<![CDATA[This research examines the regulatory challenges of Over-The-Top (OTT) platforms like Netflix within the context of Indonesian law and global comparisons. The national content censorship system managed by the Film Censorship Institute (LSF) and the Ministry of Communication and Information Technology (Kominfo) still employs a pre-censorship paradigm that is both preventive and normative. This approach creates tension with the self-regulation principle implemented by Netflix globally, thus creating legal uncertainty and limited content access for users in Indonesia. In the fiscal aspect, the Value Added Tax (VAT) policy on foreign digital services has been implemented to ensure fiscal fairness, but the implementation of Income Tax (PPh) still faces obstacles due to the lack of a physical presence (Permanent Establishment) and the non-implementation of the Significant Economic Presence (SEP) concept. On the other hand, the issue of cross-border licensing emphasizes the complexity of copyright protection and cross-border content distribution, where Indonesia still emphasizes territorial restrictions as per the Berne Convention and does not yet have regional harmonization like the Audiovisual Media Services Directive (AVMSD) model in the European Union. This study concludes that Indonesia needs to develop a co-regulation mechanism and strengthen an adaptive digital legal framework to be able to maintain the sovereignty of cultural values without hindering freedom of expression and the competitiveness of the national digital economy.]]>
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