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Mochammad Tanzil Multazam
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Universitas Muhammadiyah Sidoarjo Majapahit 666 B, Sidoarjo, East Java Indonesia
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INDONESIA
Indonesian Journal of Law and Economics Review
Published by Universitas Muhammadiyah Sidoarjo
ISSN : -     EISSN : 25989928     DOI : https://doi.org/10.21070/ijler
Core Subject : Economy, Social,
Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice
Indonesian Journal of Law and Economics Review (IJLER) is published by Universitas Muhammadiyah Sidoarjo four times a year. This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge.This journal aims is to provide a place for academics and practitioners to publish original research and review articles. The articles basically contains any topics concerning Law and Economics. IJLER is available in online version. Language used in this journal is Indonesia or English.
Arjuna Subject : Ilmu Sosial - Hukum
Articles 14 Documents
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Search results for , issue "Vol. 19 No. 1 (2024): February" : 14 Documents clear
Optimizing Income Tax Exemption: A Focus on the 'Subsistence Minimum' Threshold: Pembebasan dari Pajak Penghasilan pada Tingkat 'Kebutuhan Hidup Minimum' Sabirov, Mirza Kylichbayevich
Indonesian Journal of Law and Economics Review Vol. 19 No. 1 (2024): February
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i1.1000

Abstract

This article delves into the establishment of a perspective on introducing non-taxable income for individuals, emphasizing the effective organization of tax relations. Employing a rigorous research methodology, the study aims to provide conclusive insights, scientific recommendations, and practical guidance. The goals encompass fostering a deeper understanding of non-taxable income implications, while the methods involve a comprehensive examination of tax reforms, benefits, and personal income taxation. The results offer valuable perspectives on optimizing taxation systems, particularly in relation to the subsistence minimum. The implications of this research extend to informing global tax policies, promoting efficiency, and ensuring equitable fiscal practices. Highlights: The article explores the introduction of non-taxable income, addressing key issues in tax relations. It provides conclusive insights, scientific proposals, and practical recommendations for optimizing taxation systems. The research emphasizes the importance of fostering equitable fiscal practices and informing global tax policies. Keywords: Tax Relations, Tax-Free Income of Individuals, Personal Income Tax, Property Tax, Fiscal Practices
Arrangements for Granting Visas and Immigration Stay Permits for Digital Nomads in Indonesia in View of Legal Certainty: Pengaturan Pemberian Visa dan Izin Tinggal Keimigrasian bagi Digital Nomad di Indonesia Ditinjau dari Kepastian Hukum Imam, Lalu Syamsul; Wibowo, Gatot Dwi Hendro; Cahyowati, Cahyowati
Indonesian Journal of Law and Economics Review Vol. 19 No. 1 (2024): February
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i1.1001

Abstract

In the era of globalization, Indonesia stands to gain substantial benefits by swiftly implementing regulations governing visas and residence permits for digital nomads, ensuring legal certainty and unlocking significant economic potential. This research employs a normative legal approach to analyze the concept of specialized visa and residence permit arrangements for digital nomads in Indonesia, focusing on legal certainty and the classification of their activities as work. Current findings indicate a lack of specific rules for digital nomads, leading to the use of conventional visas that may not align with their online work. As digital nomads inherently engage in freelance work, compliance with labor and taxation regulations becomes imperative. To establish lawful and protected status, the government should introduce new arrangements, such as digital nomad visas with stipulated requirements like financial capability and tax payments, fostering legal certainty for all stakeholders. Highlights: Legal Void: The absence of specific rules for digital nomads in Indonesia leaves them reliant on conventional visas, creating a legal vacuum for their online work activities. Freelance Work Classification: Given that digital nomads essentially function as freelance workers, the research emphasizes the necessity of appropriately categorizing their activities within the framework of labor and taxation regulations. Policy Recommendations: The study advocates for the prompt establishment of specialized digital nomad visas and residence permits in Indonesia, incorporating financial criteria and tax obligations to ensure legal certainty and unlock economic potential. Keywords: Digital Nomads, Visa Regulations, Legal Certainty, Economic Potential, Indonesia
Household Service Quality: Insights from Quality Management Systems and Cluster Organization Models: Kualitas Layanan Rumah Tangga: Wawasan dari Sistem Manajemen Mutu dan Model Organisasi Klaster Abibullaevna, Yerejepova Bibisara
Indonesian Journal of Law and Economics Review Vol. 19 No. 1 (2024): February
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i1.1006

Abstract

This study explores the dynamics of quality management systems and cluster organization models within the household service industry. Using keywords such as household service quality, assessment methods, factors, resources, clusters, and models, we investigate the efficacy of the five-star quality management model and algorithms for evaluating quality management processes. Our findings reveal crucial insights into meeting consumer expectations, understanding social factors, and optimizing resource utilization for improved service delivery. The implications suggest the potential for enhanced collaboration, innovation acceleration, and market responsiveness, highlighting avenues for future research and industry development. Highlights: Improved collaboration: Integrating quality systems and clusters boosts service quality and customer satisfaction. Faster innovation: Algorithms speed up quality assessment, fostering industry adaptation. Responsive markets: Understanding social factors enhances market competitiveness and sustainability. Keywords: Household Service Industry, Quality Management System, Household Service Quality, Model, Cluster.
Enhancing Accounting Use in MSMEs through Experience, Knowledge, and Education: Meningkatkan Penggunaan Akuntansi di UMKM melalui Pengalaman, Pengetahuan, dan Pendidikan Marita, Tya Ayu; Nurasik, Nurasik
Indonesian Journal of Law and Economics Review Vol. 19 No. 1 (2024): February
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i1.1051

Abstract

This study examines the influence of length of business, accounting knowledge, and level of education on the use of accounting information in micro, small, and medium enterprises (MSMEs) in Ponti Sidoarjo. Using a descriptive quantitative approach and multiple linear regression analysis on data collected from 50 respondents through questionnaires, the research finds that the length of business significantly affects the use of accounting information, indicating longer-established businesses are more likely to utilize it effectively. Additionally, accounting knowledge and level of education positively influence the use of accounting information in these MSMEs. The findings highlight the importance of considering these factors collectively in enhancing accounting practices and decision-making in Ponti Sidoarjo's MSME sector, offering insights for policymakers and stakeholders to develop targeted interventions and educational programs for economic growth and sustainability. Highlight : Length of Business: Experience significantly influences accounting information use in MSMEs. Accounting Knowledge: Expertise enhances effective use of accounting information in MSMEs. Education Level: Higher education positively impacts accounting information utilization in MSMEs. Keyword : Length of Business, Accounting Knowledge, Education Level, Accounting Information, MSMEs

Page 2 of 2 | Total Record : 14

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