Article Per Year (5 Year)
p-Index From 2021 - 2026
0.702
P-Index
This Author published in this journals
All Journal Awang Long Law Review
Emelia Retno Kadarukmi, Maria
Unknown Affiliation
Law, Crime, Criminology & Criminal Justice

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
DETERMINATION OF THE CONCEPT OF VIRTUAL PERMANENT ESTABLISHMENT IN ELECTRONIC TRANSACTIONS TO CREATE LEGAL CERTAINTY Emelia Retno Kadarukmi, Maria
Awang Long Law Review Vol. 6 No. 1 (2023): Awang Long Law Review
Publisher : Sekolah Tinggi Ilmu Hukum Awang Long

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56301/awl.v6i1.998

Abstract

This article is intended to analyze the following issues, the establishment of the concept of virtual Permanent Establishment (BUT) and the criteria required to create legal certainty in the collection of income tax on transactions via the Internet. Based on the research results, it is known that essentially e-commerce transactions are not visible (intangible). Through the definition of Article 2 paragraph (5) letter p, the Government attempts to "realize" the transaction into the real thing, so that it meets the criteria of BUT, as mentioned in the OECD in the form of "place of business". In fact, the Government in terms of determining the concept of virtual permanent establishment (BUT) and criteria required to create legal certainty in the collection of income tax on e-commerce transactions, still use the existing criteria in Article 2 paragraph (5) of Income Tax Law. However, the definition in Article 2 paragraph (5) letter p of Income Tax Law has not explained component "fixed" explicitly as required by the OECD, because it has not confirmed the limits of a certain time period, so that a server be "fixed."
CARBON TAX AND ITS EFFECT ON THE ECONOMY, TAXES AND ENVIRONMENT Emelia Retno Kadarukmi, Maria
Awang Long Law Review Vol. 6 No. 1 (2023): Awang Long Law Review
Publisher : Sekolah Tinggi Ilmu Hukum Awang Long

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56301/awl.v6i1.1013

Abstract

This research discusses theoretically the relationship between carbon tax with economy, tax and environment. This research is a legal research with analytical descriptive nature, namely research that analyzes secondary data on issues related to carbon taxes as an instrument for reducing carbon dioxide emissions. According to secondary data, this research is aimed at discovering aspects of carbon tax design, collection of carbon taxes, and state management of carbon tax revenues. Carbon taxes are an effective and efficient instrument to support the reduction of carbon dioxide emissions. To be implemented, a carbon tax must be feasible. Eligibility requires public acceptance. On the other hand, a carbon tax can create a lot of controversy. The main argument against carbon taxes is that carbon taxes do not always guarantee emission reductions. In addition, there are also concerns over the unintended effects of competitiveness, carbon leakage, and fears of unintended distributional impacts, which could be barriers to implementation.
DETERMINATION OF THE CONCEPT OF VIRTUAL PERMANENT ESTABLISHMENT IN ELECTRONIC TRANSACTIONS TO CREATE LEGAL CERTAINTY Emelia Retno Kadarukmi, Maria
Awang Long Law Review Vol. 6 No. 1 (2023): Awang Long Law Review
Publisher : Sekolah Tinggi Ilmu Hukum Awang Long

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56301/awl.v6i1.998

Abstract

This article is intended to analyze the following issues, the establishment of the concept of virtual Permanent Establishment (BUT) and the criteria required to create legal certainty in the collection of income tax on transactions via the Internet. Based on the research results, it is known that essentially e-commerce transactions are not visible (intangible). Through the definition of Article 2 paragraph (5) letter p, the Government attempts to "realize" the transaction into the real thing, so that it meets the criteria of BUT, as mentioned in the OECD in the form of "place of business". In fact, the Government in terms of determining the concept of virtual permanent establishment (BUT) and criteria required to create legal certainty in the collection of income tax on e-commerce transactions, still use the existing criteria in Article 2 paragraph (5) of Income Tax Law. However, the definition in Article 2 paragraph (5) letter p of Income Tax Law has not explained component "fixed" explicitly as required by the OECD, because it has not confirmed the limits of a certain time period, so that a server be "fixed."
CARBON TAX AND ITS EFFECT ON THE ECONOMY, TAXES AND ENVIRONMENT Emelia Retno Kadarukmi, Maria
Awang Long Law Review Vol. 6 No. 1 (2023): Awang Long Law Review
Publisher : Sekolah Tinggi Ilmu Hukum Awang Long

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56301/awl.v6i1.1013

Abstract

This research discusses theoretically the relationship between carbon tax with economy, tax and environment. This research is a legal research with analytical descriptive nature, namely research that analyzes secondary data on issues related to carbon taxes as an instrument for reducing carbon dioxide emissions. According to secondary data, this research is aimed at discovering aspects of carbon tax design, collection of carbon taxes, and state management of carbon tax revenues. Carbon taxes are an effective and efficient instrument to support the reduction of carbon dioxide emissions. To be implemented, a carbon tax must be feasible. Eligibility requires public acceptance. On the other hand, a carbon tax can create a lot of controversy. The main argument against carbon taxes is that carbon taxes do not always guarantee emission reductions. In addition, there are also concerns over the unintended effects of competitiveness, carbon leakage, and fears of unintended distributional impacts, which could be barriers to implementation.
Co-Authors