scholarly journals THE ROLE OF OVER THE TOP (OTT) SERVICE ON UTILIZATION OF TELECOMMUNICATION INFRASTRUCTURE BASED ON INDONESIAN TAX AND NON-TAX POLICY

2021 ◽  
Vol 56 (5) ◽  
pp. 67-79
Author(s):  
Tasya Safiranita ◽  
Zainal Muttaqin ◽  
Dadang Epi Sukarsa ◽  
Amelia Cahyadini ◽  
Sherly Ayuna Putri

The rapid development of Over the Top (OTT) services has enabled consumers to enjoy high service quality from technology even more. Nevertheless, OTT also brings other effects for telecommunications companies in Indonesia; namely, there are legal problems and obstacles faced regarding regulation and practice of tax and non-tax for OTT business providers because these services do not have a form of cooperation with telecommunications operators. In addition, the model of policies and regulations is still uncertain regarding how the tax and non-tax imposition should be in Indonesia. This study uses a normative juridical research method emphasizing secondary data (library research) with three legal materials, namely primary, secondary and tertiary legal materials. The research includes data searching and inventory and laws and regulations related to tax and non-tax imposition for OTT services on the utilization of telecommunication infrastructure and other relevant sources. Results of the study determine the extent to which regulations on the tax and non-tax imposition govern OTT media in Indonesia to understand and find the policy and regulatory issues related to tax and non-tax imposition practices faced by OTT business actors. In addition, it also aims to find obstacles in policy formulation and stipulation of tax and non-tax regulations for OTT business actors in Indonesia. Further, it seeks to find a tax and non-tax policies and regulations model for OTT business actors in Indonesia through a service collaboration, comparative, and normative approaches. Hence, this will also open up opportunities to increase state revenue from the imposition of tax and non-tax from all OTT service providers, both national and international.

2015 ◽  
Vol 3 (1) ◽  
pp. 93
Author(s):  
Dwi Purnamasari ◽  
Ashabul Kahfi ◽  
Arief Fatchur Rachman

This study aims to analyze and determine the role of the Election Supervisory Committee and the Commission (general election commission) Implementation of legislative elections in 2014 in Sidoarjo and analyze the factors that cause a lack of understanding of policy formulation election organizers in the respective organizers of the Role of Election Supervisory Committee and the General Election Commission. This research method is using descriptive qualitative approach. The data needed is a secondary data in the form of books, journals, articles, print media (newspapers) and the mass media as well as primary data obtained from informants through. Based on the results of this study concluded that the role of each institution in the administration of elections has not run optimally in accordance with Law Number 15 of 2011 on the Election. In the implementation on the ground found some constraints on each institution in organizing legislative elections in 2014 related to the duties and responsibilities between the Role of the Election Supervisory Committee and the General Election Commission.


Author(s):  
Mirza Rahmatillah ◽  
Ridwan Nurdin

The success of developing a village cannot be separated from the role of the Village Head and the entire community. A developed village can be seen from the adequate facilities and infrastructure. The head of government has a big responsibility for the progress of his village in order to create a prosperous society. The formulation of the problem in this study is how the role of the village head in the implementation of development in Li-Eue Village and how the Siyasah Fiqh and Village Law review the role of the village head in the implementation of development in Li-Eue Village. This type of research is classified as field research (field research), which is descriptive analysis, namely research that tells and describes data sourced from primary data through interviews, observations and reports in the form of documents and secondary data by conducting library research in the form of Al- Qur'an, Hadiths, opinions of scholars, laws and regulations, documents and books and other scientific works. Based on the results of the analysis, it can be concluded that the role of the Li-Eue Village head in the implementation of development in Li-Eue Village is generally less than optimal so that it is less trustworthy or responsible for the duties as village head. Judging from the existence of several developments that have not been implemented. And less transparent and less mobilizing community participation. Review of Siyasah Fiqh and Village Law, namely leaders who are less trustworthy and less responsible.


2020 ◽  
Vol 144 (1) ◽  
pp. 96-111

This article demonstrates the complex issue of the life cycle and renewal of destinations through the example of a destination in Hungary. These days, due to the ever-increasing competition among destinations both in domestic and international markets, this is the central issue in the development and management of destinations, especially where recreational and excursionist functions are dominant. The target area chosen can be found in the hinterland of a regional centre (Pécs), where, in addition to recreational functions, the repositioning efforts of the last ten years led to the more and more important role of sport tourism and supplementary tourism products like ecotourism, heritage tourism, and festival tourism. This versatility provides another challenge for the actors of the destination, as the main pillars of the renewal of the destination concern all actors in the destination (inhabitants, non-governmental organisations, service providers, and municipal self-government) in some way. During the research we thus also carried out a questionnaire survey with the local stakeholders (inhabitants and municipal self-government) and actors interested in tourism (holiday home owners, service providers), in addition to the processing of secondary data sources.


2021 ◽  
Vol 2 (1) ◽  
pp. 27-38
Author(s):  
Robinsius Asido Putra Nainggolan

The reform of criminal law in Indonesia, which has become one of the discourses, is the Article regarding insults to the President and Vice President in the 2019 RUUKUHP. The government re-included several articles of insulting the president in the Draft Criminal Code formulation, which the Constitutional Court deleted through Decision Number: 013.022/PUU IV/2006. So the problem in this research is how the policy formulation of offense against the President and Vice President is following the formulation of the RUUKUHP and how the comparison of articles on insulting the President and Vice President in the formulation of the Draft Criminal Code with the Constitutional Court Judge Decision No: 013.022/PUU IV/2006. The research method used is juridical normative based on secondary data through library research data collection and data analysis. The discussion results show that the policy for the formulation of offense against the President/Vice President following the formulation of the RUUKUHP is an effort to provide legal protection to the President/Vice President as a symbol in state life. Comparing articles regarding insults to the President and Vice President in the formulation of the RUUKUHP with the Constitutional Court Decision No: 013.022/PUUIV/2006 have both similarities and differences.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Md. Mahmudul Alam ◽  
Ala Eldin Awawdeh ◽  
Azim Izzuddin Bin Muhamad

PurposeThis study aims to explore the challenges and prospects of using e-wallets in Malaysia, and what it means for businesses and customers. Suggested here are strategies to leverage the strengths and opportunities as well as overcome the weaknesses and threats. Suggested here are strategies to leverage the strengths and opportunities as well as overcome the weaknesses and threats.Design/methodology/approachThis study analyses the e-wallet phenomenon using a SWOT (Strengths, Weaknesses, Opportunities and Threats) analysis to assess Malaysian business development. It is supported with findings from the literature and secondary data. The relevant secondary data were collected from Bank Negara Malaysia and the World Bank.FindingsThis study shows that e-wallets in Malaysia have still not achieved their purpose but there is huge potential to do so. The SWOT analysis identified several strengths (e.g. financial incorporation, easy to access, protection and safety, simple for other accounts to connect to, product and consumer service management, quick to implement/administer), weaknesses (e.g. lack of infrastructure and the “tapping” of devices already cornered by the mobile phone market, opportunities (e.g. eliminating fraud, better customer service, promotion/loyalty that can be built into customer experience) and threats (e.g. attacks from viruses, frequent inquiries whether multiple wallets can be used by clients, the concerns of reckless spending behaviour of the e-wallet users).Research limitations/implicationsThis study is crucial for assessing the current situation and the prospects of e-wallets in Malaysia. This study also offers significant insights for policymakers and e-wallet service providers to develop appropriate strategies to enhance e-wallet services in Malaysia.Originality/valueThis paper is the first of its kind to integrate a SWOT analysis and the rapid development of the e-wallet market in Malaysia. Hence, the findings could broaden our knowledge on the fintech industry and enable firms to participate in the e-wallet market.


2020 ◽  
Vol 7 (4) ◽  
pp. 281
Author(s):  
Asmuni Asmuni

The purpose of this study was to analyze the problems of online learning during the Covid-19 pandemic and the solutions to solve them. This type of research is literature study or library research using secondary data sources collected through textbooks, e-books, perodical, statutory regulations, websites, and other sources relevant to the research problem. The research data were analyzed qualitatively with an interactive model, which consists of data collection, data reduction, data presentation, and conclusion drawing. The results of this study indicate that the implementation of online learning during the Covid-19 pandemic has various problems experienced by teachers, students, and parents. The teacher's problems are in the form of weak mastery of IT and limited access to supervision of students, from students in the form of inactivity in learning, limited support facilities and internet network access, while from parents in the form of limited time in accompanying their children during online learning. These various problems can be overcome by increasing competency in IT mastery, intensive supervision by involving the role of parents, and providing manual assignments.


El Dinar ◽  
2021 ◽  
Vol 9 (1) ◽  
pp. 77-93
Author(s):  
Inayatillah Djakfar ◽  
Isnaliana Isnaliana ◽  
Yossie Kenanga Putri

This study aims to see the role of Bank Syariah Mandiri Kcp Ulee Kareng in developing halal tourism in the city of Banda Aceh. This study uses a qualitative method using a descriptive analysis approach. This research uses primary data and secondary data, namely by conducting interviews and centering studies and documentation which is analyzed in several stages, namely editing data, classifying, reducing, presenting data, and finally verifying. The results showed that Bank Syariah Mandiri Kcp Ulee Kareng has a role in developing halal tourism, namely in the Culinary Business Sector, Travel Service Providers and Lodging Providers. The financing provided to business actors is the financing of Micro Businesses. With the financing provided by this institution to players in the halal tourism industry, it has an impact on improving the economic welfare of the people.


2021 ◽  
Vol 3 (1) ◽  
pp. 27-40
Author(s):  
Susanto Susanto ◽  
Abdur Rahim

The performance of a village head as head of village government must be able to carry out its main duties, namely leading and coordinating the village administration in implementing village development. The role of the village head is one aspect that stands out and affects the success of village development. The village head is assisted by village officials, as an element of village government administration. The formulation of the problem in this research is "What is the Role of the Village Head in the Implementation of Development in Mekarjati Village, Haurgeulis Subdistrict, Indramayu Regency" and "How the Siyasah Fiqh Review and the Village Law on the Role of the Village Head in Implementing Development in Mekarjati Village". The purpose of this research is "To know the role of the village head in the implementation of village development, and" to know the Siyasah Fiqh Overview of the role of the village head in the implementation of village development." This type of research is classified as field research (field research), which is descriptive analysis, namely research that tells and describes data originating from primary data through interviews, observations and reports in the form of documents and secondary data by conducting library research. Based on the research results, it can be concluded that the role of the Mekarjati Village Head, in the implementation of village development in general, there are still some that are not optimal. It can be seen that there are still some developments that have not been carried out optimally, such as the development of education and environmental security systems (Siskamling).Keywords: Role, Village Head, Implementation, Development, Village Law, Fiqh Siyasah


2018 ◽  
Vol 2 (3) ◽  
pp. 371-387
Author(s):  
Bahrun Bahrun ◽  
Syahrizal Abbas ◽  
Iman Jauhari

Pasal 4 ayat (1) dan (2) Perma Nomor 1 Tahun 2016 menyatakan bahwa wajib terlebih dahulu diupayakan penyelesaian melalui mediasi, begitu pula Pasal 17 ayat (1) Hakim Pemeriksa Perkara mewajibkan Para Pihak menempuh Mediasi. Karena Mediasi diharapkan menjadi wadah pilihan untuk memperoleh solusi yang didasarkan pada kepentingan dan kebutuhan pihak. Penelitian ini bertujuan untuk mengetahui dan menjelaskan peranan dan hambatan hakim mediator serta untuk mengetahui upaya yang dilakukan untuk mencegah dan mengatasi terjadinya hambatan tersebut. Jenis penelitian dengan pendekatan yuridis empiris. Teknik pengumpulan data melalui penelitian kepustakaan untuk data sekunder dan penelitian untuk memperoleh data primer. Analisis data yang digunakan adalah kualitatif. Berdasarkan penelitian diketahui peranan hakim mediator dalam menangani perkara/sengketa sudah berjalan, namun belum optimal. Terbukti dari 18 (delapan belas) kasus, jumlah kasus yang selesai melalui mediasi hanya 2 (dua) kasus, sedangkan tahun 2016 sampai 2017 belum ada kasus yang selesai melalui mediasi. Hal tersebut disebabkan jumlah mediator yang terbatas dan kurang memiliki kapastitas sumber daya yang memadai. Upaya untuk mencegahnya berupa sosialisasi manfaat mediasi dan mengikuti pelatihan mediasi serta mediasi harus dilakukan secara profesional. Ketua Mahkamah Syar’iyah Banda Aceh hendaknya melakukan sosialisasi manfaat Mediasi, dan Mahkamah Agung RI hendaknya mengevaluasi praktik mediasi dan menambah jumlah hakim.Article 4 paragraph (1) and (2) Supreme Court Regulation Number 1 of 2016 states that it must first be pursued a settlement through mediation, as well as Article 17 paragraph (1) of the Judicial Examining Judge requiring the Parties to take Mediation. Because Mediation is expected to be a container of choice to obtain solutions that are based on the interests and needs of the parties. This research aims to know and explain the roles of mediator judges and obstacles faced by the judgesin settling the dispute of marital propertiesafter the divorce at Mahkamah Syar’iyah of Banda Aceh. This research also aims to know the efforts done to prevent and handlethe hurdles in settling the disputes post-divorce at Mahkamah Syar’iyah of Banda Aceh. This is juridical empirical research. The data are collectedthrough library research in order to obtain secondary data and field research is conducted in order to obtain primary data.This research applies qualitative analysis. Based on the research, it is known that the role of mediator judges in handling cases / disputes is already underway, but not optimal. It is evident from 18 cases, the number of cases completed through mediation is only 2 cases, whereas in 2016 until 2017 there have been no cases completed through mediation. This is due to the limited number of mediators and lack of adequate resource capacity. Efforts to prevent it in the form of socializing the benefits of mediation and participating in mediation and mediation training must be carried out professionally. The Chairperson of the Banda Aceh Syar'iyah Court should disseminate the benefits of Mediation, and the Indonesian Supreme Court should evaluate the practice of mediation and increase the number of judges.


Author(s):  
Rizkan Zulyadi

The main issues in this paper are as follows judge's role in court to eradicate corruption according to law number 20 in 2001 (Study of Decision 16/PID.SUS.K/2011/PN.MDN). This type of research is normative or normative juridical or library legal research which can be interpreted as legal research by examining library materials and secondary materials.The nature of this study is descriptive analytical.This research will be carried out by the researcher is Medan Disrict Court, having his address at Court Road No. 8 Medan Medan City, North Sumatera Province This research will be carried out by researchers starting in December 2018 until completion Data collection techniques are used in writing this essay are through library research techniques and also through the help of electronic media, namely the internet, and the method of data analysis conducted by the author is to use a normative legal approach that examines secondary data. The result shows that the role of the judge in an effort to eradicate corruption cases in the Medan District Court contained in the Decision Study 16/PID.SUS.K/2011/PN.MDN, namely to prosecute the process of corruption cases and impose corruption penalties with imprisonment during 2 (two) years 6 (six) months and a fine of Rp. 50,000,000 (fifty million rupiahs), provided that the fine is not paid, it must be replaced with imprisonment for 2 (two) months.


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