Sekar Poetry Mahardhika
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Pendampingan Digitalisasi Produk UMKM PKK di Desa Sumberejo Wonogiri Melalui Branding dan Digital Marketing If Bambang Sulistyono; Eusthacia Arzeti Kushandi; Maharani Putri Intan Nurhaliza; Sekar Arum Kusuma Jati; Sekar Poetry Mahardhika
JURNAL PENGABDIAN MASYARAKAT INDONESIA Vol. 2 No. 3 (2023): Oktober : Jurnal Pengabdian Masyarakat Indonesia (JPMI)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpmi.v2i3.2534

Abstract

This community service activity aims to increase the knowledge and skills of the Sumberejo Wonogiri Village PKK and MSMEs owners in utilizing social media as a means of developing business. This activity is carried out through socialization and training methods which aim to provide understanding and awareness for Sumberejo Village MSMEs players in utilizing digital media as a means of marketing products. The participation and enthusiasm of the Sumberejo Village PKK and MSMEs owners in the activity was very good. The impact of the socialization activities was able to increase the knowledge and skills of the Sumberejo Village PKK and MSMEs owners in increasing market expansion through digital marketing. The Socialization of MSMEs Branding in the Context of Market Expansion in Sumberejo Village is very useful and is expected to be sustainable.
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.