Suchergebnisse

In technological advances, the emergence of various online games that have generated billion dollars has attracted the attention of the government currently. The most of its revenue comes from the sale of virtual item (item in-game) which have almost zero marginal cost of production. In 2019, Indonesia contributed 624 million dollars, equivalent to 8.7 trillion rupiah for mobile gaming.According to Mirza Adityaswara, Senior Deputy Governor of the Bank of Indonesia (BI), this phenomenon will bring the money out of Indonesia, then it makes Indonesia's balance of trade (BOT) deficit.Indonesia's BOT has been facing shortfalls in recent years. In 2019, the BOT decreased by 61.7%, the deficit reached -US$1,933,90 million. This paper argue that Indonesia should take the case aquo as new tax base in order to resolve her deficit. An online game has its own currency which obtained through purchases using real money. This lead to trading real money for virtual objects, 'land' and 'characters' in-game. Uniquely, item in-game transaction is not only done by the developers to players but also players to players. Therefore, the phenomenon brings with it familiar legal issue such as sales tax. This paper intends to introduce the situation the current situation of case a quo in Indonesia and asserting the urgency and challenges of case aquo taxation in Indonesia.

Unlike traditional sports that relies on traditional television broadcasting, esports usually adopts live streaming on internet platforms, such as YouTube, as its medium. Through a delicate design of profit sharing, live esports streaming and media have greatly changed the video game industry from sheer family entertainment machine makers into a new frontier of money making sport, and therefore the game players into a profession that may make billion dollars annually. This paper intends to introduce the current situation of esports in Indonesia, asserting the potential to collect tax from live game streamers (Content Creators) and YouTube (Platform), and players from this newly developed sports industry to broaden the tax base in Indonesia. This research is a normative legal research. Data collected from books, journals, relevant laws and regulations. The results show that the government should either revise the current tax law and legal design that are obvious out-of-dated and dysfunctional or follow developed countries to have law specifically designed for taxing esports industry and e-economy.

The professed constitutional unitary state claim has been highly debated. Some argue that Indonesia shall be a unitary state in name, pursuant to Article 1 Para. III of the Indonesian Constitution, but Constitutional reforms after 1998 when the autocratic President Gen. Soeharto stepped down granted broad authority to local government, leading Indonesia to a quasi-federation situation in practice. On the other hand, some stick to the aforementioned Article, insisting that decentralization embedded in the Constitution Article 18 Para. II is by no means making Indonesia federal. This article takes the Act No. 13 of 2012 on Special Region of Yogyakarta (the Daerah Istimewa Yogyakarta) granting autonomy to Daerah Istimewa Yogyakarta as a case study to argue for the latter, asserting that the case merely exemplifies the decentralization characteristic embedded in the Constitution. This paper first examines the political features of federalism through a historical legal perspective, showing that the current state system in Indonesia is decentralized but not federalized. This paper concludes that the recognition of Daerah Istimewa Yogyakarta as an autonomous region is simply a practice of constitutional decentralization. This paper also higlights that with recent political development, echoing that the decentralization theory is not a product of legal interpretation, but a constitutional and political reality.

Extraordinary measures are needed to combat corruption in Indonesia which has been characterised as an extraordinary crime. This includes the application of death penalty as governed in Section 2 point (2) of the Corruption Eradication Act 1999. This paper intends to analyse the implementation of the aforementioned article on corruption case that occurs during the COVID-19 outbreak. This normative legal research relies on secondary date which are collected from various sources including books, journals, related legislation. The result of the research shows that, in regard to corruption case, the death penalty is only applicable when the corruption is committed in certain circumstances as intended in Section 2 point (2) of the Corruption Eradication Act 1999 and its amendment. These include the event of state emergency and national natural disaster. By virtue of the principle of legality, death penalty cannot be applied to the corruption cases that occurs during the national non-natural disaster like the Covid-19 pandemic. Reinterpretation of the phrase "certain circumstances" is needed for the sake of promoting justice. They should include national non-natural disasters like the Covid-19 pandemic. Extraordinary measures are needed to combat corruption in Indonesia which has been characterised as an extraordinary crime. This includes the application of death penalty as governed in Section 2 point (2) of the Corruption Eradication Act 1999. This paper intends to analyse the implementation of the aforementioned article on corruption case that occurs during the COVID-19 outbreak. This normative legal research relies on secondary date which are collected from various sources including books, journals, related legislation. The result of the research shows that, in regard to corruption case, the death penalty is only applicable when the corruption is committed in certain circumstances as intended in Section 2 point (2) of the Corruption Eradication Act 1999 and its amendment. These include the event of state emergency ...

After the peaceful agreement signed by the Indonesian government with the government of Aceh, special autonomy was granted for Aceh and provided additional space for the two governments to improve the relations. Islamic law was fully effected after the assignment of Law No. 22 of 1999 concerning Regional Autonomy and amended by Law No. 11 of 2006 concerning the Law of the Government of Aceh, which provides a legal basis for the Privileges and Application of Islamic Law in Aceh. This research aims at analyzing the history and current existence of Islamic law in Indonesia and its contradiction with human rights. As an effort to enforce Sharia law, the regional government, besides pouring it into regional regulations or what is called Qanun, also forms institutions tasked with ensuring the proper implementation of Islamic Sharia law in Aceh. The research used normative legal research with a statute approach. The data are taken from secondary data. The results found that there were no human rights violations in applying Islamic law in Aceh.