Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Al-Muamalat: Jurnal Hukum dan Ekonomi Syari'ah Welfare State Jurnal Hukum
Dermawan, Muhammad Abdi
Unknown Affiliation
Religion Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Rekonstruksi Peran Indonesia sebagai Negara Berkembang melalui Intervensi Yuridis terhadap Base Erosion and Profit Shifting (BEPS) Makruf, Solihan; Mufti, Rizal Agung; Dermawan, Muhammad Abdi; Husni, Asep; Najmudin, Nandang
Al-Muamalat Jurnal Hukum dan Ekonomi Syariah Vol. 11 No. 1 (2026): Al-Muamalat: Jurnal Hukum dan Ekonomi Syari'ah
Publisher : IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/muamalat.v11i1.11494

Abstract

This study aims to reconstruct Indonesia’s role as a developing country in addressing the practice of Base Erosion and Profit Shifting (BEPS) through strategic and responsive juridical interventions. The research contributes to enriching academic discourse and provides relevant legal policy recommendations to strengthen the national taxation system against cross-border tax avoidance. The methodology employed is a normative juridical approach with a descriptive-analytical method, conducted through library research on national regulations and international legal instruments, such as the OECD BEPS Action Plan. The findings indicate that although Indonesia has adopted several BEPS actions, there remain gaps in regulatory harmonization and institutional capacity that need to be reconstructed to enable Indonesia to play a more significant role in the global tax order.
Pengaturan Hukum Penambahan Penyertaan Modal Negara ke dalam Lembaga Pengelola Investasi Menurut Peraturan Pemerintah Nomor 111 Tahun 2021 Dermawan, Muhammad Abdi; Zulvia, Ransya Ayu; Yusup, Deni Kamaludin
WELFARE STATE Jurnal Hukum Vol. 5 No. 1 (2026): April
Publisher : Prodi Ilmu Hukum Fakultas Hukum Universitas Islam Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56013/welfarestate.v5i1.5031

Abstract

  The addition of State Capital Participation (PMN) into the Investment Management Agency (LPI) under Government Regulation Number 111 of 2021 represents a strategic legal policy aimed at strengthening Indonesia’s investment capacity and the capital structure of its sovereign investment institution. This study employs a normative juridical approach by analyzing statutory regulations, legal doctrines, and relevant academic literature to examine the legal framework, conceptual implications, and economic law perspective of PMN within LPI governance.The findings indicate that PMN affirms LPI’s status as a sui generis legal entity operating under private (civil law) principles while managing assets derived from state finances, thereby creating a normative tension between state financial law principles—such as transparency, accountability, and public oversight—and the flexibility of investment management practices. Although the policy enhances    the state’s ability to consolidate strategic assets, attract investment, and accelerate economic development, LPI’s legal privileges, including immunity from asset seizure and limited direct supervision by the Audit Board of Indonesia (BPK), pose risks to fiscal control and public accountability. From an economic law perspective, the policy is justifiable as maslahah only if implemented in line with principles of justice, trustworthiness, and public benefit, thus requiring strengthened governance and oversight mechanisms.
Co-Authors Husni, Asep Kamaludin Yusup, Deni Makruf, Solihan Mufti, Rizal Agung Nandang Najmudin Zulvia, Ransya Ayu