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All Journal Utsaha: Journal of Entrepreneurship
Ashidiqi, Zakky
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Economics, Econometrics & Finance

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GROUNDWATER TAX AS A REGULATORY INSTRUMENT: SUPERVISION STRATEGIES FOR CONTROLLING NEGATIVE ENVIRONMENTAL EXTERNALITIES IN DKI JAKARTA Azka, Jasmine Serena; Ashidiqi, Zakky; Subagio, Aulia Tazkia
UTSAHA: Journal of Entrepreneurship Vol. 4 Issue 3 (2025)
Publisher : jfpublisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/joe.v4i3.829

Abstract

Groundwater tax (PAT) functions as a dual-purpose regional fiscal instrument that serves not only as a revenue source but also as a regulerend policy tool to control excessive groundwater extraction. The phenomenon of land subsidence in DKI Jakarta, particularly in northern areas, demonstrates the critical need for more effective supervision of groundwater utilization. This study aims to analyze the implementation of groundwater taxation in Indonesia, examine groundwater usage patterns in DKI Jakarta, and investigate supervision strategies that regional governments can employ to prevent negative externalities. The research employs a qualitative approach utilizing literature review methodology. Data were obtained from legislative regulations, government agency reports, Central Statistics Agency publications, and previous research findings. Analysis was conducted using descriptive-analytical methods, emphasizing the interconnections between regional taxation, environmental management policies, and international best practices. Results indicate that PAT implementation in DKI Jakarta remains suboptimal due to persistent challenges including taxpayer compliance issues, weak inter-agency coordination, and limited supervision resources. Comparative analysis with the Netherlands and Germany reveals that technology-based supervision systems, self-monitoring mechanisms, and revenue allocation for water conservation can enhance regulatory effectiveness. This research concludes that regulatory strengthening, improved transparency, and digital technology utilization are essential for reinforcing PAT's role as an equitable and sustainable regulerend instrument.
TAX IMPLICATIONS OF FILM COPYRIGHT ROYALTIES IN THE DIGITAL ECONOMIC TRANSFORMATION Damarani, Purnisa; Ashidiqi, Zakky; Subagio, Aulia Tazkia
UTSAHA: Journal of Entrepreneurship [IN PRESS] Vol. 4 Issue 4 (2025)
Publisher : jfpublisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/joe.v4i4.830

Abstract

Digital economic transformation has fundamentally altered film copyright royalty distribution mechanisms, transitioning from conventional channels to cross-border digital platforms. This shift creates opportunities for creators while presenting challenges in copyright protection and taxation frameworks. This research examines film royalties as Income Tax (PPh) objects, investigates digital transformation impacts on taxation systems, and analyzes fiscal policy implications for preventing base erosion and profit shifting (BEPS) practices. The research employs qualitative methodology with descriptive-analytical techniques. Data sources include national legislative regulations, academic literature, tax court decisions, and OECD Inclusive Framework on BEPS documentation. Analysis incorporates normative examination of applicable regulations and comparative assessment of domestic and international practices. Findings demonstrate that film royalties are classified as Income Tax objects under Article 4, paragraph (1), letter h of Indonesian Income Tax Law. Taxation frameworks vary by taxpayer status: Article 23 governs domestic transactions, Article 17 addresses final settlement for individuals and entities, and Article 26 regulates cross-border transactions with potential double taxation agreement adjustments. Digital distribution complexity introduces transparency risks and double taxation concerns, necessitating adaptive policy reforms. The research concludes that taxation system alignment with digital economic dynamics is essential for ensuring legal certainty, fiscal equity, and film creators' economic rights protection. This research contributes to understanding contemporary tax policy challenges in digital content monetization and provides regulatory framework development insights for emerging economies.
Co-Authors Azka, Jasmine Serena Damarani, Purnisa Subagio, Aulia Tazkia