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All Journal Moneter : Jurnal Ekonomi dan Keuangan Pemuliaan Keadilan Journal of New Trends in Sciences
Ety Isworo
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Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

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Pajak Naik, Beban Rakyat Menukik Ety Isworo
Moneter : Jurnal Ekonomi dan Keuangan Vol. 3 No. 1 (2025): Januari : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v3i1.1150

Abstract

The government plans to increase the Value Added Tax (VAT) rate by 1%, from 11% to 12% in 2025. This policy has certainly triggered various reactions in society, from support to concern, especially regarding its impact on the prices of basic necessities and people's purchasing power. Value Added Tax (VAT) is a tax levied on the consumption of goods and services within the Customs Area, imposed at each stage of production and distribution. VAT collected by the central government applies to the purchase and sale of certain goods and services, such as motor vehicles, houses, and internet services, which will be subject to the 12% VAT rate. The Minister of Finance emphasized that the increase in VAT rates does not apply to people's basic needs. Basic necessities, as well as critical services like healthcare and public education, will remain exempt from VAT or will be subject to lower rates. Secretary of the Coordinating Ministry for Economic Affairs, Susiwijono Moegiarso, said that the technical details of implementing 12 percent VAT will be contained in the Minister of Finance Regulation (PMK) which is currently being drafted by the Ministry of Finance (Kemenkeu). Will this policy become an obstacle to national economic growth, especially in the public purchasing power sector? What are the impacts on purchasing power, the business world and economic recovery? What are the government's steps to reduce the negative impacts of this policy
Antara Hak dan Utang : Kajian Hukum terhadap Dampak Kepailitan Sritex terhadap Buruh dan Pemilik Ety Isworo; Wiwik Yulianti; Femmy Silaswaty Faried
Pemuliaan Keadilan Vol. 2 No. 3 (2025): July : Pemuliaan Keadilan
Publisher : Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/pk.v2i3.971

Abstract

The bankruptcy of a major company like PT Sri Rejeki Isman Tbk (Sritex) not only reflects a financial crisis but also opens a significant debate about legal fairness for stakeholders, particularly laborers and company owners. This research examines the impact of the bankruptcy on the fulfillment of laborers' normative rights and the legal protection afforded to company owners. Using a juridical-normative approach and a case study method, the findings reveal that the bankruptcy process still presents imbalances in legal protection, especially for laborers who, despite being legally recognized as preferential creditors, are often disregarded in practice. This article recommends regulatory reform and strengthening the state's role in ensuring justice throughout the bankruptcy proceedings.
Implementasi Pasal 32 UU No. 11 Tahun 2008 tentang Perlindungan Data Pribadi dalam Transaksi Fintech Aditya Sulistyo Budhi; Widi Nugrahaningsih; Ety Isworo
Journal of New Trends in Sciences Vol. 3 No. 3 (2025): Journal of New Trends in Sciences
Publisher : CV. Aksara Global Akademia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59031/jnts.v3i3.737

Abstract

The misuse of personal data in financial technology (fintech) services, particularly in peer-to-peer lending practices, is showing a worrying upward trend and is an urgent legal issue that requires addressing. Article 32 of Law Number 11 of 2008 concerning Electronic Information and Transactions (UU ITE) serves as a primary legal basis for protecting electronic data. However, the effective implementation of this article in the context of fintech services still faces various challenges. This study employed an empirical legal approach with a combination of literature study and interviews. Interviews were conducted at the Surakarta Financial Services Authority (OJK) Office and with a number of fintech service users as respondents. The results showed that approximately 70% of personal data misuse cases originated from illegal online lending services. The most frequently reported violations included unauthorized use of data (40%), access to contacts and galleries on personal devices (35%), and threats of personal data dissemination (25%). The main obstacles in implementing Article 32 of the ITE Law include the difficulty of tracking perpetrators' jurisdiction, technical limitations in digital forensics, and low public legal literacy. Therefore, policy integration with Law Number 27 of 2022 concerning Personal Data Protection and the Financial Services Authority (OJK) provisions in POJK No. 77/POJK.01/2016 is necessary. This study recommends strengthening regulations, establishing an independent supervisory authority, increasing public education, and utilizing digital technology to promote more effective personal data protection in the Indonesian fintech ecosystem.
Co-Authors Aditya Sulistyo Budhi Femmy Silaswaty Faried Widi Nugrahaningsih Wiwik Yulianti