Tax Law Commons^™

Transplantasi Hukum Prinsip National Treatment Dalam Undang-Undang Penanaman Modal Indonesia, Desky Setiawan

"Dharmasisya” Jurnal Program Magister Hukum FHUI

Foreign investment is one of the important elements of development for developing countries. Indonesia as a developing country needs to make efforts to pull foreign investment into the country. One of the efforts is by transplanting international legal principles aimed at foreign investor protection, such as National Treatment Principle which gives protection to the foreign shareholder by providing the same treatment to the foreign investor and domestic investor, therefore, creating a level playing field for business in the country for foreign and domestic investors alike. The legal transplant of international legal principles must also consider the existing legal rules and …

Menjaga Netralitas Pegawai Aparatur Sipil Negara, Delima Sianipar

"Dharmasisya” Jurnal Program Magister Hukum FHUI

The national purposes as stated in the 4th paragraph of the Preamble of the Constitution of the Republic of Indonesia year 1945 are to protect the whole people of Indonesia and the entire homeland of Indonesia, and in order to advance general prosperity, to develop the nation’s intellectual life,and to contribute to the implementation of a world order based on freedom, lasting peace and social justice. To achieve those purposes, the state needs civil servants that are professional, independent from political intervention, practices of corruption, collusion and nepotism, have capability to perform public services for the people and capable of …

Implication Of Regional Tax Regulation For The Investment Climate And Its Relation With Omnibus Bill On Taxation, Debora Kristina Doloksaribu

"Dharmasisya” Jurnal Program Magister Hukum FHUI

The granting of autonomy to the regions is intended to provide democratic space and public participation. Legal certainty in the administration of regional government specifically related to taxes is very crucial, specifically for economic development, as it affects the investment climate. Any discrepancy between regional and central policies is seen as an obstacle in optimizing investment performance in the regions. The Government has proposed a Bill on General Provisions and Tax Facilities for Strengthening the Economy or also known as the Omnibus Bill on Taxation which regulates, among other things, regional tax and regional levy. One of principal arrangements in …

Analisis Perlindungan Hukum Rahasia Dagang Menurut Undang-Undang Rahasia Dagang Di Indonesia Dan Amerika Serikat, Chairinaya Nizliandry

"Dharmasisya” Jurnal Program Magister Hukum FHUI

Rapid economic growth encouraged tighter competition so that business doers can survive in its industry. In their efforts to survive in its industry, a handful of rogue business doers have justified various methods, including violating intellectual property rights. That is what the owner of CV Tiga Putra Berlian did. However, not in line with the Trade Secret Law, the District Court Judge in this case decided to release him. If he adheres to the trade secret law in Indonesia, the act must be deemed to have fulfilled the elements of a trade secret violation by law and must be punished …

Politik Hukum Pengambilalihan Flight Information Region (Fir) Dari Singapura, Canris Bahri P.S

"Dharmasisya” Jurnal Program Magister Hukum FHUI

Sovereignty is one of the conditions for the establishment of a country, the sovereignty of the state is the full and highest power in a country to regulate its entire territory which includes land, water and air space above it without interference from the governments of other countries. State sovereignty in airspace based on the 1944 Chicago convention on International Civil Aviation is "Complete" and "Exclusive". Recognition of the Archipelago's Sovereignty based on the 1982 International Convention on the Law of the Sea (UNCLOS) also includes the air space above it. However, there are problems that arise in the implementation …

Jaminan Keamanan Data Pribadi Warga Negara Dalam Penyelenggaraan Urusan Pemerintahan Berbasis Elektronik (E-Government), Bunga Asoka Iswandari

"Dharmasisya” Jurnal Program Magister Hukum FHUI

Indonesia has now entered the industrial revolution 4.0 which has introduced many work system procedures and procedures that use technology. Technology is here to make it easier for humans to complete all work quickly and efficiently. Technology is also present in the government system in Indonesia. The growth and development of technology in Indonesia provides a great opportunity for the bureaucracy to be able to carry out reforms to deal with bureaucratic weaknesses so far. To make the implementation of the bureaucracy in Indonesia efficient and optimal with the help of technology, the government implements an electronic-based government system, also …

Politik Hukum Pembentukan Peraturan Perundang-Undangan Keuangan Syariah Di Indonesia, Budiman Budiman

"Dharmasisya” Jurnal Program Magister Hukum FHUI

Since ennacted of Law Number 10 Year 1998 concerning Amendment of Law Number 7 Year 1992 concerning Banking, which regulates banking activities based on sharia principles, the new era of growth of regulations in the financial services sector, not just in the banking sector, but also in the field of non-bank financial services. The enactment of Islamic financial laws and regulations takes place rapidly from year to year. The legal policy of establishment laws and regulations in the field of Islamic financial services is to make Islamic law in the field of financial services become a positive norm so that …

Perlindungan Hukum Terhadap Bentuk Fiksasi Dalam Karya Musik Berdasarkan Perkembangan Undang-Undang Hak Cipta, Boy Brian E.S

"Dharmasisya” Jurnal Program Magister Hukum FHUI

This journal aims to discuss the protection of copyright law against tapes converted into the form of a sound recording or a tool shaped CD (Compact Disc), in addition it is to discuss how enforcement against violations fixation in a piece of music that is poured into a recording tool so that it can be enjoyed through the CD. This journal will discuss about the forms of piracy which often occur in the field of copyright songs and music. In this journal will be discussed also about violations in the field of copyright songs or music that will be penalized …

Urgensi Perlindungan Hukum Atas Simpanan Uang Elektronik, Abdurrahman Marahimin

"Dharmasisya” Jurnal Program Magister Hukum FHUI

The use of electronic money shows positive developments, but is not accompanied by the development of regulations that provide legal protection to its users, especially with regard to the loss of electronic money. The problem in this study is how the legal protection for electronic money deposits and how the form of protection for electronic money deposits in the future so as to ensure the safe use of electronic money. This study uses a normative juridical method, using secondary data and using qualitative data analysis methods. The results of the study stated that the IDIC does not have the authority …

Politik Hukum Pertambangan Dalam Pelaksanaan Kewajiban Pengolahan Dan Pemurnian Mineral Dan Batubara Di Indonesia, Ahmad Nugraha Abrar

"Dharmasisya” Jurnal Program Magister Hukum FHUI

This study discusses the politics of mining law in the implementation of the obligation to process and purify minerals and coal to improve the quality of minerals and coal in Indonesia. The research focuses on the legal politics that occur in the implementation obligations in developing mineral and coal processing and refining in the country to improve the quality of minerals and coal before being exported abroad. This study also discusses the paradigm of mining regulations in processing and refining since the mining law in post-independence to reformation. The results of this study indicate that there are still problems in …

Pemanfaatan Dan Perlindungan Hukum Terhadap Sumber Daya Air Dalam Perspektif Investasi Dan Kesejahteraan, Arindita Pratiwi

"Dharmasisya” Jurnal Program Magister Hukum FHUI

As a natural resource that can be renewed and is an unlimited energy, water has an important role in meeting the daily needs of humans and other living things, without water there would be no life. The presence of the state in managing water resources for the greatest welfare of the people is a manifestation of the state's control over water resources as mandated by Article 33 paragraph (3) of the 1945 Constitution of the Republic of Indonesia and is the state's obligation to fulfill the people's rights to water. In fulfilling the need for clean water for all its …

Is Trade Sexist? How “Pink” Tariff Policies’ Harmful Effects Can Be Curtailed Through Litigation And Legislation, Miranda Hatch

BYU Law Review

No abstract provided.

Upaya Pemerintah Terhadap Perlindungan Ekspresi Budaya Tradisional Batik Motif Parang Sebagai Warisan Budaya Dunia, Raden Zulfikar Supinarko Putra

"Dharmasisya” Jurnal Program Magister Hukum FHUI

Abstract

Batik is not just a design on a piece of cloth, more than that, batik is a soul that blends in the procession of Indonesian society. Since the baby has been carried with a batik cloth, weddings wear batik cloth until when they die they will be covered with batik cloth too usually. This fact become a consideration for UNESCO to establish Indonesian Batik as a Masterpieces of the Oral and Intangible Heritage of Humanity in the Fourth Session of The Intergovernmental Committee. This research uses a normative legal research method that is descriptive and analytical using a statutory …

Perbedaan Akad Wakalah Bil Ujrah Dan Akad Qard Terhadap Permasalahan Akad Pembelian Barang Dalam Kehidupan Sehari-Hari, Zendy Sellyfio Ardiana

"Dharmasisya” Jurnal Program Magister Hukum FHUI

Abstract

The wakalah bil ujrah and qard contract are contracts that often cause difficulties in implementing the purchase of goods in everyday life, both in safekeeping for purchasing goods and for buying and selling in general. Where if it is wrong in its application, it can cause income in a sale and purchase to be haraam due to an error in understanding the contract used and not describing benefit as the core of maqashid al-sharia which has an important role in determining Islamic law. The purpose of this paper is to find out how the solution to the application of …

Tinjauan Yuridis Dalam Penyelesaian Pelanggaran Ham Berat Melalui Komisi Kebenaran Dan Rekonsiliasi Di Afrika Selatan Dan Indonesia, Tshana Erfandi

"Dharmasisya” Jurnal Program Magister Hukum FHUI

Abstract

Several countries are currently developing a solution to the problem by establishing a particular commission. The commission works outside the courts, parliament and executive. In Indonesia, In Indonesia. The People's Consultative Assembly set a stipulation regarding the establishment of the National Center for Truth and Reconciliation: (NCTR) in 2000. This stipulation has the intent and purpose for national unity to identify existing problems, determine the conditions that must be made in order to achieve national reconciliation and establish policy direction as a guide to carry out the consolidation of unity of a nation. Whereas in South Africa, the National …

State Crypto Regulation: Competing Priorities Shaping Different Outcomes, John T. Bender

Seattle Journal of Technology, Environmental, & Innovation Law

“Cryptomania” is approaching fever pitch. Public officials, practitioners, and investors alike are becoming convinced that what began as a thought experiment has given rise to a full-fledged movement that is here to stay. This movement could potentially transform the modern financial system as we know it.

Today, crypto assets and related platforms are increasingly being adopted to store, secure, and transmit massive amounts of monetary value worldwide. Enforcement agencies like the Securities and Exchange Commission and the Commodity Futures and Trading Commission have ventured into the fray by employing existing legal regimes to regulate in this new frontier. At the …

A Geographically Targeted Approach For A Preceptor Tax Incentive Using Primary Care Health Professional Shortage Areas (Hpsas), Julia Mattingly, Sarah Belcher, Samuel C. Kessler

Commonwealth Policy Papers

Years before the COVID-19 pandemic brought on a health care shortage in Kentucky, its rural areas were already struggling to obtain and attract primary care medical practitioners. Even though the number of medical school graduates in the U.S. has steadily increased throughout the years, there is a general disinterest in rural or small-town practice, and legislators throughout the country have pondered ways to address this issue plaguing communities. Versions of Preceptor Tax Incentive legislation in Kentucky have been proposed in the General Assembly to address care shortages in the state, however, all have been unsuccessful at truly targeting rural areas …

Policy Solutions To Maximize The Economic Potential Of The Casino Industry Clusters In Tunica County, Mississippi, John Furla

Honors Theses

Tunica County has come a long way over the past 30 years. From being named “America’s Ethiopia” in 1989 to leading the state in many aspects of economic development today, Tunica County has completely transformed their economy all on the back of the casino industry. Grounded in agglomeration theory, this research serves to confirm the quantitative data that claim that the casino clusters in Tunica County serve as the central driver of economic development for the area through the process of spillover. Through six qualitative interviews with officials from Tunica County government and economic development agencies, the collection of descriptive …

Table Of Contents

Seattle University Law Review

Table of Contents

Madison 2.0—Applying The Constitution’S Taxing And Spending Clause To Revitalize American Federalism, Mohamed Akram Faizer

Seattle University Law Review

This article introduces the proposal entitled Madison 2.0 which calls for an enlightened federal government to enact legislation—using its broad ability to tax and spend for the general welfare—to revitalize, as opposed to undermine, American federalism. Part I discusses American Federalism today and the need for an updated approach. Part II explores the government's dysfunctional response to the Covid-19 pandemic. Part III proposes how to revitalize American federalism through the Spending Clause. Part IV discusses how to claw back funds in situations of state recalcitrance and replacing funds with a basic income. Lastly, this article concludes by explaining why the …

Partnership Tax Provisions Of The Tcja As Illustrations Of Planning Simplification Versus Compliance Simplification Trade-Offs, Emily Cauble

Pepperdine Law Review

Oftentimes, efforts to simplify the process of reporting the tax consequences of events that have already occurred exacerbate complexity faced by taxpayers at the stage in time when they are deciding how to act. Efforts to simplify reporting include, for instance, provisions that obviate the need to value assets prior to their sale or methods for determining tax consequences that reduce the number of computational steps used when determining tax liability. While such efforts may, to a degree, simplify tax compliance, they can also set traps for unwary taxpayers at the planning stage. Avoiding asset valuation or taking short-cuts when …

Taxing The Ivory Tower: Evaluating The Excise Tax On University Endowments, Jennifer Bird-Pollan

Pepperdine Law Review

The Tax Cuts and Jobs Act of 2017 introduced the first-ever excise tax imposed on the investment income of university endowments. While it is a relatively small tax, this new law is a first step towards the exploration of taxing non-profit entities on the vast sums of wealth they hold in their endowments. In this essay I take the new tax as a starting place for investigating the justification for tax exemption for universities and thinking through the consequences of changing our approach, both in the form of the new excise tax and possible alternatives. There remain reasons to be …

May The Odds Be Ever In Your Favor: How The Tax Cuts And Jobs Act Fortified The Great Wealth Divide, Phyllis Taite

Pepperdine Law Review

Have Americans become so desensitized to inequality that we have morphed into a state of dystopia, and vast inequalities have become normalized? Discussions of dystopia typically describe acts of oppression, tyranny, inequality, and an overall undesirable societal state. Dystopia analysis also requires a hard look at societal values to determine ways to avoid adverse outcomes that vast inequalities may produce. By identifying the undesirable outcome, there is an opportunity to avoid or reverse it by enacting laws to combat inequalities. The Hunger Games is a fictional tale of wealthy society members enjoying the rewards of high society while using the …

A Gilti Fix For An Employment Tax Glitch, Richard Winchester

Pepperdine Law Review

Self-employed individuals who operate through a business entity can often dictate how much employment tax they pay, if any. That’s because the rules permit them to control whether their earnings count as labor income – which is subject to employment tax – or the returns on any capital invested in their business – which is not subject to the tax. The GILTI rules enacted as part of the 2017 Tax Act assume that capital investments generally earn a 10 percent annual rate of return. That same assumption can be used to allocate the earnings of a self-employed individual between the …

Intent, Inequality, And The Berlin Walls Of The Mind, Bobby L. Dexter

Pepperdine Law Review

Although acknowledging that various provisions in the Tax Cuts and Jobs Act of 2017 appear responsive to normative arguments presented in tax literature, this article posits that, true to its core intent, the law aggressively advanced the persistent effort to shift the tax burden away from the nation’s wealthiest citizens to the great bulk of taxpayers of more modest financial means. Thus, those with political power successfully employed the tax law to protect, preserve, and enhance prevailing wealth and income inequality. With the election of President Joe Biden and the assumption of Democratic control in both chambers of Congress, however, …

Comparing Capital Income And Wealth Taxes, Ari Glogower

Pepperdine Law Review

As part of the Pepperdine Law Review Symposium The Impact of the 2017 Tax Act on Income and Wealth Inequality: Lessons for 2020 and Beyond, this Essay compares two reform directions to rebuild the progressive tax system: an improved capital income tax—which would eliminate the benefit from deferring gains until a sale—or a wealth tax. The Essay first introduces the concept of a “rate-equivalent” wealth or capital income tax as a way to assess reform alternatives consistently and to identify the assumptions as to how the reforms would be structured. For any chosen capital income tax (or wealth tax) reform, …

Business Interruption Insurance In The Time Of Covid-19: Who Should Foot The Bill?, Paul Mchugh

Journal of Law and Policy

COVID-19-related business closures led to thousands of business interruption insurance claims and lawsuits across the country. However, throughout the history of business interruption policies, obstacles such as virus exclusions and “physical damage” requirements have been added in response to prior pandemics and catastrophic losses. These exclusions and requirements have led to many hurdles and outright denials for those seeking payment on their policies. So, then, can business owners still find some economic refuge in these policies? Despite outright denials in many courts, at least a handful of federal judges as well as a number of members of Congress seem to …

The Ingenious Biden Tax Plan, Reuven S. Avi-Yonah

Articles

In this article, the author considers the Biden administration’s Made in America Tax Plan, which would overhaul the corporate and international tax provisions of the Tax Cuts and Jobs Act and represents a long-overdue effort to more fairly tax U.S.-based multinationals.

Opportunity Zones Providing Opportunity For Whom?: How The Current Regulations Are Failing And A Solution To Uplift Communities, Ruta R. Trivedi

Washington and Lee Journal of Civil Rights and Social Justice

In 2017, the newly enacted Tax Cuts and Jobs Act created an incentive for taxpayers to invest in Qualified Opportunity Zones— census tracts that consist of low-income communities. These investments, which are incentivized via lucrative tax deferral benefits, are intended to uplift communities and leave them in a better position than they were pre-investment. However, the initiative lacks regulation requiring investments to actually benefit low-income areas, resulting in money going to places that do not need help, while communities that are in need may face displacement. This is a result of many wealthy investors finding that luxury projects are the …

Is New York's Market-To-Market Act Unconstitutionally Retroactive?, Reuven S. Avi-Yonah, David Gamage, Darien Shanske, Kirk J. Stark

Articles

In this installment of Academic Perspectives on SALT, the authors argue that if New York’s proposed Billionaire Mark-to-Market Tax Act is enacted, it should be upheld against any constitutional challenge based on retroactivity.