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A New Industry and Tax Base on Taxing Esports in Indonesia Sung, Ming-Hsi; Umar, Wahyudi
Jurnal Media Hukum Volume 27, Number 2, December 2020
Publisher : Fakultas Hukum Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Unlike traditional sports that relies on traditional television broadcasting, esports usually adopts live streaming on internet platforms, such as YouTube, as its medium.  Through a delicate design of profit sharing, live esports streaming and media have greatly changed the video game industry from sheer family entertainment machine makers into a new frontier of money making sport, and therefore the game players into a profession that may make billion dollars annually. This paper intends to introduce the current situation of esports in Indonesia, asserting the potential to collect tax from live game streamers (Content Creators) and YouTube (Platform), and players from this newly developed sports industry to broaden the tax base in Indonesia.  This research is a normative legal research. Data collected from books, journals, relevant laws and regulations. The results show that the government should either revise the current tax law and legal design that are obvious out-of-dated and dysfunctional or follow developed countries to have law specifically designed for taxing esports industry and e-economy.
The Prevention upon the Congenital Anomalies Effect: A Comparative Study between Indonesia, the United Kingdom and the United States Umar, Wahyudi; Salim, Andi Agus; Cahya Kusuma Putri, Desy Nur
Indonesian Comparative Law Review Vol 2, No 1: December 2019
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/iclr.2115

Abstract

Birth defects or congenital anomalies affect an estimated 1 in 33 infants, resulting in 3.2 million children with disabilities relating to birth defects every year. In addition, 11.3% of 2.68 million infant mortality caused by birth defects. South-East Asia region has the second highest prevalence of birth defects in the world, 9% of under-five deaths and 12% of newborn deaths in South-East Asia Region were due to congenital anomalies in 2015. In response to this, some countries have established law to prevent children from congenital anomalies. In fact, genetic is not the single factor causing the congenital anomalies. In many cases they were also the result of wrongful conduct of persons. The United Kingdom, for example, had passed a law to deal with the issue of congenital anomalies since 1976. Considering the above-mentioned statistic of birth defects in South-East Asia region, Indonesia have to take an action to prevent or reduce their occurrence. The paper aims to explore the possible ways to prevent the congenital anomalies in Indonesia. It is found that the prevention of congenital anomalies can be made through legal instruments. Unfortunately, the existing law, including the Child Protection Act, do not cover such an issue. With regard to this, the reform upon the law relating to it is urgent. For this purpose, learning from other countries such as the United States and the United Kingdom seems to be necessary.
“Virtual” v.s. “Reality”— On Taxing E-Sports Virtual Goods Transaction in Indonesia Sung, Ming-Hsi; Umar, Wahyudi
Indonesian Comparative Law Review Vol 3, No 1: December 2020
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/iclr.v3i1.11159

Abstract

In technological advances, the emergence of various online games that have generated billion dollars has attracted the attention of the government currently. The most of its revenue comes from the sale of virtual item (item in-game) which have almost zero marginal cost of production. In 2019, Indonesia contributed 624 million dollars, equivalent to 8.7 trillion rupiah for mobile gaming.According to Mirza Adityaswara, Senior Deputy Governor of the Bank of Indonesia (BI), this phenomenon will bring the money out of Indonesia, then it makes Indonesia’s balance of trade (BOT) deficit.Indonesia’s BOT has been facing shortfalls in recent years. In 2019, the BOT decreased by 61.7%, the deficit reached -US$1,933,90 million. This paper argue that Indonesia should take the case aquo as new tax base in order to resolve her deficit. An online game has its own currency which obtained through purchases using real money. This lead to trading real money for virtual objects, ‘land’ and ‘characters’ in-game. Uniquely, item in-game transaction is not only done by the developers to players but also players to players. Therefore, the phenomenon brings with it familiar legal issue such as sales tax. This paper intends to introduce the situation the current situation of case a quo in Indonesia and asserting the urgency and challenges of case aquo taxation in Indonesia.
A New Industry and Tax Base on Taxing Esports in Indonesia Ming-Hsi Sung; Wahyudi Umar
Jurnal Media Hukum Volume 27, Number 2, December 2020
Publisher : Fakultas Hukum Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jmh.20200148

Abstract

Unlike traditional sports that relies on traditional television broadcasting, esports usually adopts live streaming on internet platforms, such as YouTube, as its medium.  Through a delicate design of profit sharing, live esports streaming and media have greatly changed the video game industry from sheer family entertainment machine makers into a new frontier of money making sport, and therefore the game players into a profession that may make billion dollars annually. This paper intends to introduce the current situation of esports in Indonesia, asserting the potential to collect tax from live game streamers (Content Creators) and YouTube (Platform), and players from this newly developed sports industry to broaden the tax base in Indonesia.  This research is a normative legal research. Data collected from books, journals, relevant laws and regulations. The results show that the government should either revise the current tax law and legal design that are obvious out-of-dated and dysfunctional or follow developed countries to have law specifically designed for taxing esports industry and e-economy.
Maladministration on Mining Business Licenses: Case Study “Mining Business License Production Operation PT. Aneka Tambang, Tbk.” Ahmad Rustan; Ju Lan Hsieh; Wahyudi Umar
Varia Justicia Vol 17 No 3 (2021): Vol 17 No 3 (2021)
Publisher : Fakultas Hukum Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/variajusticia.v17i3.6265

Abstract

As a potential natural wealth, mining sectors should be managed with proper rules. Therefore, control instruments are needed in the form of mining business licenses to prevent the negative impact of mining management. At the stage of production operations, the requirements that must be met by businesses are administrative, technical, environmental, and financial. This paper aims to describe maladministration in the issuance of mining business license process especially on upgrading process of exploration permits to production operating permits. This research is a normative juridical research with statute approach and case approach. The results showed that the issuance of mining business license production operation (IUP OP) of PT. Aneka Tambang, Tbk based on the Decree of the Regent of North Konawe No. 158 of 2010 does not meet the technical requirements, especially regionally because the IUP is overlapping 11 other IUP with the same commodity, and there is an IUP OP area which not a part of the exploration area.
Penerapan Pidana Mati Terhadap Pelaku Tindak Pidana Korupsi: Pertimbangan dan Hambatan Rasmuddin Rasmuddin; Kamaruddin Kamaruddin; Wahyudi Umar
JURNAL RECHTENS Vol. 11 No. 2 (2022): Desember
Publisher : Fakultas Hukum Universitas Islam Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56013/rechtens.v11i2.1176

Abstract

Dikenal sebagai kejahatan luar biasa, korupsi juga harus ditangani dengan tindakan luar biasa termasuk hukuman. Undang-undang Pemberantasan Korupsi Indonesia menyebutkan dengan jelas tentang hukuman mati, sayangnya sanksi pidana yang dijatuhkan biasanya hanya tentang pidana penjara dan/atau denda. Tulisan ini bermaksud memperkenalkan pertimbangan hukum penerapan pidana mati/hukuman mati dan menegaskan tantangan penerapan pidana mati. Penelitian ini merupakan penelitian hukum normatif. Data dikumpulkan dari buku, jurnal, peraturan perundang-undangan terkait. Hasil penelitian menunjukkan bahwa dalam mengoptimalkan pidana mati terhadap pelaku tindak pidana korupsi, harus dipenuhi syarat-syarat tertentu sebagaimana diatur dalam undang-undang. Sayangnya, tantangan untuk menjatuhkan hukuman mati karena ada klausul yang ambigu dalam undang-undang. Menyikapi hal tersebut, pemerintah sebaiknya merevisi undang-undang yang ada untuk memberikan kepastian hukum kepada masyarakat. Kata Kunci: Korupsi, Hukuman Mati, Hambatan Known as the extraordinary crime, corruption should also be handled by the extraordinary action including punishment. Indonesia Corruption Eradication Act mentioned clearly on the death penalty, unfortunately, the criminal sanctions usually imposed only about imprisonment and/or fines. This paper intends to introduce the legal considerations for the application of capital punishment/death penalty and asserting the challenges in the application of death penalty. This research is a normative legal research. Data collected from books, journals, relevant laws and regulations. The results of the study indicate that in optimizing the death penalty against perpetrators of corruption, certain conditions must be met as stated in the law. Unfortunately, the challenges to imposed the death penalty is because there is an ambiguous clause in the law. To response that, the government should either revise the current law in order to give the legal certainty to the society.  Keywords: Corruption, Death Penalty, Challenges   REFERENCES Bemmelen, M. van. Hukum Pidana I: Hukum Pidana Material, Bagian Umum Edisi Indonesia. 1987. Bandung: Binacipta Harahap, Muda Hindun. Urgensi Pidana Mati Terhadap Pelaku Korupsi. 2010. (Tesis Program Studi Ilmu Hukum Fakultas Hukum Universitas Sumatera Utara) Hidayat, Syamsul. Pidana Mati di Indonesia. 2010. Yogyakarta, Genta Press Komisi Pemberantasan Korupsi (KPK). Kisah Korupsi Kita Anatomi Kasus-Kasus Besar Dalam Kajian Interdisipliner. 2017. Jakarta: Komisi Pemberantasan Korupsi (KPK) Luthfie, Muh. Pelaksanaan Pidana Mati Di Muka Umum Dalam Hukum Islam Dan Relevansinya Dengan Efek Jera Di Indonesia. 2018. Yogyakarta; Universitas Gadjah Mada. Ramadhani, Suci Kurnia. Dasar Pertimbangan Hakim Dalam Menjatuhkan Sanksi Pidana Penjara Terhadap Pelaku Tindak Pidana Pencurian Dengan Kekerasan. 2013. Fakultas Hukum Universitas Brawijaya Siahaan, Monang. KPK dan Polri Bersatulah Memberantas Korupsi. 2015. Jakarta: PT. ElexMedia Komputindo Sirin, Khaeron. Penerapan Hukuman Mati Bagi Pelaku Kejahatan Korupsi Di Indonesia: Analisis Pendekatan Teori Maqàshid Al-Syarì’ah. Tanpa Tahun. Institut Perguruan Tinggi Ilmu Al- Qur’an (PTIQ) Jakarta Situmeang, Enos Alexander. Pertimbangan Penuntut Umum Dalam Melakukan Penuntutan Dilihat Dari Peran Korban Dalam Terjadinya Tindak Pidana. 2014. (Skripsi Fakultas Hukum Universitas Bengkulu) Anjari, Warih. Penjatuhan Pidana Mati Di Indonesia Dalam Perspektif Hak Asasi Manusia. 2015. E- Journal WIDYA Yustisia, Vol. 1 Nomor 2 Budi, Prasetyo. Problem Yuridis Penerapan Pidana mati Terhadap Tindak Pidana Korupsi Menurut Undang-Undang Nomor 31 Tahun 1999 Jo Undang-Undang Nomor 20 Tahun 2001. 2016. Jurnal Hukum Prioris, Vol. 5 Nomor 4 Hairi, Prianter Jaya. Kebijakan Kriminalisasi Terhadap Tindakan Hakim Dalam Rancangan Undang-Undang Tentang Mahkamah Agung. 2014. Jurnal Ilmiah Hukum Negara Hukum: Membangun Hukum Untuk Keadilan dan Kesejahteraan, Vol. 5 Nomor 1 Mastalia, Ari. Kedudukan Pidana Mati Sebagai Sanksi Dalam Pidana Korupsi. 2017. Jurnal Hukum, Vol. 15 Nomor 1 Pribadi, Arif. Eksistensi Pidana Mati Dalam Tindak Pidana Korupsi Terkait Pembaharuan Hukum Pidana Di Indonesia. 2015. Jurnal Hukum Universitas Brawijaya Malang Sumarwoto. Tinjauan Hukum Islam Terhadap Tindak Pidana Korupsi. 2014 Jurnal Hukum Universitas Surakarta, Vol. 8 Nomor 1 Toule, Elsa R.M. Eksistensi Ancaman Pidana Mati Dalam Undang-Undang Tindak Pidana Korupsi. 2013. Jurnal Hukum Prioris, Vol. 3 Nomor 3 Wiranata, Ariyatama Putra. Terobosan Hukum (Rule Breaking) dalam Menciptakan Putusan yang Berkeadilan (Analisis Putusan Mahkamah Agung Nomor 1616 K/Pid.Sus/2013). 2015. Kumpulan Jurnal Mahasiswa Fakultas Hukum Yanto, Oksidelfa. Efektifitas Putusan Pemidanaan Maksimal Bagi Pelaku Tindak Pidana Korupsi Dalam Rangka Pemberantasan Kemiskinan. 2017 Syiah Kuala Law Jurnal. Vol. I Nomor 2 Yuhermansyah, Edy dan Fariza, Zaziratul. Pidana Mati Dalam Undang-Undang Tindak Pidana Korupsi (Kajian Teori Zawajir dan Jawabir). 2017 Jurnal Hukum, Vol. VI Nomor1
Same-Sex Marriage as a Human Rights Freedom in Indonesia: The Perspective of Pancasila and the Marriage Law La ode Dedihasriadi; Ju-Lan Hsieh; Wahyudi Umar
Jambura Law Review VOLUME 4 NO. 2 JULY 2022
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (324.071 KB) | DOI: 10.33756/jlr.v4i2.14067

Abstract

Human rights are basic rights that are inherent in humans, so the state is obliged to protect, respect and defend them. Same-sex marriage is a human right. The purpose of this paper is to find out how the legal perspective in Indonesia regarding the legality of same-sex marriage on the basis of freedom of human rights. This research method is normative based with an analytical approach. The results of this study conclude that same-sex marriage on the basis of freedom of human rights does not have a philosophical legal standing because it is contrary to the values contained in Pancasila as the ground norm in Indonesia. On the other hand, Sociologically, same-sex marriage is not in accordance with the culture and culture of the Indonesian nation where its citizens are citizens who uphold the values of the Almighty God. Substantially, same-sex marriage legislation is also not contained in Law No.1 of 1974 concerning marriage which has been changed to Law No. 16 of 2019 concerning amendments to Law No. 1 of 1974 concerning marriage.
Corruption During Non-Natural Disaster: Is Death Penalty Necessary? Faisal Abdaud; Ming-Hsi Sung; Wahyudi Umar
Jurnal Media Hukum Vol 29, No 1: June 2022
Publisher : Fakultas Hukum Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jmh.v29i1.14247

Abstract

Extraordinary measures are needed to combat corruption in Indonesia which has been characterised as an extraordinary crime. This includes the application of death penalty as governed in Section 2 point (2) of the Corruption Eradication Act 1999. This paper intends to analyse the implementation of the aforementioned article on corruption case that occurs during the COVID-19 outbreak. This normative legal research relies on secondary date which are collected from various sources including books, journals, related legislation. The result of the research shows that,  in regard to corruption case, the death penalty is only applicable when the corruption is committed in certain circumstances as intended in Section 2 point (2) of the Corruption Eradication Act 1999  and its amendment. These include the event of state emergency and national natural disaster. By virtue of the principle of legality, death penalty cannot be applied to the corruption cases that occurs during the national non-natural disaster like the Covid-19 pandemic. Reinterpretation of the phrase "certain circumstances" is needed for the sake of promoting justice. They should include national non-natural disasters like the Covid-19 pandemic.
Sharia certification standards: a case study of sharia certification in sharia hotels Rasmuddin Rasmuddin; Wahyudi Umar
Borobudur Law Review Vol 4 No 1 (2022): Vol 4 No 1 (2022)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/burrev.6994

Abstract

Economic activities carried out by humans according to the Islamic view are basically the realization of the duties and functions of humans as the caliph of Allah (khalifatullah) on Earth. Economic activity is considered as a means to fulfill the course of life which not only aims to fulfill material needs in this world but is the actualization of a form of devotion to Allah SWT which leads to the hope of obtaining His pleasure in the hereafter. Sharia certification in sharia business activities is believed possibly maintain the market trust, increase competitiveness and existence in business competition. This paper intends to introduce the concept of Islamic economics and assert the standards of Sharia certification in Sharia hotel business activities. This research is normative legal research using three approaches, namely, the statute approach, the case approach, and the conceptual approach. Data is collected from books, journals, related laws, and regulations. The results of the study show that the standard of Sharia certification in business activities for Sharia hotels must comply with Sharia guidelines determined by the Indonesian Ulema Council (MUI). Sharia certification in business activities should begin with the presence of sharia certification arrangements for business activities in various laws and regulations, in the form of including provisions for sharia certification in business activities in the law on limited liability companies, the law on consumer protection, the law on Brands, or the presence of a new Law concerning Sharia Business Guarantee as the presence of Law number 33 of 2014 concerning Halal Product Guarantee.
PEMBAGIAN HARTA BERSAMA DALAM PERSPEKTIF HUKUM ISLAM: IMPLEMENTASI MORAL JUSTICE DAN SOCIAL JUSTICE Wahyudi Umar; Rasmuddin; Andi Hikmawanti
Jurnal Al-Ahkam: Jurnal Hukum Pidana Islam Vol 5 No 1 (2023): Al-Ahkam Volume 5 Nomor 1 Maret Tahun 2023
Publisher : Institut Agama Islam Muhammadiyah Sinjai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47435/al-ahkam.v5i1.1724

Abstract

Pembagian harta bersama dalam perspektif hukum Islam merupakan topik yang kompleks karena harus memperhatikan prinsip moral justice dan social justice. Prinsip moral justice menuntut agar setiap orang mendapatkan haknya sesuai dengan kewajibannya, sementara prinsip social justice menuntut agar hak-hak individu dipertimbangkan dalam konteks keadilan sosial yang lebih luas. Penelitian ini bertujuan untuk memperkenalkan bagaimana implementasi prinsip moral justice dan social justice dalam pembagian harta bersama menurut perspektif hukum Islam. Penelitian ini menggunakan metode deskriptif analitis dengan mengumpulkan data dari berbagai sumber seperti literatur, fatwa, dan peraturan hukum yang berkaitan dengan pembagian harta bersama menurut perspektif hukum Islam. Hasil penelitian menunjukkan bahwa implementasi prinsip moral justice dan social justice dalam pembagian harta bersama menurut perspektif hukum Islam dilakukan melalui konsep wasiyyah dan wasiat, serta zakat dan sedekah. Konsep wasiyyah dan wasiat memberikan hak kepada individu untuk memutuskan bagaimana harta mereka akan dibagikan setelah mereka meninggal dunia, sementara zakat dan sedekah menjadi instrumen untuk mengurangi kesenjangan sosial dan memenuhi kebutuhan masyarakat yang kurang mampu. Oleh karena itu, pembagian harta bersama menurut perspektif hukum Islam harus memperhatikan prinsip moral justice dan social justice untuk mencapai keadilan yang lebih luas.