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All Journal DE'RECHTSSTAAT Doktrin: Jurnal Dunia Ilmu Hukum dan Politik
Anugrah Adiastuti
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Law, Crime, Criminology & Criminal Justice

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ANALYSIS OF DIGITAL TAX IMPOSITION BASED ON THE GENERAL AGREEMENT ON TRADE IN SERVICES Sekar Poetry Mahardhika; Anugrah Adiastuti; Siti Muslimah
DE'RECHTSSTAAT Vol. 10 No. 2 (2024): JURNAL HUKUM DE'RECHTSSTAAT
Publisher : Fakultas Hukum Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jhd.v10i2.12810

Abstract

Trade liberalization has consequences with the opening of global market access widely.. Along with the development of the era, international trade activities have begun to move towards the digital economy, one of which is reflected in the practice of digital multinational companies (digital MNEs). State revenue with the potential of the digital economy has also increased, where in 2023 the value of Indonesia's digital economy will reach US$82 billion. This study aims to identify the implementation of digital taxation on digital multinational companies in terms of GATS provisions. This paper uses a prescriptive legal research method using a statutory approach which in this case examines legal regulations relating to the imposition of digital taxes in international trade practices. The results of the study indicate that the imposition of digital taxes on multinational companies as per the concept of the Two Pillars of Tax Policy can be classified as a form of NTB. However, if the digital taxation policy that will be implemented in Indonesia has been adjusted to the idea of ​​the OECD Two Pillars of Tax Policy Concept, it is hoped that it will not conflict with the rules or principles of international trade, especially in GATS.
Adjusting The Concept Of Particularly Sensitive Sea Area Into Lombok Strait Configuration Aliya Ayu Wibowo; Rachma Indriyani; Anugrah Adiastuti
Doktrin: Jurnal Dunia Ilmu Hukum dan Politik Vol. 2 No. 3 (2024): Juli : Jurnal Dunia Ilmu Hukum dan Politik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/doktrin.v2i3.3310

Abstract

This article investigates the adverse impacts of unintentional or operational ship discharges on marine ecosystems and elucidates the significance of Particularly Sensitive Sea Areas (PSSA) as an approach to safeguard the marine environment from international shipping activities. Focusing on IMO resolutions and the United Nations Convention on the Law of the Sea (UNCLOS) framework, the article analyzes the PSSA concept, underscores its role in pollution prevention, and explores inherent limitations. Specifically, it delves into the legal status of PSSA, the binding nature of IMO resolutions, and implementation challenges. Through in-depth analysis, the author concludes the necessity for revising PSSA resolutions to enhance legal clarity and effectiveness in marine environmental protection.
Co-Authors Aliya Ayu Wibowo Rachma Indriyani Sekar Poetry Mahardhika SITI MUSLIMAH