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All Journal Yustisia Dharmakarya : Jurnal Aplikasi Ipteks Untuk Masyarakat Veritas et Justitia PADJADJARAN Jurnal Ilmu Hukum (Journal of Law) Jurisprudence Legal Standing : Jurnal Ilmu Hukum JUSTISI Jurnal Ilmu Hukum KYADIREN Academia Praja : Jurnal Ilmu Politik, Pemerintahan dan Administrasi Publik JURNAL DE JURE MUHAMMADIYAH CIREBON LEGAL BRIEF Jurnal Poros Hukum Padjadjaran Journal of Comprehensive Science Jurnal Hukum, Politik dan Ilmu Sosial (JHPIS) Innovative: Journal Of Social Science Research Eksekusi: Jurnal Ilmu Hukum dan Administrasi Negara Prosiding Seminar Nasional Unimus Media Hukum Indonesia (MHI) Journal of Law and Justice
Amelia Cahyadini
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Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Nursing Public Health Social Sciences Other

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MUTASI: BENTUK SANKSI DI BIDANG KEPEGAWAIAN? Cahyadini, Amelia; Radjab, Abi Ma’ruf; Pinky, Chyntia
Veritas et Justitia Vol. 6 No. 1 (2020): Veritas et Justitia
Publisher : Faculty of Law, Parahyangan Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25123/vej.v6i1.3425

Abstract

In the civil servant management system, developed on the basis of merit system, any official can be at any time be transferred, promoted or demoted.  In practice this option may and have often been misused as tool in office politics to remove troublesome civil servant. From the civil servant’s perspective, the options open are either comply or decline the standing order and face the consequence of disciplinary sanction.  This article shall discuss, using a legal/juridical normative method, legal aspects of this management tool. The aim is to propose a guidance for civil servants on how to deal with orders of transfer or motion/demotion.
PAJAK PENGHASILAN BAGI OVER-THE-TOP DI INDONESIA: SEBUAH PELUANG DAN TANTANGAN Cahyadini, Amelia; Muttaqin, Zainal; Dewi, Sinta; Sugiharti, Dewi Kania
Veritas et Justitia Vol. 8 No. 1 (2022): Veritas et Justitia
Publisher : Faculty of Law, Parahyangan Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25123/vej.v8i1.4735

Abstract

Over-the-Top (OTT) is a form of information technology innovation that is growing very rapidly, including in Indonesia as one of the largest OTT market country. OTT can earn income from users in Indonesia, while the right to tax this income cannot be imposed in Indonesia because OTT generally operates across national borders and does not have a permanent establishment in Indonesia. Therefore, it is necessary to consider income tax arrangements for OTT operating in Indonesia to provide legal certainty. This paper focuses on discussing the positive legal provisions of Income Tax that apply to OTT operating in Indonesia and the implementation of each of these regulations in the current era of economic digitalization. The author uses a normative juridical research method with a qualitative research approach. Based on this research, it is known that the provision of Income Tax for OTT does not yet exist, therefore the Government of Indonesia needs to design a national tax law that is able to accommodate income tax for OTT.
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.
Perbandingan Penerapan Prinsip Transparansi Antara Indonesia dengan Irlandia dalam Hal Terjadinya Kegagalan Pelindungan Data Pribadi Marsya Iffah Erisar Raib; Sinta Dewi Rosadi; Amelia Cahyadini
Eksekusi : Jurnal Ilmu Hukum dan Administrasi Negara Vol. 3 No. 2 (2025): Eksekusi: Jurnal Ilmu Hukum dan Administrasi Negara
Publisher : Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/eksekusi.v3i2.1815

Abstract

The implementation of the principle of transparency in personal data protection is a crucial aspect in ensuring data subjects right to information relating to the processing of their data. Indonesia has enacted the Personal Data Protection Law (PDP Law) as a legal framework to protect citizens personal data. However, the implementation of the transparency principle in the PDP Law still faces various challenges, including the lack of notification data breach. This research aims to analyze the implementation of the principle of transparency in the event of personal data breach in Indonesia by taking the practice in Ireland as a benchmark for comparison. Ireland, as part of the European Union that adopted the General Data Protection Regulation (GDPR), has a higher level of a transparency and more rigorous enforcement mechanisms. In this research, the author uses a normative juridical method with a descriptive-analytical approach and collects data through literature study and semi-structured interviews. The results of this research show that although the PDP Law regulates the obligation regarding transparency in the event of a data breach, its implementation has proven to be ineffective due to the lack of awareness of data controllers and the absence of implementing regulations. This contrasts with Ireland, which has a better implementation as it is equipped with several supporting factors, including the existence of an independent authority. Therefore, it is necessary to strengthen regulations, establish independent supervisory institutions, and increase the awareness and compliance of data controllers to achieve a more optimum protection of personal data.
Potensi Kekayaan Intelektual di Indonesia Guna Meningkatkan Perekonomian Negara Nugraha, Prasetya Agung; Ramli, Tasya Safiranita; Cahyadini, Amelia
Journal of Comprehensive Science Vol. 3 No. 8 (2024): Journal of Comprehensive Science (JCS)
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jcs.v3i8.817

Abstract

Pada era Society 5.0 ini, kegiatan perekonomian suatu negara tidak dapat dipisahkan dari kemajuan suatu hasil inovasi dan teknologi terkhususnya Kekayaan Intelektual. Kekayaan intelektual adalah hak untuk menikmati secara ekonomi hasil dari suatu kreativitas intelektualnya yang bermanfaat. Semakin banyak Kekayaan Intelektual dalam negeri yang dimiliki oleh Indonesia maka akan sangat mendukung potensi peningkatan dunia usaha yang lebih baik dalam persaingannya di era globalisasi ekonomi yang semakin maju. Penelitian ini membahas mengenai: Bagaimana potensi peran kekayaan intelektual di indonesia untuk meningkatkan perekonomian indonesia dan Bagaimana pelaksanaan praktik perlindungan hukum kekayaan intelektual bagi pembangunan ekonomi indonesia. Metode yang digunakan adalah yuridis normatif. Data yang yang digunakan pada penelitian ini diperoleh melalui bahan pustaka atau data sekunder terhadap kaidah hukum, asas hukum, dan norma yuridis.
Implementasi Pelindungan Data Pribadi Berupa Nomor Induk Kependudukan (NIK) dan Nomor Pokok Wajib Pajak (NPWP) pada Sistem Pemerintahan Berbasis Elektronik Menurut Undang-Undang Nomor 27 Tahun 2022 Tentang Pelindungan Data Pribadi Rahmawati, Deva Sinta; Rosadi, Sinta Dewi; Cahyadini, Amelia
Media Hukum Indonesia (MHI) Vol 3, No 2 (2025): June
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.15857274

Abstract

Pelindungan data pribadi terhadap integrasi data antar instansi pemerintah menjadi langkah strategis guna meningkatkan efisiensi layanan publik yang kolaboratif, aman, dan akuntabel. Penelitian ini membahas implementasi pelindungan data pribadi dalam konteks integrasi data dengan mengacu pada prinsip-prinsip yang diatur dalam Undang-Undang Nomor 27 Tahun 2022 tentang Pelindungan Data Pribadi, meliputi kewajiban hukum pengendali data, optimalisasi lembaga pengawas, serta mekanisme keamanan dan penanganan  terhadap insiden kebocoran data terhadap data yang terintegrasi berdasarkan konsep Whole of Government. Namun, proses ini menimbulkan tantangan serius dalam pelindungan data pribadi karena belum adanya mekanisme tata kelola yang kuat serta harmonisasi regulasi terhadap keamanan informasi yang bersifat lintas instansi. Hal tersebut menjadi urgensi bagi pemerintah untuk segera merumuskan regulasi yang memuat mekanisme tata kelola keamanan informasi, pengawasan serta penanganan terhadap data terintegrasi antar instansi dan penguatan lembaga pengawas independen guna menegakkan standar pelindungan data serta mengkoordinasikan keamanan informasi, sesuai dengan amanat UU PDP. Dalam penelitian ini, penulis menggunakan metode yuridis normatif dengan pendekatan deskriptif analitis, serta pengumpulan data melalui studi kepustakaan dengan mengkaji Peraturan Perundang-Undangan yang berlaku serta Standar Operasional keamanan informasi dari instansi terkait, dan wawancara semi-terstruktur.
Legal Protection for Auction Buyers Who Are Disadvantaged Regarding the Validity of the Auction Deed Attended by Online Auction Officials (E-Auction) Gumilang, Safa Luthfia; Mayana, Not. Ranti Fauza; Cahyadini, Amelia
LEGAL BRIEF Vol. 13 No. 2 (2024): June: Law Science and Field
Publisher : IHSA Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/legal.v13i2.970

Abstract

This research aims to investigate legal protection for auction buyers who experience losses related to the validity of the relaas deed attended by online auction officials (e-auction). This research uses a normative legal approach Legislative Approach (Statute Approach) and Conceptual Approach (Conceptual Approach). This legislative approach is carried out by reviewing the laws and regulations that regulate the Auction implementation regulations. The research results show that legal certainty regarding the validity of the auction deed attended by online auction officials (e-auction) is very important to ensure that the auction meets the established principles, such as openness, competition, fairness, legal certainty and accountability. This is in line with the mandate of PMK 213/2020. The auction minutes prepared by the auction official are authentic deeds that reflect the implementation of the auction. Legal protection for auction buyers who suffer losses related to the validity of the relaas deed attended by online auction officials includes provisions in the Civil Code, PMK 213/2020, as well as other related regulations. Auction officials, both in Class I and Class II, have the authority stipulated by law to carry out auctions and prepare Auction Minutes as proof of the validity of the auction.
Perlindungan Hukum Terhadap Pemenang Lelang Eksekusi Hak Tanggungan Atas Ketidaksesuaian Objeknya yang Dilakukan Melalui E-Auction Saputri, Mastura Ajeng; Sugiharti, Dewi Kania; Cahyadini, Amelia
Innovative: Journal Of Social Science Research Vol. 4 No. 4 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i4.12845

Abstract

Luasnya jangkauan e-auction membuat peserta hanya melihat objek lelang melalui foto pada website pengumuman, sedangkan pihak Bank terkadang salah dalam memberikan informasi mengenai objek yang akan dilelang, sehingga akhirnya menyebabkan ketidaksesuaian kondisi objek lelang. Tujuan dari penelitian ini adalah untuk mengkaji perlindungan hukum terhadap pemenang lelang eksekusi Hak Tanggungan atas ketidaksesuaian objek lelang. Metode penelitian yang digunakan adalah yuridis empiris. Dari hasil penelitian disimpulkan bahwa perlindungan hukum bagi pemenang lelang eksekusi Hak Tanggungan melalui e-auction masih belum diatur secara komprehensif dalam PMK Nomor 122 Tahun 2023. Tanggung jawab Pejabat Lelang terbatas pada tugas dan kewajibannya untuk memastikan kelancaran pelaksanaan lelang serta memeriksa kebenaran formil dokumen subjek dan objek lelang. Sedangkan terhadap kebenaran materil informasi dalam dokumen dengan keadaan fisik objek yang dilelang merupakan tanggungjawab penjual. Diperlukan fasilitas yang memadai serta regulasi khusus yang mengatur secara lengkap dan spesifik agar kepastian dan perlindungan hukum pemenang lelang dapat tercapai.
KEBIJAKAN OPTIMASI PAJAK PENGHASILAN DALAM KEGIATAN E-COMMERCE Cahyadini, Amelia; Oka Margana, Indra
Veritas et Justitia Vol. 4 No. 2 (2018): Veritas et Justitia
Publisher : Faculty of Law, Parahyangan Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25123/vej.v4i2.3071

Abstract

E-commerce poses a challenge to establishing a viable tax system.  The Indonesian Directorate General of Taxes have yet to establish a viable data collection system on the number of active e-commerce business persons and how much they earn annually.  The main question to be discussed here is how tax income regulation in Indonesia responds to e-commerce activities, taking into consideration the existing self-assessment system? The author shall attempt to answer this question by using a juridical normative approach. This research leads to one recommendation, i.e. to improve government revenue from e-commerce tax in Indonesia a rule should be established obligating e-commerce actors to obtain certificate of reliability (trust mark). This will improve government and public monitoring capability.
Co-Authors Aditya Rachman, Aditya Adrian E Rompis Amrullah, Ahmad Syarief Arta Atmaja, Budi Arta Atmaja, Budi Belanusa, Zahra Shafira Chyntia Pinky Jullianti Dewi Kania Sugiharti Fauzi, Rizki Gumilang, Safa Luthfia Immanuel Riyadi Tampubolon Kartikasari Kartikasari Kartikasari, Luciana Asih Kartikasari, R. Luciana, Bidadari Jelly Marsya Iffah Erisar Raib Mayana, Not. Ranti Fauza Mochammad Bobby Rachman Muhammad Yasin Izhharulhaq Not. Ranti Fauza Mayana Nugraha, Prasetya Agung Oka Margana, Indra Oka Margana, Indra Pinky, Chyntia Radjab, Abi Ma’ruf Rahmawati, Deva Sinta Ramli, Ahmad M Ramli, Tasya Safiranita Revina Putri Utami Safa Luthfia Gumilang Saputri, Mastura Ajeng Shabrina Aliya Pramudita Sinta Dewi Sinta Dewi Rosadi Sinta Dewi Rosadi, Sinta Dewi Sudaryat Sudaryat, Sudaryat Tasya Safiranita Tasya Safiranita Ramli Tasya Safiranita, Tasya U Sudjana Yuliana Keke Febrianti Zahra Malinda Putri Zahra Shafira Belanusa Zainal Mutaqqin Zainal Muttaqin Zainal Muttaqin