan pembajakan digital masih menjadi permasalahan yang signifikan. Oleh karena itu, diperlukan penguatan regulasi, peningkatan kerja sama antara pemangku kepentingan, serta optimalisasi teknologi guna menciptakan sistem pelindungan hak cipta yang lebih efektif dan berkeadilan dalam industri musik digital di Indonesia.
PELANGGARAN HAK CIPTA DI ERA DIGITAL DALAM PUTUSAN MA NO. 66 PK/PDT.SUS-HKI/2023 TERKAIT PENGGANDAAN LAGU “SKJ88” Haipa Nisrina Sayyidah; Tasya Safiranita; Rika Ratna Permata
Causa: Jurnal Hukum dan Kewarganegaraan Vol. 11 No. 6 (2025): Causa: Jurnal Hukum dan Kewarganegaraan
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.3783/causa.v11i6.12176

Abstract

Perkembangan teknologi digital yang pesat telah mendorong transformasi besar dalam kehidupan manusia, khususnya melalui penggunaan internet dan platform digital. Di satu sisi, hal ini memberikan dampak positif dalam aspek ekonomi dan komunikasi, namun di sisi lain juga menimbulkan ancaman terhadap keamanan siber (cybersecurity), termasuk dalam konteks pelindungan Hak Kekayaan Intelektual (HKI). Dalam penelitian ini, penulis mengkaji keterkaitan antara pelanggaran Hak Cipta dan aspek keamanan siber melalui studi kasus Putusan Mahkamah Agung Nomor 66 PK/Pdt.Sus-HKI/2023 terkait penggunaan lagu "SKJ88" secara komersial tanpa izin di platform digital oleh PT Elang Prima Retailindo. Penelitian ini menggunakan metode yuridis-normatif dengan pendekatan terhadap norma hukum, doktrin, serta teori yang relevan. Hasil analisis menunjukkan bahwa meskipun pengadilan mengabulkan sebagian gugatan, aspek pelanggaran terhadap Hak Moral pencipta tidak sepenuhnya dipertimbangkan dalam putusan tingkat Peninjauan Kembali. Padahal, Hak Moral merupakan hak yang melekat secara abadi pada pencipta dan telah diakui baik dalam hukum nasional maupun internasional. Penulis menekankan pentingnya pelindungan menyeluruh terhadap Hak Moral dan Hak Ekonomi pencipta, khususnya dalam era digital yang penuh dengan potensi pelanggaran melalui media daring. Penelitian ini juga menyoroti perlunya integrasi antara sistem hukum HKI dan strategi keamanan siber sebagai bentuk pelindungan terhadap karya cipta di ruang digital.
Co-Authors AA Agustia Sinta Dewi Ahmad M. Ramli Ahmad M. Ramli Amelia Cahyadini Amrullah, Ahmad Syarief Anwar, Rizky Ananda Artha Liurencia Asril, Fitri Astari Aurelia Desviany, Maria Aurelllia N.T, Bernadette Ayu Pramesti, Astriani Azrinda Rachmadanty Zahra Biondy Utama Biondy Utama Danrivanto Budhijanto Eddy Damian Ega Ramadayanti Enni Soerjati Priowirjanto Eri Pramudyo Fauzi, Rizki Fitri Astari Asril Griselda P. Aritonang, Aileen Hadianida, Nayla Sellyta Haipa Nisrina Sayyidah Hanson, Nathania Abigail Hartyanto, Satrio Bagus Hasya, Shofiyyah Mardiyyah Hazar Kusmayanti, Hazar Hutomo, Putra Ikesha Pieter, Amarisha Imanuella, Gloria Jeremias Palito Kaina Medita Kalbu, Gabrielle Bening Karenina Aulia Puti Chaidir Khalda Alifia Azzahra Kosasih, Achmad Arizki Laina Rafianti Lainun Hilmansyah, Shilfa Leoni Andrea, Danetta Lestari, Maudy Andreana Liza Anggelina Manurung M. Ramli, Ahmad Maudy Andreana Lestari Millaudy, Reihan Ahmad Mohan Rifqo Virhani, Mohan Rifqo Muhamad Amirulloh, Muhamad MUHAMMAD ALGHIFARI AGRAPANA Muhammad, Duta Nadya Simanungkalit Nugraha, Prasetya Agung Olivia, Denindah Palito, Jeremias Praxedis Ajeng Pradita Putri Adelia, Mutiara Putri Gunawan, Reggina Salsabila Putri Samudra, Kimiko Auguchiro Ramadayanti, Ega Ramli, Ahmad M Ranti Fauza Mayana Revanza Franseda Revina Putri Utami Rifa Elvaretta Khansa Rika Ratna Permata Riyana Sabina Rizki Fauzi Rohmana, Rubben Denova Ruhiat, Dea Rahmawaty Sabina, Riyana Sherly Ayuna Putri Sigid Suseno Sihombing, Eva Simanungkalit, Nadya Sinta Dewi Sinta Dewi Rosadi Siti Nabila Salmaa Situmorang, Manotar Saulus Suhyana, Fina Agustina Tobing, Abel Nicholas L. Yoan Shevila Kristiyenda Zainal Muttaqin