Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
P-Index
This Author published in this journals
All Journal Jurnal Akta Locus Journal of Academic Literature Review Priviet Social Sciences Journal
Sy. Muhammad Ikhsan
Universitas Tanjungpura
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Fair Competition in The Digital Era: Indonesia’s Tax Reform Through Significant Economic Presence Devina Puspita Sari; Sy. Muhammad Ikhsan
JURNAL AKTA Vol 13, No 1 (2026): March 2026
Publisher : Program Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/akta.v13i1.48801

Abstract

This study examines the development of the Permanent Establishment concept within the Indonesian tax system, the transition to the Significant Economic Presence (SEP) concept under Tax Harmonization Law. The emergence of SEP was driven by digital cross-border business models that allow multinational enterprises to derive economic benefits from Indonesia without a physical presence or permanent establishment. This study is a normative juridical, applying legislative and conceptual approaches in analyzing regulations concerning place of business and SEP concept, as well as to assess their implications for competition law in Indonesia. The research findings indicate that the implementation of SEP constitutes a strategic government measure to broaden the taxation base and overcome the limitations of the place-of-business concept, which previously focused on physical presence. By establishing criteria based on transaction value, number of users, and consolidated gross turnover, SEP provides a legal basis for taxing foreign companies that derive economic benefits from Indonesia, while also promoting fair business competition by closing loopholes for tax avoidance, align with the aims of the Anti-Monopoly Law, which ensuring equal business opportunities, safeguarding the public interest, and fostering a fair, conducive, and efficient business climate.
The regulator’s dilemma in proving algorithmic cartels against the principle of fair competition in the digital economy era Tengku Andrias Prayudha; David Banjarnahor; Auliya Rochman; Sy. Muhammad Ikhsan; Alifah Nur Fitriana Naridha
Priviet Social Sciences Journal Vol. 5 No. 12 (2025): December 2025
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v5i12.1064

Abstract

The rapid development of the digital economy, marked by the adoption of pricing algorithms, has introduced new dynamics to Indonesia's competition law landscape. Algorithmic systems enable autonomous price setting based on market data learning without direct human intervention. This condition potentially gives rise to algorithmic cartels, a form of market coordination occurring without explicit agreement, yet producing anti-competitive effects similar to conventional cartels. The national legal framework, specifically Law No. 5 of 1999 and KPPU Regulation No. 4 of 2010, remains inadequate to address this phenomenon, as it is still anchored to a traditional paradigm requiring the element of “agreement” as a prerequisite for proving violation. This study aims to analyze the dilemma faced by the regulator (KPPU) in proving the existence of algorithmic cartels against the principle of fair competition in the digital era. Employing a normative juridical approach, this study examines relevant legislation, academic literature, and international policies from the OECD and European Commission. The findings indicate a regulatory gap in Indonesia's competition law regarding proof involving autonomous systems. Furthermore, the KPPU faces conceptual and technical obstacles in determining legal intent (legal intent) and the validity of digital evidence derived from algorithmic systems. The study concludes that proving algorithmic cartels must shift from an intent-based approach to an effects-based approach, which focuses on assessing the economic impact on market structure and consumer welfare. Therefore, strategic recommendations include reinterpreting the element of “agreement” in Article 1, paragraph 7, and Article 11 of Law No. 5 of 1999 to encompass algorithmic coordination that generates anti-competitive effects. Additionally, the KPPU is mandated to develop digital evidence guidelines and strengthen the multidisciplinary institutional capacity to effectively oversee algorithmic behavior. These steps are crucial for Indonesian competition law to adapt to the realities of the digital economy while ensuring justice and legal certainty.
Konstruksi Hukum Rahasia Dagang Berbasis Tacit Knowledge di Tengah Mobilitas Barista Coffee Shop Sy. Muhammad Ikhsan; Alifah Nur Fitriana Naridha; David Banjarnahor; Auliya Rochman; Tengku Andrias Prayudha
Locus Journal of Academic Literature Review Vol 5 No 7 (2026): July
Publisher : LOCUS MEDIA PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56128/ljoalr.v5i7.1110

Abstract

Pertumbuhan coffee shop di Kota Pontianak yang telah mencapai lebih dari seribu unit usaha mendorong tingginya mobilitas barista antarkedai kopi, sebuah fenomena yang berpotensi menimbulkan sengketa rahasia dagang atas resep, teknik racikan, dan standar operasional prosedur yang bersifat tidak terdokumentasi (tacit knowledge). Artikel ini bertujuan menganalisis kedudukan hukum tacit knowledge dalam rezim rahasia dagang Indonesia serta merumuskan konstruksi hukum yang ideal untuk melindunginya. Penelitian ini menggunakan metode yuridis normatif dengan pendekatan perundang-undangan, konseptual, dan perbandingan hukum. Hasil penelitian menunjukkan bahwa Undang-Undang Nomor 30 Tahun 2000 tentang Rahasia Dagang secara normatif telah mengakomodasi informasi tidak terdokumentasi sepanjang memenuhi unsur kerahasiaan, nilai ekonomi, dan upaya menjaga kerahasiaan, namun penerapannya pada UMKM coffee shop menghadapi kendala pembuktian karena minimnya dokumentasi tertulis dan ketiadaan perjanjian kerahasiaan formal. Perbandingan dengan Trade Secrets Directive Uni Eropa dan Defend Trade Secrets Act Amerika Serikat menunjukkan pentingnya keseimbangan antara perlindungan rahasia dagang dan mobilitas tenaga kerja. Artikel ini merekomendasikan penguatan klausul kerahasiaan yang proporsional serta dokumentasi minimal bagi pelaku UMKM coffee shop.
Co-Authors Alifah Nur Fitriana Naridha Auliya Rochman David Banjarnahor Devina Puspita Sari Tengku Andrias Prayudha