Article Per Year (5 Year)
p-Index From 2021 - 2026
1.048
P-Index
This Author published in this journals
All Journal Lex Jurnalica (Ilmu Hukum) JOURNAL OF SCIENCE AND SOCIAL RESEARCH Legal Standing : Jurnal Ilmu Hukum International Journal of Law and Society Causa: Jurnal Hukum dan Kewarganegaraan
Zulvia, Ransya Ayu
Unknown Affiliation
Humanities Computer Science & IT Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 6 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : JOURNAL OF SCIENCE AND SOCIAL RESEARCH

 1 
PEMAJAKAN EKONOMI DIGITAL DI INDONESIA: TANTANGAN KONSEPTUAL DAN YURIDIS DALAM PENERAPAN SIGNIFICANT ECONOMIC PRESENCE Hidayat, Agi Attaubah; Anwari, Amalia Nur; Sugiarti, Lilis Diah; Zulvia, Ransya Ayu; Najmudin, Nandang
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol 8, No 3 (2025): August 2025
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v8i3.3619

Abstract

The digital economy transformation challenges the relevance of the Permanent Establishment principle in Indonesia’s tax system. As a response, the Significant Economic Presence (SEP) concept was introduced to tax foreign digital entities without physical presence. This study aims to examine the conceptual and legal challenges in implementing SEP in Indonesia. The method used is normative-juridical with statutory and conceptual approaches. The findings reveal that SEP implementation faces legal uncertainty, conflicts between domestic and international norms, and lacks clear technical parameters. While SEP holds potential for promoting fiscal justice, its ambiguous legal basis risks creating discrimination unless supported by regulatory reform and international cooperation. This study highlights the urgency of harmonizing tax laws and strengthening institutional capacity to meet global digital taxation challenges.
Co-Authors Aisah, Putri Maharani Rahma Alfani, Feralda Septya Anwari, Amalia Nur Elan Jaelani, Elan Fauziansah, Silvanus Fitrianto, Bambang Hidayat, Agi Attaubah Jihad, Fitri Malik, Deden Abdul Mindar R, Encep Nandang Najmudin Ningrum, Novita Ardiyanti Novia, N Santi Nurwijayanti Prasetia, Riky Ramdani Wahyu Sururie Saebani, Beni Ahmad Saiful Anwar Sugiarti, Lilis Diah Syahidin, Rosyad