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All Journal Pena Justisia: Media Komunikasi dan Kajian Hukum Inicio Legis : Jurnal Hukum Acta Comitas : Jurnal Hukum Kenotariatan
I Gede Agus Kurniawan
Fakultas Hukum, Universitas Pendidikan Nasional, Denpasar, Bali, Indonesia
Humanities Law, Crime, Criminology & Criminal Justice

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Human Rights Due Diligence in Global Business Toward Mandatory International Legal Standards I Putu Bogi Danuarta; I Gede Agus Kurniawan
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 23 No. 2 (2024): Pena Justisia
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v23i2.7504

Abstract

International business law is undergoing a significant paradigmatic transformation marked by a shift from voluntary Human Rights Due Diligence (HRDD) standards (soft law) toward mandatory regulation (hard law). This transformation signifies a strengthened legal accountability of global corporations for human rights (HR) within increasingly complex transnational supply chains. This study aims to analyze the impact of the transition from soft law to hard law on the effectiveness of corporate compliance with human rights principles and to formulate an ideal international mechanism for the universal harmonization of HRDD. The research employs a normative legal method with a conceptual approach, utilizing primary legal materials such as the United Nations Guiding Principles on Business and Human Rights (UNGPs), the EU Corporate Sustainability Due Diligence Directive (CSDDD), and other relevant international legal instruments. Secondary legal materials include academic literature and empirical studies on HRDD effectiveness, while tertiary materials—such as legal dictionaries and encyclopedias—are used to ensure terminological precision and analytical clarity. The findings reveal that the transition toward mandatory HRDD has enhanced normative legitimacy and broadened corporate accountability frameworks; however, its substantive effectiveness remains constrained by regulatory fragmentation across jurisdictions and limited access to remedies for victims, particularly in developing countries. This research proposes the Global Harmonized HRDD Framework as a conceptual solution that integrates corporate accountability, legal certainty, and substantive justice within a comprehensive and equitable international legal architecture
Digital Economy Taxation and Global Tax Governance: Legal Challenges and Future Directions Indrawan Hadiyanto; I Gede Agus Kurniawan
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 23 No. 2 (2024): Pena Justisia
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v23i2.7505

Abstract

The rise of the digital economy has posed fundamental challenges to traditional tax principles and global tax governance. In response, the OECD/G20 Inclusive Framework has proposed a Two-Pillar Solution – comprising a new profit allocation mechanism and a global minimum tax – to modernise corporate taxation for the digital era. However, these reforms encounter substantial legal obstacles, including jurisdictional conflicts, potential overlaps with national digital service taxes, and debates over treaty reform and tax sovereignty. This article examines these complexities through doctrinal and comparative analysis of international tax laws, OECD models, and UN proposals. The analysis explores how rules on permanent establishment, profit allocation and anti-abuse respond to digitalisation, and how the Inclusive Framework negotiations affect global tax governance. Tensions between unilateral measures (such as digital services taxes) and multilateral solutions are considered, as well as equity concerns of developing countries. The findings highlight key challenges: the difficulty of reconciling national tax sovereignty with collective agreements, the risk of double taxation or gaps, and the contested roles of the OECD versus the United Nations in shaping future norms. The study concludes that coherent global tax governance will require both legal innovation and strengthened cooperation. It suggests future directions, including refining treaty rules and broadening international consensus (potentially beyond the OECD-led forum), to achieve fair and effective taxation in the digital age.
Co-Authors Anisa Defbi Mariana Antin Ekaningtyas Widhar Utami Antonio Gutiérrez Pozo Bagus Gede Ari Rama I Gede Putu Harry Gelary Astawa I Gede Yudi Mahendra I Kadek Prajadwiva Baskara Dana I Kadek Widi Pranajaya I Made Suwandana Putra I Made Wirya Darma I Nyoman Budiana I Putu Bogi Danuarta I Putu Windu Semara Putra I Wayan Lastikayasa Indrawan Hadiyanto Kadek Januarsa Adi Sudharma Kadek Novita Dewi Kadek Panji Kumara Adi Kadek Putri Nirmala Dewi Komang Satria Wibawa Putra Mochammad Lukman Hakim N Agus Adyatma Narwadi Ni Gusti Agung Ayu Mas Tri Wulandari Ni Komang Sri Oka Mariana Dewi Ni Putu Fitriani Ni Putu Pera Krisna Dewi Nur Anisa Primanto Tantiono Putu Anggi Abelia Artha Virgina Ayu Aisyah