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All Journal Case Law Jurnal Hukum, Politik dan Ilmu Sosial (JHPIS)
Mohammad Arya Dharmaputra
Unknown Affiliation
Law, Crime, Criminology & Criminal Justice Social Sciences

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Efek Kebakaran Hutan Kalimantan Pada Hukum Internasional Andhika Ivan Putra Pamungkas; Felixs Ade Santoso; Deaz Aji Pratama; Mohammad Arya Dharmaputra; Janter Panjaitan; Syahputraaditya Kusrin Surbakti; Rani Pajrin
JURNAL HUKUM, POLITIK DAN ILMU SOSIAL Vol. 3 No. 2 (2024): Juni: JURNAL HUKUM, POLITIK DAN ILMU SOSIAL
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jhpis.v3i2.3741

Abstract

Indonesia is an archipelagic country where almost more than half of its area has forests that store various kinds of plants, it indicates that almost all regions of Indonesia have a forest ecosystem that are very important for the survival of Indonesia and the world. Forests have many positive impacts that can be used by the community to become a livelihood. Behind the forests owned by Indonesia, there are various problems that are of international concern, one of which is forest fires. The causes of forest fires are very diverse which causes the impact of smoke from forest fires to spread to our neighboring countries such as Singapore and Malaysia which makes smoke from these forest fires a negative view of the international world on Indonesia. Human resource factors are important in the prevention and handling of forest fires, human factors such as opposing loads are positive and negative, on the one hand humans can prevent forest fires on the other hand humans can be the cause of forest fires. These things are complications experienced by Indonesia in handling and preventing forest fires, however, natural factors can also affect the occurrence of forest fires. The country has a responsibility in maintaining its natural sustainability as well as the country has a responsibility in the smoke problem that causes neighboring countries to suffer losses from both the economic sector and other sectors.
Dinamika Penentuan Subjek dan Objek Pajak dalam Ekonomi Digital Mohammad Arya Dharmaputra; Najwa Aulia Widyaningrum
Case Law : Journal of Law Vol. 7 No. 1 (2025): Case Law : Journal of Law
Publisher : Program Studi Hukum Program Pasca Sarjana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/caselaw.v7i1.4915

Abstract

Perkembangan ekonomi digital telah membawa perubahan mendasar dalam sistem transaksi dan struktur bisnis global, termasuk di Indonesia. Perubahan ini menimbulkan tantangan baru dalam sistem perpajakan, terutama dalam menentukan subjek dan objek pajak yang tidak lagi bergantung pada kehadiran fisik dan bersifat lintas negara. Penelitian ini bertujuan untuk menganalisis tantangan yang dihadapi dalam menentukan subjek dan objek pajak pada sektor ekonomi digital serta menurunkan efektivitas kebijakan perpajakan yang telah diterapkan pemerintah. Metode yang digunakan adalah penelitian hukum normatif dengan pendekatan kualitatif, melalui kajian terhadap peraturan perundang-undangan, dokumen resmi, serta literatur ilmiah yang relevan. Hasil penelitian menunjukkan bahwa kompleksitas regulasi internasional, buruknya infrastruktur teknologi, dan rendahnya tingkat pemenuhan pajak merupakan hambatan utama dalam optimalisasi penerimaan pajak digital. Meskipun kebijakan seperti penunjukan pelaku usaha digital sebagai pemungut PPN telah dilakukan, efektivitasnya masih terbatas karena kurangnya harmonisasi regulasi serta tantangan implementasi di lapangan. Oleh karena itu, diperlukan upaya reformasi perpajakan yang lebih komprehensif, termasuk penguatan regulasi, digitalisasi sistem pajak, dan peningkatan literasi perpajakan untuk menciptakan sistem perpajakan yang adil dan adaptif terhadap dinamika ekonomi digital.
Co-Authors Andhika Ivan Putra Pamungkas Deaz Aji Pratama Felixs Ade Santoso Janter Panjaitan Najwa Aulia Widyaningrum RANI PAJRIN Syahputraaditya Kusrin Surbakti