Huda, Ni’matul
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Pemungutan Pajak Penghasilan terhadap Jasa Endorsement Konten Kreator Digital Tiara, Intan; Huzaifah, Zihan; Novikasari, Siti Rahma; Huda, Ni’matul
Prosiding Seminar Hukum Aktual Fakultas Hukum Universitas Islam Indonesia Vol. 2 No. 4 JULI 2024
Publisher : Fakultas Hukum Universitas Islam Indonesia

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Abstract

In today’s digital age, endorsement has become one of the main sources of revenue for many digital content creators. Service endorsement is one of the strategies of entrepreneurs to promote their products so that they are known and can enhance marketing. The increasing number of users of this endorsement service make the revenue earned by the digital content creator can be categorized large. However, many digital content creators are unaware of their position in tax law as well as the tax obligations they have. Based on the findings of the tax non-compliance, the researchers looked at two legal issues, namely, first, what is the obligation of the digital content creator to tax the proceeds of endorsement service? Second, how is the tax collection mechanism for endorsement service in Indonesia? This research uses empirical juridical research methods with a conceptual and statutory approach. Primary data was obtained by distributing questionnaires to 8 (eight) digital content creators, and secondary data was obtained by literature study. Analysis of legal material using descriptive-qualitative methods. The result of the study concluded, first, that the digital content creator has met the subjective and objective requirements of income tax so that it is a taxable income and attached to it obligations–in the field of taxation. Secondly, under the digital content creator income tax act, at least 3 (three) norms are imposed, namely the self assessment system method and Article 17 tariff on digital content creator whose income is not deducted from tax by the user of the service, with the method of withholding tax system of Article 23 for the content of digital creator under the umbrella of the agency, and Article 21 tax system when the service user pays and deduces the income tax digital content creator directly.
Penafsiran Pembatasan Hak Dipilih bagi Pejabat Negara: Mengkaji Ratio Decidendi Putusan Mahkamah Konstitusi Nope, Bill; Redhani, Muhammad Erfa; Huda, Ni’matul; Hattabou, Anas
Jurnal Hukum IUS QUIA IUSTUM Vol. 32 No. 1: JANUARI 2025
Publisher : Fakultas Hukum Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/iustum.vol32.iss1.art8

Abstract

The political right to be elected within the Indonesian constitutional practice in the aftermath of the Constitutional Court decision has led to a shifted paradigm. This article seeks to answer two questions, namely: First, why is there a shift of paradigm related to the right to be elected in the Constitutional Court Decision Number 68/PUU-XX/2022, especially regarding state officials who are not obliged to resign from their positions when they opt to become presidential and/or vice presidential candidates? Second, what is the legal impact of the Constitutional Court Decision Number 68/PUU-XX/2022 on state officials whom previously were required to resign by law? This article is the result of a doctrinal legal research that uses a case study approach, by examining the Constitutional Court decisions as the primary material. The study of the Constitutional Court's decision was carried out to analyse the considerations of the Constitutional Court justices ( ratio decidendi ) in issuing the said decision. This article concludes that: First, there has indeed been a shift of paradigm shift in the Constitutional Court by relaxing the restrictions on the right to be elected for state officials . The Constitutional Court views that in today's constitutional developments, it is no longer relevant to distinguish between the requirements for resignation for both elected and appointed officials. The Constitutional Court readjusts the right to be elected on the grounds that qualified human resources are needed to fill certain political positions and the right to be elected cannot be reduced due to the aforementioned circumstance in order to mitigate the risk of posing a form of discrimination. The legal impact that arose in the aftermath of the Constitutional Court's decision leads to a difference in treatment for a number of state officials/other public officials, namely that there remains a requirement to resign should they wanted to participate in political contests.Keywords: Right to be Elected, State Officials, Restrictions AbstrakHak untuk dipilih dalam praktik ketatanegaraan Indonesia, pasca putusan Mahkamah Konstitusi telah mengalami pergeseran paradigma. Artikel ini ingin menjawab dua pertanyaan yaitu: Pertama, mengapa terjadi perubahan paradigma berkaitan dengan hak dipilih dalam Putusan MK Nomor 68/PUU-XX/2022 khususnya mengenai pejabat negara yang tidak harus mundur dari jabatannya saat menjadi calon Presiden dan calon Wakil Presiden? Kedua, Apa dampak hukum dari Putusan MK Nomor 68/PUU-XX/2022 tarhadap pejabat negara yang diharuskan mundur oleh undang-undang? Artikel ini merupakan hasil riset hukum doktrinal menggunakan pendekatan kasus yaitu dengan mengkaji  putusan-putusan MK sebagai bahan utama. Pengkajian terhadap putusan MK tersebut dilakukan untuk menganalisis berkaitan dengan pertimbangan hakim MK (ratio decidendi) dalam mengeluarkan putusan. Artikel ini menyimpulkan bahwa: Pertama, telah terjadi perubahan paradigma MK dengan memperlonggar pembatasan hak untuk dipilih bagi pejabat negara atau pejabat publik. MK memandang bahwa dalam perkembangan ketatanegaraan hari ini sudah tidak relevan untuk membedakan syarat-syarat mengundurkan diri baik pejabat yang dipilih maupun pejabat yang diangkat. MK memperlonggar hak dipilih tersebut dengan alasan bahwa diperlukan SDM yang berkualitas untuk mengisi jabatan-jabatan politik dan menurut MK hak untuk dipilih tidak dapat dikurangi karena jika hal tersebut dilakukan merupakan bentuk diskriminasi. Dampak hukum yang timbul pasca putusan MK tersebut yaitu terdapat perbedaan perlakuan bagi sejumlah pejabat negara/pejabat publik lain yaitu masih adanya syarat mengundurkan diri jika ingin mengikuti konstestasi politik.Kata Kunci: Hak Dipilih, Pejabat Negara, Pembatasan