Claim Missing Document
Check
Articles

Found 3 Documents
Search
Journal : Jurnal Al-Hakim : Jurnal Ilmiah Mahasiswa Studi Syariah, Hukum dan Filantropi

Legal Protection of Digital Painting Works as Intellectual Property Right Calista, Jessica; Sudirman, Maman; Djaja, Benny
Jurnal Al-Hakim: Jurnal Ilmiah Mahasiswa, Studi Syariah, Hukum dan Filantropi Vol. 5 No. 2 November 2023
Publisher : Fakultas Syariah, Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jurnalalhakim.v5i2.7656

Abstract

Currently, there is evidence of plagiarism or use of digital painting works that were taken secretly without permission from the owner of the digital painting artwork, because this very free digital space makes intellectual property works vulnerable to theft. The aim and focus of the research is more on analyzing legal protection arrangements for digital painting work. The research method used is normative juridical analysis using legal data in an open source manner with digital painting objects. Based on the research results, the legal protection of digital painting is protected by Law Number 28 of 2014 concerning Copyright and an international agreement in the form of the Trips Agreement. In accordance with Article 4 of the Copyright Law which states that copyright, including digital painting, is an exclusive right which consists of moral rights and economic rights. As for legal remedies for digital painting creators whose creations are misused by other people, they can report them via the E-Commerce Platform and can take legal action outside of court and also take legal action by filing a lawsuit in the commercial court. This research contributes a new regulatory discipline to digital painting.
Validity of the Deed of Relaas at the General Meeting of Shareholders (GMS) via Teleconference Izzah, Nurul; Sudirman, Maman; Djaja, Benny
Jurnal Al-Hakim: Jurnal Ilmiah Mahasiswa, Studi Syariah, Hukum dan Filantropi Vol. 5 No. 2 November 2023
Publisher : Fakultas Syariah, Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jurnalalhakim.v5i2.7657

Abstract

The existence of GMS relaas activities via teleconference which previously only took the form of paper has become an electronic document, in its implementation it is difficult to confirm its validity, however, ratification in the form of a deed is one of the roles of a notary to create evidence in the form of an authentic deed of the General Meeting of Shareholders (GMS). The research method uses normative juridical analysis using legal data in an open source. Based on the research results, ratification of the GMS deed through teleconference media can be implemented because it is based on the law in Article 77 of Law Number 40 of 2007 concerning Limited Liability Companies, which must be followed by ratification from a notary, also supported in terms of implementation by the Services Authority Regulation Finance Number 16/POJK.04/2020. Apart from that, the validity of the notary's signature in the GMS deed allows participants in the GMS forum. The creation of a GMS relaas deed with electronic signing has also been regulated in the Information and Electronic Transactions Law. The contribution of this research material related GMS deeds of release in the company scope.
The Regulation of Personal Income Tax and Its Enforcement For Foreign Workers Kurniawan, Kurniawan; Sudirman, Maman; Djaja, Benny
Jurnal Al-Hakim: Jurnal Ilmiah Mahasiswa, Studi Syariah, Hukum dan Filantropi Vol. 5 No. 2 November 2023
Publisher : Fakultas Syariah, Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jurnalalhakim.v5i2.7658

Abstract

Foreign workers who work in Indonesia are required to pay taxes, especially taxes on the salaries they receive. However, tax collectors are often considered to be detrimental to foreign workers, because they reduce the income from their salaries. The aim of this research is to analyze the regulations for imposing salary tax on foreign nationals who work in Indonesian territory and the sanctions that can be given to foreign nationals who do not pay tax from their salaries. The research method in this scientific journal uses a normative juridical approach using data available through Open Source. The results is based on the Tax Harmonization Law, which states that foreign citizens who have obtained work permits can automatically be said to be taxpayers. As for the imposition of PPH 21 income tax for salaries for foreign workers on fixed income, the amount of income subject to tax is in the Minister of Finance Regulation number 101/PMK.010/2016. The legal sanctions for foreign citizens do not pay their salary taxes include fines, interest sanctions and increased tax sanctions. The research contribution is to raise new scientific discipline for more comprehensive regulation of foreign taxpayers.