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All Journal Lex Jurnalica (Ilmu Hukum) Jurnal Hukum IUS QUIA IUSTUM PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Kosmik Hukum jurnal hukum das sollen Jurnal Sosial dan Teknologi Arus Jurnal Sosial dan Humaniora International Journal of Science and Society (IJSOC) Bureaucracy Journal : Indonesia Journal of Law and Social-Political Governance JIPRO : Journal Of Intellectual Property Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Prosiding Seminar Nasional Pengabdian Masyarakat Kajian Hasil Penelitian Hukum Ethics and Law Journal: Business and Notary Prosiding Seminar Nasional Pemberdayaan Masyarakat (SENDAMAS) Almufi Jurnal Sosial dan Humaniora WLRev
Budi Asri, Dyah Permata
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Implikasi Pengaturan Nilai Investasi Minimum PMA terhadap Erosi Basis Pajak di Indonesia: Koherensi Rezim Investasi, BEPS, dan Pajak Minimum Global Sutiono, Jemmi; Judge, Zulfikar; Asri, Dyah Permata Budi; Fitria, Annisa
Ethics and Law Journal: Business and Notary Vol. 4 No. 1 (2026)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/eljbn.297

Abstract

This study examines the law-and-economics implications of Indonesia’s minimum investment threshold regulation for foreign direct investment (FDI) and its relationship with tax base erosion risks within the evolving global fiscal governance framework. The minimum investment policy under Government Regulation No. 5 of 2021 and BKPM Regulation No. 4 of 2021 aims to enhance investment quality and safeguard national economic interests; however, administrative-oriented compliance without substantive economic presence may create structural opportunities for corporate restructuring and Base Erosion and Profit Shifting (BEPS) practices. Employing a normative juridical methodology with statutory, conceptual, and comparative approaches, supported by secondary data from BKPM, the Directorate General of Taxes, and OECD frameworks, this research finds that minimum investment regulation constitutes a legitimate exercise of the state’s right to regulate under international investment law. Nevertheless, fragmented institutional coordination between investment and tax authorities generates regulatory arbitrage risks and cross-border profit shifting. The study highlights the need for integrated governance between investment and tax regimes, substance-over-form enforcement, and alignment with the Global Minimum Tax framework to strengthen fiscal sovereignty and equitable tax outcomes Abstrak Penelitian ini menganalisis implikasi hukum ekonomi dari pengaturan nilai investasi minimum Penanaman Modal Asing (PMA) terhadap risiko erosi basis pajak di Indonesia dalam konteks reformasi tata kelola fiskal global. Kebijakan nilai investasi minimum yang diatur dalam PP No. 5 Tahun 2021 dan Peraturan BKPM No. 4 Tahun 2021 bertujuan meningkatkan kualitas investasi dan menjaga kepentingan ekonomi nasional, namun berpotensi menciptakan celah strukturisasi korporasi dan praktik Base Erosion and Profit Shifting (BEPS) apabila implementasinya lebih berorientasi administratif dibanding substansi ekonomi riil. Penelitian menggunakan metode yuridis-normatif dengan pendekatan perundang-undangan, konseptual, dan komparatif, didukung data sekunder dari BKPM, Direktorat Jenderal Pajak, dan OECD. Hasil penelitian menunjukkan bahwa kebijakan nilai investasi minimum merupakan manifestasi hak negara untuk mengatur (right to regulate), tetapi lemahnya koordinasi antara otoritas investasi dan perpajakan membuka peluang regulatory arbitrage dan profit shifting lintas yurisdiksi. Studi ini menegaskan pentingnya harmonisasi rezim hukum investasi dan perpajakan melalui integrasi kelembagaan, penerapan prinsip substance over form, serta sinkronisasi dengan kebijakan Pajak Minimum Global untuk memperkuat kedaulatan fiskal dan keadilan pajak. Kata kunci: Penanaman Modal Asing, Nilai Investasi Minimum, Erosi Basis Pajak, BEPS, Pajak Minimum Global.
Kontribusi BUMN (Badan Usaha Milik Negara) Pada SektorEkonomi Dalam Menghadapi Pandemi Covid-19 Falentino Theodoris Manasye Davids; Andhika Ahza Rachmadhani; Kanaya Adna Maharan; Ria Kasanah; Surya Raka; Dyah Permata Budi Asri
Wijayakusuma Law Review Vol. 3 No. 1 (2021): Wijayakusuma Law Review
Publisher : Faculty of Law, Universitas Wijayakusuma Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51921/6bh56d11

Abstract

The objective of this research is to find out how the contribution of SOEs in the economic sector in the face of theCovid-19 pandemic which threatens economic stability and the consequences of the Covid-19 pandemic in theeconomic sector. The research method used was qualitative by following the typology of normative legalresearch. The research data were collected by means of literature and document studies. The data that has beencollected will be identified and arranged systematically and written descriptively and analyzed qualitatively. Theresearch results obtained are: 1. Contribution of SOEs in the economic sector in the context of facing the Covid-19pandemic, including a. The State Electricity Company (PLN) which contributes to providing free electricityassistance; b. PT Jamkrindo and PT Askrindo contributed in providing credit guarantees; c. Pegadaian, PNM, andBRI contributed in providing interest subsidy incentives. 2. The consequences arising from the Covid-19pandemic in the economic sector include household consumption or people's purchasing power of the economywhich has decreased drastically, there is prolonged uncertainty so that investment weakens and has implicationsfor the cessation of business, and the whole world is experiencing economic downturn so that Commodity pricesfell and Indonesian exports to several countries also stopped.
Pengembangan Industri Kreatif UMKM Asal Yogyakarta Melalui Pendaftaran "Jogja Co Branding" Dyah Permata Budi Asri
Kosmik Hukum Vol. 18 No. 2 (2018)
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kosmikhukum.v18i2.3448

Abstract

Saat ini UMKM telah menjadi bagian penting dalam perekonomian di Daerah Istimewa (DI) Yogyakarta. Keberadaan UMKM menjadi salah satu pilar utama penggerak perekonomian di Daerah Istimewa Yogyakarta. Beberapa masalah utama yang dihadapi UMKM adalah kemampuan teknologi, kualitas sumber daya manusia (SDM), akses pemasaran, akses permodalan, dan kualitas produk. Salah satu permasalahan UMKM yang akan diangkat dalam topik penelitian ini adalah dari akses pemasaran. Dinas Perindustrian Perdagangan, selanjutnya disebut Disperindag Provinsi DI Yogyakarta, telah berupaya berperan dalam mempromosikan produk UMKM yang ada di wilayah Yogyakarta, dengan membuat kebijakan penggunaan co-branding untuk produk UMKM di DI Yogyakarta. Penelitian ini bertujuan mengetahui strategi pemasaran dalam konsep co-branding untuk memberikan perlindungan Merek bagi UMKM sesuai yang diamanatkan dalam Undang-undang Merek dan Indikasi Geografis Nomor 20 Tahun 2016. Penelitian ini merupakan penelitian Yuridis Normatif. Hasil dari penelitian ini menyimpulkan bahwa saat ini Pemerintah Daerah DI Yogyakarta telah memiliki regulasi yang akan mengatur mengenai merek dan budaya tradisional yang berasal dari DI Yogyakarta. Adanya strategi pemasaran co-branding tersebut memang tidak berdampak langsung pada perlindungan merek dagang seperti yang diamanatkan dalam Undang-undang Merek, namun dengan menggunakan fasilitas co-branding tersebut secara tidak langsung produk-produk yang diajukan merek tersebut akan terdaftar sebagai produk yang berasal dari Yogyakarta. Strategi pemasaran dengan menggunakan dua merek atau lebih (co-branding) itu diharapkan bisa melindungi, melestarikan, dan mendokumentasikan produk-produk asal Yogyakarta dengan prosedur yang mudah. Kata kunci: Merek, UMKM, Co-Branding, Perlindungan Hukum
Co-Authors Alvember, Mario Andhika Ahza Rachmadhani Andhika Ahza Rachmadhani Andhika Justisia Anjalia Rambu Kahi Annisa Fitria Arkaan, Muhammad Naufal Artawijaya, Randy Athina Kartika Sari Baehaqi Ediyanto Edy Sriyono Elawati, Tuti Elifas, Brussel Lorenzo Josua Falentino Theodoris Manasye Davids Falentino Theodoris Manasye Davids Gracelina Jesyca Carmety Nyaman Hidayat, Ranti Maulinda I Made Kanthika Jatmiko, Ludfie Jatmiko Setyo Poerwoko Kadek Nita Erlita Kanaya Adna Maharan Kanaya Adna Maharani Khantika, I Made Kurniawan, Alan Markoni Markoni Markoni Murjiyanto, R. Nardiman, Nardiman Nathalina Sri Ariyanti Nella Karnela Yunissari Putra, Ichwan Fuad Chaerul Putri, Mela Antika Ria Kasanah Ria Kasanah Ruhil Amani Samuel, Alexander Saraswati, Henny Stianawati, Sari Tri Sudarmono, Bun Joko Supolo Supolo Surya Raka Surya Raka Susilawati, Erlina Sutiono, Jemmi Wardhani, Sri Pramudya Wawan Setiawan Wahyu Wicaksono Wihandriati Wihandriati Yoga Pratitis Zai Syahril Nur Zulfikar Judge