cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
H.S. Tisnanta
Contact Email
aelr@fh.unila.ac.id
Phone
+628127953199
Journal Mail Official
aelr@fh.unila.ac.id
Editorial Address
B. Building, Faculty of Law Universitas Lampung. Prof. Sumantri Brojonegoro St. No 1, Gedong Meneng, Bandar Lampung. Lampung-35145. Indonesia
Location
Kota bandar lampung,
Lampung
INDONESIA
Administrative and Environmental Law Review
Published by Universitas Lampung
ISSN : 27232484     EISSN : 27459330     DOI : https://doi.org/10.25041/aelr
Core Subject : Social,
Law, Crime, Criminology & Criminal Justice Social Sciences
The Administrative and Environmental Law Review is a journal published by the Faculty of Law, Universitas Lampung. Established in, the Administrative and Environmental Law Review aims to distribute scientific research and discusses in state administration law and environmental law in Indonesia, specifically in fields of legal environment of business, international environmental law, regulation of air pollution, regulation of water pollution, regulation of oil and gas industries. The Administrative and Environmental Law Review publishes two issues in a year. In 2021, the Administrative and Environmental Law Review Journal requires English as its main language, and therefore accepts journals only in English.
Arjuna Subject : Ilmu Sosial - Hukum
Articles 1 Documents
 1 
Search results for , issue "Vol 7 No 1 (2026)" : 1 Documents clear
An Administrative Law Dilemma from Taxing the Economic Presence in Cloud Computing Post-Constitutional Court Decision in Indonesia Syabina, Andi Firyani; Masum, Ahmad; Yunus, Ahsan; Ruslan, Achmad
Administrative and Environtmental Law Review Vol 7 No 1 (2026)
Publisher : Fakultas Hukum Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25041/aelr.v7i1.4586

Abstract

The expansion of the digital economy, particularly cloud computing, has exposed structural limitations in Indonesia’s Income Tax framework, which remains based on physical presence. In response, the government introduced the concept of significant economic presence as a new taxation basis, yet this reform was undermined when the Constitutional Court annulled its statutory foundation. Using a normative conceptual approach, this research moves beyond problem identification by proposing a concrete legislative solution to the resulting regulatory vacuum. Its contribution lies in offering a legal reconstruction model that reinstates the significant economic presence nexus within the permanent Income Tax Law by redefining the digital economy and Permanent Establishment to include quantitative indicators such as revenue thresholds and user participation. The study concludes that harmonizing Income Tax regulations with constitutional principles would strengthen legal certainty and improve Indonesia’s capacity to tax digital services such as cloud computing.

Page 1 of 1 | Total Record : 1

 1 

Filter by Year

2026 2026


Reset
Filter By Issues
All Issue Vol 7 No 1 (2026) Vol 6 No 2 (2025) Vol 6 No 1 (2025) Vol 5 No 2 (2024) Vol 5 No 1 (2024) Vol. 4 No. 2 (2023) Vol. 4 No. 1 (2023) Vol. 3 No. 2 (2022) Vol. 3 No. 1 (2022) Vol. 2 No. 2 (2021) Vol. 2 No. 1 (2021) Vol. 1 No. 2 (2020) Vol. 1 No. 1 (2020) More Issue