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All Journal Al-Risalah : Jurnal Imu Syariah dan Hukum Priviet Social Sciences Journal
Sagala, Wilson
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Religion Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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The application of intellectual property rights to the processing of haminjon resin into perfume products Sagala, Wilson; Anggusti, Martono
Priviet Social Sciences Journal Vol. 5 No. 11 (2025): November 2025
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v5i11.1001

Abstract

This article discusses the application of Intellectual Property Rights (IPR), especially patent protection, to the results of processing haminjon sap into perfume products as a form of innovation based on local wisdom. Haminjon sap, a non-timber forest product typical of North Sumatra, has high economic potential if processed into value-added products, such as perfume. However, the protection of this innovation still faces various legal and practical obstacles. Based on Law Number 13 of 2016 concerning Patents, every invention that meets the elements of novelty, inventive steps, and can be applied in industry is entitled to legal protection. However, the implementation of this protection in the small business sector is still limited due to low IPR literacy, minimal access to information, and relatively high patent registration costs for small businesses. This condition causes many small business actors to not understand the importance of exclusive rights to their inventions, thereby risking losing ownership rights and the economic value of the results of their innovations. Therefore, efforts are needed to increase legal awareness, technical assistance, and affirmative policies from the government to facilitate access to patent protection for local products such as perfume made from haminjon sap, so that they can compete sustainably in the national and international markets.
Transfer Pricing as an Instrument of Tax Avoidance in Multinational Corporations: Challenges in Law Enforcement and the Implementation of the Arm’s Length Principle in Indonesia Sagala, Wilson; Anggusti, Martono; Sihotang, Januari
Al-Risalah VOLUME 26 NO 1, MAY (2026)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/al-risalah.vi.66298

Abstract

The development of economic globalization has encouraged increased activity of multinational companies operating across jurisdictions, thus opening up opportunities for tax avoidance practices through transfer pricing mechanisms. This practice is often used to move profits from countries with high tax rates to countries with lower tax rates, which in the end can reduce state revenues and lead to injustice in the tax system. This research aims to analyze the legal enforcement mechanism for tax avoidance practices through transfer pricing in multinational companies based on Minister of Finance Regulation Number 172 of 2023 and identify the juridical obstacles faced by the Directorate GeneralTax in its application.The research method used is normative juridical legal research with a qualitative approach through literature study of statutory regulations, legal literature and related documents. The research results show that law enforcement against transfer pricing practices in Indonesia is carried out through administrative mechanisms which include the stages of monitoring at-risk taxpayers, examining transfer pricing, determining fiscal corrections, issuing Tax Assessment Letters, as well asdispute resolution through objections and appeals to the Tax Court.Even though regulations have been updated through PMK Number 172 of 2023 by adopting the arm's length principle in accordance with international standards, its implementation still faces legal obstacles such as limitations in harmonization of domestic regulations with international standards and structural complexitymultinational company.Therefore, it is necessary to strengthen regulations and institutional capacity to increase the effectiveness of supervision and enforcement of transfer pricing laws in Indonesia.
Co-Authors Januari Sihotang, Januari Martono Anggusti