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All Journal Paulus Law Journal Desentralisasi: Jurnal Hukum, Kebijakan Publik, Dan Pemerintahan
Regita Dwi Azzahra
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Law, Crime, Criminology & Criminal Justice Social Sciences

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Perbandingan Pajak di Negara Maju dan di Negara Berkembang Burhanudin Yusuf; Haliza Nur Fazriyah; Indah Agnesia Wildani; Regita Dwi Azzahra
Desentralisasi : Jurnal Hukum, Kebijakan Publik, dan Pemerintahan Vol. 2 No. 3 (2025): Agustus : Desentralisasi : Jurnal Hukum, Kebijakan Publik, dan Pemerintahan
Publisher : Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/desentralisasi.v2i3.774

Abstract

This study discusses the comparison of taxation systems between developed and developing countries, focusing on the strategic role of taxes in national development, tax administration challenges, and the relationship between public service quality and taxpayer compliance. Using a descriptive qualitative approach with a case study method, this research compares Sweden, a developed country known for its transparent and efficient tax system, with Indonesia, a developing country that still faces challenges in tax collection and administration. The findings reveal that the success of a tax system depends greatly on transparency, public service quality, and public trust. In developed countries, taxes serve not only as state revenue but also as tools for income redistribution and economic control. Meanwhile, in developing countries, the main obstacles include low compliance, legal uncertainty, weak enforcement, and underdeveloped administrative culture. Therefore, tax reform is essential to improve tax system effectiveness and public participation. This study recommends regulatory improvement, increased tax literacy, and service innovation to build a fair, transparent, and sustainable tax system.
Resolution of Digital Technology Patent Disputes in Indonesia: Case Analysis of Nokia and PT Bright Mobile Dwi Azzahra, Regita; Regita Dwi Azzahra; Upik Mutiara; Amiludin
Paulus Law Journal Vol. 7 No. 2 (2026): Maret 2026
Publisher : Fakultas Hukum Universitas Kristen Indonesia Paulus

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Abstract

he rapid development of digital technology has increased the economic value of inventions based on software, algorithms, and information technology systems, while simultaneously leading to a rise in patent disputes in Indonesia. Digital patents possess unique characteristics, as they are intangible, easily replicated, and frequently involve cross-border licensing arrangements, which complicates legal enforcement. This study aims to analyze the urgency of resolving digital patent disputes and to evaluate the effectiveness of dispute resolution mechanisms under Indonesian positive law. The research employs a normative juridical method using statutory and conceptual approaches, examining Law Number 13 of 2016 on Patents and its practical implementation. The analysis focuses on the patent dispute between Nokia Technologies OY and PT Bright Mobile Telecommunication. The findings indicate that litigation through the Commercial Court faces significant procedural and technical evidentiary challenges, resulting in ineffective dispute resolution. This study concludes that alternative dispute resolution mechanisms, particularly mediation and arbitration, are more suitable for digital patent disputes due to their efficiency, speed, and ability to preserve the economic value of inventions. Therefore, stronger legal policies and adaptive dispute resolution mechanisms are necessary to ensure legal certainty and support the development of digital technology in Indonesia.
Co-Authors Amiludin Burhanudin Yusuf Dwi Azzahra, Regita Haliza Nur Fazriyah Indah Agnesia Wildani Upik Mutiara