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All Journal ISNU Nine-Star Multidisciplinary Journal (INS9MJ) Jurnal Sahabat ISNU SU
Khairiah Nasution
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Juridical Analysis of the Imposition of Value Added Tax (VAT) on Foreign Digital Products Khairiah Nasution; Zhafira Maliha; Sandrina Aika Humaira; Nayla Aulia Rangkuti; Nabilah Putri Ayuni
ISNU Nine-Star Multidisciplinary Journal Vol. 2 No. 3 (2025): Vol.2 No.3 Desember 2025
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/ins9mj.v2i3.923

Abstract

The development of digital technology has opened up new economic opportunities, including in terms of the use of foreign digital products by the Indonesian people. Products such as streaming services, digital applications, and software are now part of daily needs, but often come from overseas providers who do not have a physical presence in Indonesia. This poses challenges for the national tax system, especially in the imposition of Value Added Tax (VAT). This study aims to analyze the legal basis for the imposition of VAT on foreign digital products based on the prevailing laws and regulations in Indonesia. The research method used is normative juridical with a legislative and literature study approach. The results of the study show that the imposition of VAT on foreign digital products has been regulated in Law Number 42 of 2009 and strengthened by derivative regulations such as the Regulation of the Minister of Finance. The implementation of this policy is important to create fiscal justice between domestic and foreign business actors. However, the effectiveness of this policy still requires improvement in technical aspects and supervision. This study concludes that the legal approach to digital taxes must be continuously updated to be in line with global economic dynamics.
Analisis Hukum Jaminan Fidusia Dalam Pemberian Modal Usaha Oleh Kreditur Menurut Perspektif Undang-Undang Nomor 42 Tahun 1999 Aina Maryam Siregar; Indana Halwa Shabri; Khairiah Nasution; Nabila Putri Ayuni; Sinar Hidayat Habeahan
Jurnal Sahabat ISNU SU Vol. 2 No. 1 (2025): Vol.2 No.1 2025: Sahabat ISNU Mei
Publisher : ISNU Sumatera Utara

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Abstract

Transaksi pinjam-meminjam uang merupakan praktik ekonomi yang sudah lama ada dalam masyarakat. Fidusia merupakan suatu lembaga jaminan yang sering digunakan dalam praktik hukum perdata di Indonesia, khususnya dalam hubungan kreditur dan debitur. Jaminan fidusia memungkinkan pemberi fidusia tetap memiliki benda yang dijadikan objek jaminan, sementara hak kepemilikannya dialihkan secara kepercayaan kepada penerima fidusia. Artikel ini membahas secara mendalam pengertian, landasan hukum, serta penerapan fidusia berdasarkan Undang-Undang Nomor 42 Tahun 1999 tentang Jaminan Fidusia. Perkembangan ekonomi dan perdagangan masyarakat tidak dapat dipisahkan dari kegiatan pinjam-meminjam uang. Kebutuhan untuk kredit juga akan terus meningkat sejalan dengan kemajuan ekonomi dan perdagangan terlebih lagi bagi pengusaha menengah ke bawah. Dengan lahirnya UndangUndang No. 42 Tahun 1999 tentang Jaminan Fidusia objeknya adalah benda bergerak baik yang berwujud maupun yang tidak berwujud dan benda tidak bergerak dapat memberikan perlindungan bagi kedua pihak terlebih khususnya terhadap kreditur. Penelitian ini mengadaptasi pendekatan Normatif Yuridis dan Library Research, memfokuskan pada hukum Jaminan Fidusia Indonesia yang terdapat dalam UU No. 42 Tahun 1999 menjadi landasan hukum di Indonesia terkait jaminan fidusia.
Co-Authors Aina Maryam Siregar Indana Halwa Shabri Nabila Putri Ayuni Nabilah Putri Ayuni Nayla Aulia Rangkuti Sandrina Aika Humaira Sinar Hidayat Habeahan Zhafira Maliha