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All Journal Pena Justisia: Media Komunikasi dan Kajian Hukum Amnesty: Jurnal Riset Perpajakan
Matteo Rossi
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Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

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Meninjau Kembali Pengimplementasian Apostille di Indonesia: Apakah Notaris Harus Diberi Kewenangan Apostille? Worang, Ruth Felyta; Anita Afriana; Nanda Anisa Lubis; Matteo Rossi
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 24 No. 2 (2025): Pena Justisia
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v24i2.6599

Abstract

Indonesia’s accession to the Apostille Convention, through Presidential Regulation No. 2 of 2021, represents a significant step toward simplifying the legalization process for documents intended for cross-border use. However, the implementation of the Apostille in Indonesia continues to face legal challenges, particularly concerning the verification period, which often exceeds the time limits stipulated in Regulation of the Minister of Law and Human Rights No. 6 of 2022. This issue has prompted discussions about transferring Apostille authority to notaries, by leveraging cyber notary systems to support notarial tasks related to Apostille issuance. This study employs a normative juridical approach combined with comparative legal analysis. This findings indicate that delegating Apostille authority to notaries may enhance the flexibility and efficiency of the Apostille process, given that notary are widely distributed across Indonesia and are bound by professional code of ethics and ethical accountability in performing their duties. A cyber notary system, particularly in the form of digitally authenticated official signatures managed by the Ministry of Law in coordination with the Indonesian Notary Association (Ikatan Notaris Indonesia), could significantly support notaries in the issuance of Apostille certification.
Digital Economy Taxation in Global Perspective: A Systematic Literature Review and Cross-Country Comparison Anastasia D'Ornay; Rusli; Mariana, Lina; Sariana Damis; Hernianti Harun; .; Matteo Rossi
Jurnal Riset Perpajakan: Amnesty Vol 8 No 2 (2025): November 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/f6302t69

Abstract

This study systematically examines the evolution, implementation, and challenges of digital economy taxation across various jurisdictions to provide a comprehensive understanding of global policy trends. Using the PRISMA (2020) framework, a systematic literature review was conducted covering 65 peer-reviewed articles, policy papers, and institutional reports published between 2020 and 2025. The review identifies three dominant themes: (1) the emergence of Digital Services Taxes (DST) and their fiscal implications, (2) the implementation of the OECD/G20 Two-Pillar Solution emphasizing global minimum taxation, and (3) administrative digitalization for tax compliance improvement. A cross-country comparison highlights significant disparities between developed and developing economies in policy adoption, compliance infrastructure, and digital readiness. While OECD member states prioritize the harmonization of tax bases and avoidance of double taxation, developing nations focus on revenue mobilization and fairness in taxing digital activities. The findings reveal that the global minimum tax enhances coordination among multinational enterprises but poses administrative challenges in low-income countries. The study contributes to international taxation discourse by integrating evidence from diverse contexts and proposing a conceptual model linking digital transformation, tax equity, and compliance efficiency. Future research should explore the long-term economic and behavioral impacts of digital tax regimes, especially in the context of global e-commerce and cross-border data monetization.
Co-Authors . Anastasia D'Ornay Anita Afriana Hernianti Harun Lina - Mariana, Lina - Nanda Anisa Lubis Rusli Sariana Damis Worang, Ruth Felyta