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All Journal JOURNAL SCIENTIFIC OF MANDALIKA (JSM) Journal Research of Social Science, Economics, and Management
Dilaga, Tirta Prasetya
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Humanities Environmental Science Languange, Linguistic, Communication & Media Other

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Konflik Hak dan Kewajiban dalam Perjanjian Digital Saat Janji Hukum Tak Seindah Kenyataan Isnaeni, Yuliasara; Rasnoto; Indriasari, Evy; Dilaga, Tirta Prasetya
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 7 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss7pp1979-1986

Abstract

The advancement of digital technology has transformed legal interactions in agreements between users and digital service providers. However, in practice, there is often an imbalance between the rights and obligations of the parties, where the legal promises stated in the agreement do not always align with their actual implementation. This study aims to analyze conflicts of rights and obligations in digital agreements and their impact on legal protection for users. This research employs a qualitative method with a literature study (library research) approach to examine various legal sources, including legislation, court decisions, and academic literature related to digital agreements. The findings indicate that digital agreements are often unilaterally drafted by service providers with standard clauses that tend to favor one party. This imbalance potentially violates the principle of contractual fairness and weakens legal protection for users. Furthermore, the implementation of rights and obligations in digital agreements is often hindered by users' lack of understanding of contract terms, weak law enforcement mechanisms, and the dynamic nature of digital sector regulations. Therefore, efforts are needed to strengthen digital agreement regulations, enhance users' legal literacy, and promote the application of transparency and fairness principles in drafting digital contracts. By doing so, conflicts over rights and obligations in digital agreements can be minimized, ensuring that legal promises are not merely formalities but provide real protection for all parties involved.
Global Minimum Tax: Implications and Recommendations for Multinational Corporations Dilaga, Tirta Prasetya; Daryatno, Andreas Bambang
Journal Research of Social Science, Economics, and Management Vol. 5 No. 4 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v5i4.1169

Abstract

The implementation of the global minimum tax under the OECD's Pillar Two framework marks a pivotal shift in international taxation, designed to curb profit shifting by multinational corporations (MNCs) to low-tax jurisdictions. This research aims to analyze the mechanism of this policy and its implications for MNCs, with a specific focus on Indonesia's adoption through Minister of Finance Regulation (PMK) No. 136 of 2024. Using a qualitative literature study method, this study examines the operational aspects of the Global Anti-Base Erosion (GloBE) Rules, including the Income Inclusion Rule (IIR), Undertaxed Payment Rule (UTPR), and Domestic Minimum Top-up Tax (DMTT). The findings indicate that the global minimum tax fundamentally alters the international tax competition landscape, rendering aggressive tax planning strategies less effective and significantly increasing compliance complexity for MNCs. Key implications include the need for MNCs to reassess their global tax strategies, optimize the use of Safe Harbour provisions, and strengthen tax governance frameworks. The study concludes with strategic recommendations for MNCs to navigate this new tax environment, emphasizing holistic impact assessments and the realignment of transfer pricing policies.
Co-Authors Daryatno, Andreas Bambang Indriasari, Evy Isnaeni, Yuliasara Rasnoto