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PEMAJAKAN EKONOMI DIGITAL DI INDONESIA: TANTANGAN KONSEPTUAL DAN YURIDIS DALAM PENERAPAN SIGNIFICANT ECONOMIC PRESENCE Hidayat, Agi Attaubah; Anwari, Amalia Nur; Sugiarti, Lilis Diah; Zulvia, Ransya Ayu; Najmudin, Nandang
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol 8, No 3 (2025): August 2025
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v8i3.3619

Abstract

The digital economy transformation challenges the relevance of the Permanent Establishment principle in Indonesia’s tax system. As a response, the Significant Economic Presence (SEP) concept was introduced to tax foreign digital entities without physical presence. This study aims to examine the conceptual and legal challenges in implementing SEP in Indonesia. The method used is normative-juridical with statutory and conceptual approaches. The findings reveal that SEP implementation faces legal uncertainty, conflicts between domestic and international norms, and lacks clear technical parameters. While SEP holds potential for promoting fiscal justice, its ambiguous legal basis risks creating discrimination unless supported by regulatory reform and international cooperation. This study highlights the urgency of harmonizing tax laws and strengthening institutional capacity to meet global digital taxation challenges.
Supervision of halal certification in the pharmaceutical industry in Indonesia Lutfia, Reka Viona; Aisiyah, Regita Malya; Akmalia, Rizka; Cahyani, Seli; Jaenudin, Jaenudin; Hidayat, Agi Attaubah
Journal of Halal Product and Research (JHPR) Vol. 8 No. 1 (2025): Advancing the Halal Industry: Innovation, Sustainability, and Global Impact
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jhpr.vol.8-issue.1.112-123

Abstract

The supervision of halal certification in the pharmaceutical industry in Indonesia aims to ensure that pharmaceutical products comply with halal standards for the country's Muslim majority. This research utilizes a normative juridical approach to analyze regulations and the implementation of supervision in halal certification. The findings indicate that halal certification supervision in Indonesia's pharmaceutical industry is governed by Law No. 33 of 2014, Law No. 6 of 2023, Law No. 17 of 2023, and Government Regulation No. 42 of 2024. Although these regulations cover various essential aspects, their implementation faces challenges due to the lack of clarity in supervision mechanisms and coordination between institutions. BPJPH, in collaboration with LPH, MUI, and BPOM, oversees the process through periodic inspections and technological tools such as Online Single Submission (OSS) and Continuous Auditing Continuous Monitoring (CACM). BPOM plays a crucial role in ensuring the halal status of pharmaceutical products through pre-market and post-market audits to guarantee their safety, efficacy, and quality. The main challenges include limited access to halal raw materials and the need to enhance the expertise of relevant authorities. This study suggests the necessity of additional regulations and strengthened inter-agency coordination to improve the effectiveness of supervision and ensure that pharmaceutical products meet halal standards.   Keywords: Supervision, Pharmaceutical Industry, Halal Certification
Preventing Child Marriage in Indonesia: An Analysis of Government Policies, Institutional Challenges, and Strategic Efforts Kholid, Muhamad; Safe'i, Abdulah; Jaenudin, Jaenudin; Hidayat, Agi Attaubah; Isak, Endang
Al-Qadha : Jurnal Hukum Islam dan Perundang-Undangan Vol 12 No 1 (2025): Al-Qadha: Jurnal Hukum Islam dan Perundang-Undangan
Publisher : Hukum Keluarga Islam IAIN LANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/qadha.v12i1.11205

Abstract

This study critically examines the Indonesian central government’s policies, institutional challenges, and strategic interventions in mitigating child marriage—a pervasive issue with documented repercussions for health, education, gender equality, and national development. Employing an empirical juridical approach, the research integrates qualitative descriptive analysis with primary data from field observations and semi-structured interviews with officials at the Ministry of Women’s Empowerment and Child Protection (KP3A RI) and the Directorate General of Religious Courts (Ditjen Badilag). Secondary data derive from legislative reviews, judicial records, and scholarly literature. Thematic analysis contextualizes findings within Indonesia’s legal pluralism and decentralization framework. KP3A RI has made preventing child marriage one of its five main national programs. This effort is supported by six key initiatives, such as community-based (Integrated Child Protection by Communities/PATBM) and mobile protection services like MOLIN and TORLIN (Women and Children Protection Motor and Mobile Units). The Supreme Court’s Regulation (PERMA No. 5/2019) requires courts to focus on children’s best interests when deciding on marriage dispensation requests. However, this rule does not become a primary reference. In 2021, religious courts approved 95% of the 61,443 dispensation requests they received. There are also broader challenges. Many villages now have more control over their budgets. However, funds have often been used for economic recovery instead of child protection after the pandemic. There are also gaps in the rules about when dispensations can be granted. Several strategies are being used to address these issues. These include (1) Multi-sector coordination through the Joint Movement for Child Marriage Prevention (Geber PPPA) movement; (2) Training and community programs like Children’s Forums and family learning (Puspaga) centers; and (3) new draft regulations to tighten dispensation procedures. Although Indonesia has a strong and united policy approach, results are limited by uneven local implementation and courts being too lenient. For lasting progress, the country needs (1) better and shared data systems, (2) stronger financial accountability at the village level, and (3) judicial training to focus on child protection rather than social or cultural pressures. The study highlights the need for strong, coordinated leadership to overcome local differences and ensure national child marriage prevention standards are fully applied at the community level.
Penemuan Hukum oleh Hakim di Indonesia: Dasar, Metode, serta Implikasinya terhadap Kepastian dan Keadilan Hukum Hidayat, Agi Attaubah; Sururi, Ramdani Wahyu; Anwari, Amalia Nur; Sugiarti, Lilis Diah; Ikhsan, Fachrial; Fauzi, Ridwan
Legalite : Jurnal Perundang Undangan dan Hukum Pidana Islam Vol 10 No 1 (2025): Legalite: Jurnal Perundang Undangan dan Hukum Pidana Islam
Publisher : IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/legalite.v10i1.9770

Abstract

Ideally, legal discovery by judges is expected to create both legal certainty and substantive justice simultaneously. However, in reality, the practice of legal discovery in Indonesia often leads to legal uncertainty due to differences in interpretation and the varied use of interpretative methods. Flexibility in legal discovery also has the potential to be misused if not supported by ethical foundations and adequate competence. This study aims to analyze the legal basis, methods, and implications of legal discovery by judges in Indonesia on legal certainty and justice. This research employs a juridical-normative approach by analyzing Law No. 48 of 2009, court decisions, and legal doctrines related to methods of legal interpretation. The results show that legal discovery by judges is necessary to address legal gaps and adapt the law to social developments. However, flexibility in legal discovery must be balanced with consistency in legal application to maintain legal certainty.
Legalisasi Usaha dan Kesadaran Hukum Pelaku UMK Binaan UMKM Juara di Kecamatan Cisalak-Tanjungsiang Hidayat, Agi Attaubah; Anwari, Amalia Nur; Sugiarti, Lilis Diah; Ikhsan, Fachrial; Saebani, Beni Ahmad
Al-Muamalat Jurnal Hukum dan Ekonomi Syariah Vol 10 No 1 (2025): Al-Muamalat: Jurnal Hukum Dan Ekonomi Syari'ah
Publisher : IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/muamalat.v10i1.10680

Abstract

This study aims to explore the legal awareness of MSME actors in business legalization under the guidance of the UMKM Juara program by the West Java Provincial Government in Kecamatan Cisalak-Tanjungsiang. The research adopts a juridical-empirical method with data collected through semi-structured interviews and literature studies to understand the perceptions and motivations of MSME actors regarding business legality. The findings reveal that although MSME actors generally understand the importance of business legality, they are often reluctant to pursue it, as it is perceived to provide no direct benefits. The primary motivation for legalization is driven by the need for halal certification, rooted in religious values. However, the lack of information on legalization procedures and limited support in guidance are the main obstacles. Social, cultural, and religious factors significantly influence legal awareness and the legalization process among MSMEs in the area.
The Future of MSMEs in Indonesia: Policy Directions for National Legal Formation in Supporting MSMEs Growth Hidayat, Agi Attaubah; Ikhsan, Fachrial; Hafid, Numan Sofari; Rosidin, Utang; Permana, Ardian Agus
JUSTISI Vol. 11 No. 1 (2025): JUSTISI
Publisher : Fakultas Hukum Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/js.v11i1.3876

Abstract

This research explores the national legal formation policies that support the development of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, emphasizing their role as critical drivers of economic growth. Using a normative juridical method, the study evaluates recent regulatory reforms, such as the introduction of the Business Identification Number (NIB) and incentives for MSME partnerships. These initiatives simplify business formalization and enhance MSME competitiveness. The study applies Inclusive Growth Theory and Economic Analysis of Law (EAL) to propose policy directions that ensure equitable access to resources, digital transformation, and efficient regulatory environments. Recommendations highlight the need for adaptive and collaborative legal frameworks to strengthen MSMEs as pillars of inclusive and sustainable economic growth.
Potential Of Halal Sport Tourism on Java Island Dzikrayah, Fithri; Susilawati, Cucu; Hidayat, Agi Attaubah
Likuid Jurnal Ekonomi Industri Halal Vol. 5 No. 1 (2025): LIKUID: Jurnal Ekonomi Industri Halal
Publisher : Sharia Economics Study Program Faculty of Islamic Economics and Business UIN Sunan Gunun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/likuid.v5i1.44070

Abstract

Halal sports tourism is a sports tourism activity that is equipped with halal facilities. The concept of sport tourism and halal tourism has been widely developed in Indonesia. However, the idea of halal sports tourism still needs to be discovered. According to Databox, Java Island is the most popular island and a favorite tourist destination in Indonesia. Java Island has a variety of natural tourist destinations that are suitable as sports tourism destinations. Apart from that, the majority of the population of Java Island is Muslim. Therefore, this research aims to determine the potential for developing halal sport tourism on the island of Java. This research is qualitative research with descriptive methods. Data collection techniques were carried out through observation, interviews, documentation studies, and literature studies. This research shows that Java Island has great potential for developing halal sports tourism. Sports tourism destinations on the island of Java are divided into halal sports tourism destinations in West Java, Central Java, and East Java. Each province has a halal sports tourism destination consisting of natural, cultural, and artificial destinations. Apart from that, various sports tourism destinations on the island of Java have Muslim-friendly facilities. Thus, halal sports tourism can be developed on Java Island.
ANALYSIS OF THE COMPLIANCE OF SELABINTANA TOURIST PARK MANAGEMENT WITH THE DSN-MUI FATWA ON SHARIA TOURISM Rahayu, Sri; Mustofa, Mustofa; Nasrudin, Nasrudin; Jaenuddin, Jaenuddin; Hidayat, Agi Attaubah
Ar Rehla: Journal of Islamic Tourism Halal Food Islamic Traveling and Creative Economy Vol. 5 No. 2 (2025)
Publisher : Faculty of Islamic Economic and Business - Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/ar-rehla.v5i2.11611

Abstract

Abstract: Selabintana Tourism Park has the potential to become a sharia-complient tourism destination as per DSN-MUI fatwa No.108/2016. Although it does not have binding legal force, this fatwa remains the main reference in the development of halal tourism in Indonesia. This study aims to analyze the implementation of the sharia tourism fatwa at Selabintana Tourism Park, Sukabumi Regency. The study uses a qualitative method with an empirical juridical approach. Data collection techniques were carried out through observation and interviews with tourism managers. The study reveals that Selabintana Tourism Park has implemented saveral principles of sharia tourism, including the provision of worship facilities, halal culinary products, environmental cleanliness, separate of sanitation facilities for men and women, and efforts to avoid activities that conflict with sharia. However, implementation has not been fully optimized due to the limited understanding of managers and the community regarding the concept of halal tourism, the absence of regional policies supporting halal tourism certification, and the lack of integration of sharia values into the destination management system. Collaboration with the Halal Product Guarantee Agency (BPJPH) is necessary to strengthen education, collaboration, and branding strategies in realizing sharia tourism. Keywords: fatwa of the indonesian ulema council (mui), sharia tourism, selabintana tourist park Abstrak: Taman Wisata Selabintana berpotensi menjadi pariwisata syariah yang berpedoman pada fatwa DSN-MUI No.108/2016, meskipun tidak memiliki kekuatan hukum yang mengikat, fatwa ini tetap menjadi referensi utama dalam pengembangan wisata halal di Indonesia. Penelitian ini bertujuan untuk menganalisis implementasi fatwa pariwisata syariah di Taman Wisata Selabintana, Kabupaten Sukabumi. Penelitian menggunakan metode kualitatif dengan pendekatan yuridis empiris. Teknik pengumpulan data dilakukan dengan observasi dan wawancara terhadap pengelola wisata. Penelitian menunjukkan bahwa Taman Wisata Selabintana telah menerapkan sebagian prinsip pariwisata syariah, antara lain penyediaan fasilitas ibadah, kehalalan produk kuliner, kebersihan lingkungan, pemisahan fasilitas sanitasi antara laki-laki dan perempuan, serta upaya menghindari aktivitas yang bertentangan dengan syariah. Namun, implementasi belum sepenuhnya optimal karena keterbatasan pemahaman pengelola dan masyarakat mengenai konsep wisata halal, belum adanya kebijakan daerah yang mendukung sertifikasi wisata halal, serta belum terintegrasinya nilai-nilai syariah ke dalam sistem manajemen destinasi. Kolaborasi dengan Badan Peneyelenggara Jaminan Produk Halal(BPJPH) diperlukan untuk penguatan edukasi, kolaborasi serta strategi branding untuk mewujudkan pariwisata syariah. Kata Kunci: fatwa dsn-mui, pariwisata syariah, taman wisata selabintana
A Deep Dive into LAPS SJK Cases: A Qualitative Study on Case Types, Resolution Duration, and Party Compliance Hidayat, Agi Attaubah; Anwari, Amalia Nur; Sugiarti, Lilis Diah; Kholid, Muhamad; Najah, Naily Aulia
RechtIdee Vol 20, No 2 (2025): DECEMBER
Publisher : Trunojoyo Madura University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/ri.v20i2.32561

Abstract

This study comprehensively analyzes the effectiveness of the Alternative Dispute Resolution Institution for the Financial Services Sector (LAPS SJK) through a juridical-empirical approach that integrates semi-structured interviews, observation, and document analysis of annual reports from 2022–2024. The findings reveal that the composition of disputes is consistently dominated by the banking sector and fintech lending, with mediation serving as the overwhelmingly dominant settlement mechanism. On the other hand, the institution faces significant challenges, including a high case-rejection rate, primarily due to non-compliance with the Internal Dispute Resolution (IDR) process and indications of fraud. In terms of timeliness, LAPS SJK has demonstrated remarkable efficiency by compressing its Service Level Agreement (SLA)driven by digital transformation and process optimization. The most substantive achievement is reflected in the increase in voluntary compliance with decisions, indicating strengthened legitimacy and trust in the institution. This research provides an original contribution through empirical evidence of the paradox between procedural justice in mediation and the role of arbitration in ensuring legal certainty, as well as a projective analysis of the integration of Artificial Intelligence (AI) in the development of ADR systems in Indonesia.
Negotiating Haqq al-Ibtikar and State Patent Law: A Socio-Legal Study of Maslahah and Intellectual Property among Indonesian Muslim SMEs lilis, lilis diah sugiarti; Hidayat, Agi Attaubah; Anwari, Amalia Nur; Zulvia, Ransya Ayu; Kholid, Muhamad
DIKTUM: Jurnal Syariah dan Hukum Vol. 24 No. 2 (2026): DIKTUM: Jurnal Syariah dan Hukum
Publisher : Fakultas Syariah dan Hukum Islam Institut Agama Islam Negeri (IAIN) Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/diktum.v24i2.14622

Abstract

Background: Indonesia’s 64 million SMEs drive 61% of national GDP yet face critical barriers in patent protection due to costly procedures, legal complexity, and low IP literacy. Purpose: This study analyzes systemic gaps in Indonesia’s patent law (Law No. 13/2016) hindering SME innovation and proposes inclusive legal reforms. Methods: A normative juridical approach examines statutory frameworks, case studies, and secondary data from academic literature (2017–2025) Results: Key findings reveal: (1) High patent registration costs (up to IDR 20.9 million) exclude 87% of SMEs; (2) First-to-file systems disadvantage grassroots innovators; (3) Enforcement remains inaccessible due to lengthy litigation (avg. 30 months) and minimal ADR mechanisms. Implication: Structural reforms are urged: specialized IP courts, tiered fee subsidies, and SME-tailored simple patents. Indonesia’s model could inform Global South patent policies. Originality: This research introduces the inclusive patent framework—integrating open licensing, communal IP rights, and university-SME collaboration—as a novel juridical paradigm for equitable innovation.