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Technology and Economics Law Journal
Published by Universitas Indonesia
ISSN : -     EISSN : 28286294     DOI : https://doi.org/10.21143/TELJ
Core Subject :
The Technology and Economics Law Journal aims to accelerate legal scholars and professionals to provide written reviews on the latest developments and problems in Economic and Technology Law in Indonesia. The Technology and Economics Law Journal provides a covering focus covering: Law: Commercial Law. Law: Intellectual Property Law. Law: Technology Law. Law: Other Law.
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Articles 46 Documents
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Penindakan Terhadap Aplikasi Pinjaman Online Ilegal Di Google Play Store Qinvi, Nada Ulya; Prastyo, Brian Amy
Technology and Economics Law Journal
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Analisis Sengketa Dagang Merek Terkenal Antara Tbl Licensing Llc Dengan Timberlake Indonesia (Studi Kasus Putusan Mahkamah Agung Nomor 42/Pdt.Sus-Merek/2020/PN.Niaga.Jkt.Pst) Diyani, Trini; Sardjono, Agus
Technology and Economics Law Journal
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Perjanjian Kerjasama Antara Pemilik Lahan Dengan Pengelola Kawasan Wisata Sungai Suci Di Pasar Pedati Kabupaten Bengkulu Tengah ., Satria; Hermansyah, Edi; Fitriah, Nurhani
Technology and Economics Law Journal
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Prospek Menetapkan Robot Sebagai Subyek Hukum Prastyo, Brian Amy; Hutagalung, Ronald Tumpal
Technology and Economics Law Journal
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Mandatory Refererence to the OECD Commentary for Tax Treaty Interpretation PURPOSES - is it necessary? A Case Study of the New Protocol to 2002 Indonesia – the Netherlands Tax Treaty signed on 30 July 2015 Sukardi, Ichwan
Technology and Economics Law Journal
Publisher : UI Scholars Hub

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The Indonesia-Netherlands Double Taxation Agreement (“DTA”) has been renegotiated and amended several times until the latest amendment which was made in 2015 whereby a new protocol was produced. What is interesting about this new protocol is the requirement to refer to the OECD Commentary in interpreting the DTA articles that are identical and similar to OECD Model, especially in relation to the term “Beneficial Owner”. Over the last two decades, the usage of Dutch SPVs in financing structure have triggered many tax disputes between the Tax Authority in Indonesia (the Directorate General of Taxation or “DGT’) and the Indonesian taxpayer. The DGT would typically reject the treaty benefit for using WHT exemption for interest payment and impose the 20% WHT rate instead. However, it is in the core interests of the Dutch to maintain its position of being the hub for investors to enter into the European financial market, and therefore it is of much importance for it to secure favorable treaty provisions ,despite the fact that the WHT rate on interest payment has since been amended to 5%. On the other hand, we are all aware that the Commentary is designed as a reference in interpreting the treaty, and shall not be the legal binding instrument, as expressed by the Committee on Fiscal Affairs. On this basis, most of the scholars view that there is no legal binding status of the Commentary to parties signing the DTA. The VCLT (Vienna Convention on the Law of Treaties), though, requires good faith in the interpretation of the treaties, and Indonesia’s position on how to interpret the treaty should pave the way for us to recognize that there is no such rejection on referring to the Commentary in interpreting the DTAs.
Legal Protection Of OVO E-Wallet Users As An Electronic Means Of Payment Lahtifa, Fitri Dorrotul; Ambarini, Nur Sulistyo B.; Fitriah, Nurhani
Technology and Economics Law Journal
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The development of an era that is increasingly sophisticated with the emergence of various technologies, one of which is the OVO E-wallet, which can make it easier for people to make payments, the public can also easily access using the OVO E-wallet, anytime and anywhere. OVO is the most widely used E-wallet for online and offline transactions with the largest number of active users, 31%. The total number of E-wallet users in the country has been recorded at 63.6 million. In using the OVO application, problems that occur that harm OVO users include doing top up OVO but the results of the top up do not come in but the balance in the account has been deducted and also when making transactions via OVO to another account where the balance in OVO is already deducted and the delivery notification was successful but the balance did not appear in the destination account. The purpose of this study is to analyze and find out about the legal protection of OVO E-wallet users as an electronic payment tool and to describe the responsibility of the OVO E-wallet for losses experienced by consumers. This research is a type of normative legal research with a statutory and legal approach. The case approach is by reviewing all legislation related to legal issues and building legal arguments in cases. Based on the results of the study, it can be understood that the agreement given by the OVO E-Wallet to the user is a standard agreement. Legal protection for OVO E-Wallet users is regulated in the Consumer Protection Act, the Basic Law, OJK and the ITE Law. The form of OVO E-wallet’s responsibility to OVO users is to return money to users who have suffered losses.
Quo Vadis Iktikad Baik Direksi Dalam Pengurusan Perseroan Terbatas Taurisa, Devi
Technology and Economics Law Journal
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Manajemen Aset Dan Strategi Pemanfaatan Hak Kekayaan Intelektual (Hak Cipta Sebagai Aset Tak Berwujud) Adhitya, Arya
Technology and Economics Law Journal
Publisher : UI Scholars Hub

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Assets are one of the results of activities carried out by government agencies. One of these assets can be intellectual property rights (IPR), as intangible assets. IPR is one of the results of thinking or creativity of the State Civil Apparatus (ASN) in official relations with Government Agencies. These IPRs are managed as assets belonging to government agencies. Management of IPR Assets is still not managed well, correctly and ideally. The implementation of IPR asset management needs to be carried out and maximized in order to provide benefits. One of the benefits generated is the economic benefits of the owners and holders of IPR, as well as to parties who have an interest in and utilize the IPR. The form of utilization, the strategy determined, and the role of government agencies are important things to study in depth so that a good, correct and ideal IPR asset management formula is obtained in government agencies. This research was carried out by taking an approach based on statutory regulations, legal and non-legal theories, books and related literature, in order to gain understanding and provide the expected and proper results from a form of IPR asset management.
Pembatasan Hak Cipta Terkait Remix Lagu Berdasarkan Doktrin Fair Use Dan Undang- Undang Nomor 28 Tahun 2014 Tentang Hak Cipta Puspasari, Anastasia Theresia; Sardjono, Agus
Technology and Economics Law Journal
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Penerapan Doktrin Fair Use Pada Penayangan Cuplikan Film Tanpa Izin Dalam Video Ulasan Film Pada Platform Youtube Di Indonesia Ash Shiddiq, Fadhilah Pijar
Technology and Economics Law Journal
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