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All Journal jurnal hukum das sollen Journal of Sharia (JOSH)
Damayanti, Elvina Eka
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Law, Crime, Criminology & Criminal Justice Social Sciences

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TINJAUAN HUKUM TERHADAP PROBLEMATIKA PAJAK BERGANDA PENGHASILAN PADA PEKERJA JARAK JAUH (REMOTE WORKER) DAN CONTENT CREATOR CROSS-PLATFORM Syamsiah, Desi; Sarosa, Budi; Damayanti, Elvina Eka; Ramadhani, Novilla Priyanka
JURNAL HUKUM DAS SOLLEN Vol 11 No 1 (2025): Jurnal Hukum Das Sollen
Publisher : Fakultas Hukum Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/das-sollen.v11i1.4168

Abstract

Globalisasi dan perkembangan teknologi digital telah melahirkan fenomena pekerja jarak jauh (remote worker) dan content creator cross-platform yang bekerja melampaui batas negara. Situasi ini menimbulkan kompleksitas dalam bidang perpajakan, khususnya terkait potensi terjadinya pajak berganda penghasilan. Pajak berganda terjadi ketika penghasilan yang sama dikenakan pajak oleh dua yurisdiksi berbeda akibat tumpang tindih aturan perpajakan. Di Indonesia, pajak penghasilan diatur dalam Undang-Undang Nomor 36 Tahun 2008 juncto Undang-Undang Nomor 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan, namun belum secara spesifik mengakomodasi karakteristik unik pekerja digital lintas negara. Meskipun tersedia mekanisme Persetujuan Penghindaran Pajak Berganda (P3B) berdasarkan Peraturan Menteri Keuangan Nomor 25/PMK.03/2018, implementasinya masih menghadapi tantangan karena ketidakjelasan status permanen establishment dan jurisdiksi perpajakan. Penulisan ini menganalisis problematika pajak berganda pada remote worker dan content creator dengan pendekatan yuridis normatif untuk mengidentifikasi solusi harmonisasi perpajakan yang adil dan efektif.
Digitalisasi Pembuktian Elektronik dalam Sengketa Wanprestasi Transaksi Fintech Syamsiah, Desi; Nugroho, Aris Setyo; Damayanti, Elvina Eka
JOSH: Journal of Sharia Vol. 5 No. 01 (2026): Vol. 05 No. 01 Januari 2026
Publisher : Universitas Sunan Drajat Lamongan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55352/josh.v5i01.2436

Abstract

The development of financial technology (fintech) as an innovation that integrates technology in financial services has changed the paradigm of economic transactions. Financial Technology (Fintech) is the implementation of information technology utilization in the financial system that produces new products, services, and business models as stipulated in Bank Indonesia Regulation No. 19/12/PBI/2017. Along with the increase in fintech transactions, there has also been an increase in default disputes involving electronic evidence in their resolution. The main challenge that arises is the validity of electronic evidence in the trial of default disputes in fintech transactions. In Indonesia, electronic evidence has a legal basis through Law No. 11 of 2008 jo. Law No. 19 of 2016 concerning Electronic Information and Transactions which recognizes the existence of electronic documents as valid evidence. This writing uses a normative juridical method by analyzing the laws and regulations on electronic transactions and civil procedural law. The results of the writing show that the electronic evidence system still faces technical and juridical obstacles in its application, especially regarding authentication, data security, and standardization in the examination of electronic evidence in court.
Co-Authors Aris Setyo Nugroho, Aris Setyo Ramadhani, Novilla Priyanka Sarosa, Budi Syamsiah, Desi