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All Journal Pena Justisia: Media Komunikasi dan Kajian Hukum Jurnal Penelitian Hukum Indonesia (J-PeHI)
Kadek Julia Mahadewi
Faculty Of Law, Universitas Pendidikan Nasional
Law, Crime, Criminology & Criminal Justice

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PERAN PERFORMING RIGHTS DALAM MENDORONG KEADILAN DISTRIBUSI ROYALTI BAGI MUSISI INDEPENDEN DI INDONESIA Miranatha, Angelica Karla; Kurniawan, I Gede Agus; Sutrisni, Ketut Elly; Mahadewi, Julia
JPeHI (Jurnal Penelitian Hukum Indonesia) Vol 6, No 02 (2025): Jurnal Penelitian Hukum Indonesia (JPeHI)
Publisher : Universitas Darul Ulum Islamic Centre Sudirman GUPPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61689/jpehi.v6i02.772

Abstract

ABSTRAK Penelitian ini bertujuan untuk menganalisis peran performing rights dalam mendorong keadilan distribusi royalti bagi musisi independen di Indonesia, serta menelaah efektivitas mekanisme hukum dalam mencegah pelanggaran hak cipta. Metode penelitian yang digunakan adalah kualitatif deskriptif dengan pendekatan studi literatur dan studi kasus. Data penelitian diperoleh dari peraturan perundang-undangan, putusan pengadilan, literatur akademik, serta praktik distribusi royalti yang berlaku di Indonesia. Hasil penelitian menunjukkan bahwa performing rights memiliki fungsi strategis sebagai instrumen hukum yang menjamin kepastian dan keadilan distribusi royalti. Namun, musisi independen masih menghadapi sejumlah hambatan, seperti keterbatasan akses terhadap Lembaga Manajemen Kolektif (LMK), rendahnya transparansi dalam sistem distribusi royalti, serta lemahnya kesadaran hukum di kalangan penyelenggara konser. Temuan ini menegaskan bahwa performing rights tidak hanya menjadi instrumen perlindungan hukum, tetapi juga fondasi keadilan ekonomi bagi pencipta. Kesimpulannya, keadilan distribusi royalti hanya dapat tercapai melalui sinergi antara regulasi yang jelas, transparansi mekanisme distribusi, serta penegakan hukum yang seimbang antara upaya preventif dan represif. Dengan demikian, penguatan sistem performing rights tidak hanya bermanfaat bagi musisi independen, tetapi juga bagi keberlanjutan industri musik nasional.Kata Kunci: performing rights, musisi independen, distribusi royalti 
Tax Policy Reform and Its Implications for Taxpayer Compliance in Indonesia Peter; Kadek Julia Mahadewi; Jessica M. Collins
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 24 No. 2 (2025): Pena Justisia
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v24i2.7172

Abstract

This study aims to examine the impact of tax reform on taxpayer compliance levels in Indonesia. Using a normative juridical method, this study analyzes current tax laws and policies in Indonesia. The primary focus is on changes to the tax system, including administrative aspects, tax rates, and reporting mechanisms. The analysis was conducted on tax compliance data before and after the implementation of the tax reform. The results indicate that the tax reform has had a significant impact on improving taxpayer compliance. This is particularly evident in the increased efficiency of tax administration processes and the simplification of procedures. This study also identifies several challenges, such as the need to increase tax awareness and strengthen the tax law enforcement system. This study provides recommendations for strengthening tax reform strategies to achieve the goals of optimizing tax revenue and taxpayer compliance in Indonesia.
Co-Authors I Gede Agus Kurniawan Jessica M. Collins Miranatha, Angelica Karla Ni Ketut Elly Sutrisni, Ni Ketut Elly Peter