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All Journal Law Development Journal Sultan Agung Notary Law Review International Journal of Law Society Services Journal of Sustainable Development and Regulatory Issues IWTJ : International Water Transport Journal
Victoria, Ong Argo
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Income Tax Regulations for Child Content Creators of TikTok Platform: Inefficacy of Indonesian Legal Frameworks Wulandari, Dinda Agustin; Jaelani, Abdul Kadir; Victoria, Ong Argo
Journal of Sustainable Development and Regulatory Issues (JSDERI) Vol. 2 No. 2 (2024): Journal of Sustainable Development and Regulatory Issues
Publisher : Lembaga Contrarius Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53955/jsderi.v2i2.35

Abstract

The massive growth of social media opens the door for anyone gain a lucrative content broadcasting which in turn benefit the subject in economic capacity and later becomes a potential of taxation object. However, not all content creators are subjected to income tax, such as the minors. The imposition of income tax must consider the subjective requirements which is related to the age of the tax subject. This study aims to examine the efficacy of Indonesian legal norms as a basis for imposing taxes on child content creators who have income above the minimum tax threshold. This research employs a statute approach completed with comparative perspective. Data were collected by investigating tax regulations in Indonesia and then comparing them with tax regulations in other countries. This study finds that income tax for minors is actually mentioned in Indonesian legislation. However, these regulations do not explicitly stipulate that children bear the responsibility for their own income tax. The law stipulates that the payment of a child's income tax integrates with their parent’s tax payment. This circumstance is different from the advanced countries like the USA and Australia where regulations regarding children's income tax are specifically addressed. Consequently, in Indonesia, minor content creators who have high incomes cannot be unequivocally subjected to income tax. This is because minors cannot obtain a Taxpayer Identification Number (NPWP) in their own name. For children with an economic capacity exceeding the minimum income threshold, obtaining a Taxpayer Identification Number is not mandatory.
The Notary's Role in the Process of Making a Deed of Change in Management of CV Strenfort, Logan; Victoria, Ong Argo
Sultan Agung Notary Law Review Vol 5, No 3 (2023): September 2023
Publisher : Program Studi Master of Notary Law (S2), Faculty of Law, Universitas Islam SUltan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/sanlar.5.3.155-164

Abstract

This reasearch aims to determine and analyze the role and legal position of the Notary in making a deed of change in management of a limited partnership company (CV) due to death, the legal position of the deed clauses made by a Notary in making a deed of change in management of a limited partnership company (CV) because of death. The approach method used in this research is a sociological juridical approach, meaning research carried out on the real conditions of society or the community environment with the aim and purpose of finding facts which then lead to identification and ultimately lead to problem solving. The analytical knife in this writing uses the theory of authority and the theory of legal certainty. The results of this research show that the procedure for changing the CV management company by a successor is that there must be provisions confirming the ability to continue the CV must be clearly stated in the CV's articles of association agreement, after which all deeds are registered and announced in the Supplement to the State Gazette. Legal protection must look at stages, namely legal protection is born from legal provisions and legal regulations provided by society. Basically, legal regulations are a community agreement to regulate behavioral relationships between members of society and between individuals and the government which is considered to represent the interests of society. In general, protection means protecting something from dangerous things, something that could be interests or objects or items. Apart from that, protection also means protection given by someone to someone who is weaker.
Transformation of the Conventional Waqf System Into Cash Waqf Using an Online System in Indonesia and Malaysia Arifani, Devina; Victoria, Ong Argo; Zaenurrosyid, Zaenurrosyid
International Journal of Law Society Services Vol 4, No 1 (2024): International Journal of Law Society Services
Publisher : LAW FACULTY UNISSULA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26532/ijlss.v4i1.38139

Abstract

Waqf is a kind of charity whose rewards will flow even if the person who fulfills it has died. The benefits of the donated assets will still benefit the wider community, even if the waqif has died. When waqf is in the form of land and buildings, now you can donate online. Online waqf is a way of giving waqf by utilizing technology and the internet. The type given is cash waqf in the form of funds collected to build various public facilities and places of worship. Later, the funds that have been collected will be used to be distributed to charity projects and social activities that provide long-term benefits for the wider community, such as building mosques, orphanages, schools, hospitals, and so on. Distribution can be done on platforms that provide waqf facilities with payment methods via electronic transfer or online payment. So what is the law on online waqf? Most scholars believe the law is permissible. This is because in waqf, consent does not always have to be done directly. This means that the waqf remains valid, whether the consent and qabul are carried out face to face between the waqif and the nadzhir (waqf manager), or not in person. Most importantly, waqf must have a written agreement so as not to cause problems in the future. This is because waqf is long-term, even until the waqif dies. The waqf method is carried out by transferring a certain amount of funds to the waqf manager. After waqf, you will receive written evidence in the form of a waqf certificate issued by the waqf institution. Online waqf is one way of giving waqf that makes it easy for waqifs and nadzhir. Transactions can be done quickly without having to visit the waqf institution. As a result, digital waqf is said to be very economical in terms of costs and time. Apart from that, there are several advantages of doing online waqf, including: Wider Reach, More Efficient and Transparent, Ease of Choosing Waqf Programs and Wider Distribution.
Inland Waterways Infrastructure Victoria, Ong Argo
IWTJ : International Water Transport Journal Vol. 2 No. 1 (2020): International Water Transport Journal (IWTJ: April)
Publisher : Politeknik Transportasi Sungai Danau dan Penyeberangan Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54249/iwtj.v2i1.188

Abstract

Inland Waterways infrastructure is usually in the form of natural infrastructure in the form of rivers that can be used for cheap transportation, but sometimes problems are found in order to optimize their use by constructing canals, transfer ponds or have to be regularly treated and dredged especially on rivers that flow the rivers are out of control so that erosion that occurs in the river flow area in turn results in shallowing of the shipping lanes.
The Vessel of Inland Waterways System Shatat, Saleh Raed; Victoria, Ong Argo; Mahammed, Mohammed Abdela
IWTJ : International Water Transport Journal Vol. 2 No. 1 (2020): International Water Transport Journal (IWTJ: April)
Publisher : Politeknik Transportasi Sungai Danau dan Penyeberangan Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54249/iwtj.v2i1.191

Abstract

The granting of measuring letters, registration and registration certificates, ship worthiness certificates and ship manning certificates for vessels under GT 7 (<7 GT) were given by the Regent / Mayor as a decentralization task. The granting of measuring letters, registration certificates and registration certificates, ship worthiness certificates, vessel manning certificates, and nationality certificates for ships with sizes ranging from GT 7 and above (> 7 GT) are given by the local Regent / Mayor as assistance tasks. This is still valid until the issuance of the Latest Ministerial Regulation on Certification of River and Lake Ships.
Piracy on the High Seas Sugiharto, Rudy; Victoria, Ong Argo
IWTJ : International Water Transport Journal Vol. 2 No. 2 (2020): International Water Transport Journal (IWTJ: October)
Publisher : Politeknik Transportasi Sungai Danau dan Penyeberangan Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54249/iwtj.v2i2.194

Abstract

Piracy on the high seas, both by foreign ships and by domestic vessels in international waters, has recently caused unrest for international shipping. The prosecution of the high sea piracy crime is based on the enactment of international law relating to piracy in the high seas. The problems raised in this research are how to regulate piracy on the high seas based on international law, how is the MV Jahan Moni piracy and how are the efforts to deal with piracy problems on the high seas in the case of the MV Jahan Moni ship? The research method is carried out by normative legal research or literature law research conducted by examining library materials and empirical legal research. The legal research used is normative legal research or also known as library research with secondary data collection from magazines, books, journals, newspapers, online websites, and other library documents. Based on the explanation that has been described in previous chapters, it can be concluded that the following actions are piracy in the high seas initially and generally are motivated by economic factors. However, in its development and in today's situation, the phenomenon of piracy is in the context of acts of violence in the wider high seas. This is due to the increasing possibility of the threat of acts of terrorism in the two Strait with the background of non-economic problems, where it is very possible that these actions were also carried out on the high seas, as well as ships at sea. Piracy arrangements on the high seas are based on international law, namely based on the 1982 UN Convention on the Law of the Sea.
Responsibility of Sea Transportation Services Mutiara Latuheru, Paulina; Priambudi, Miko; Victoria, Ong Argo
IWTJ : International Water Transport Journal Vol. 2 No. 2 (2020): International Water Transport Journal (IWTJ: October)
Publisher : Politeknik Transportasi Sungai Danau dan Penyeberangan Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54249/iwtj.v2i2.196

Abstract

This study aims to determine the responsibility of the transporter due to seaworthiness and to determine the implementation of the responsibility relationship between the carrier and the passenger who does not pay the ticket. This research is empirical with data collection techniques carried out through interviews with parties related to the research topic. In addition, the author also conducts library research through data and books related to the research topic. Furthermore, the data obtained were analyzed qualitatively which was then presented descriptively. The results of this research are: 1) the ship provided by the carrier must meet safety requirements (seaworthy). Ship safety requirements are determined through ship classification in order to determine the designation and route of certain ships, The number of passengers must be in accordance with the capacity of the ship's cargo, and the ship's crew who have met the requirements stipulated in the law, as well as ship equipment that is in accordance with the applicable laws and standard operating procedures. 2.) Based on the internal regulations of PT. Pelayaran Indonesia (PELNI) has several actions that can be taken for passengers who do not have tickets or illegal passengers such as being dropped off at the nearest port, ordered to pay or have their luggage confiscated, being employed to the port of destination, and put in a ship's cell.
Analysis of Safety & Security on Crossings System in IndonesiaSingapore-Malaysia & Thailand’s Borde Hartanto, Hartanto; Sugiharto, Rudy; Victoria, Ong Argo
IWTJ : International Water Transport Journal Vol. 2 No. 2 (2020): International Water Transport Journal (IWTJ: October)
Publisher : Politeknik Transportasi Sungai Danau dan Penyeberangan Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54249/iwtj.v2i2.197

Abstract

As a border on the island of Sumatra, the city of Batam and Natuna sea is the link between Indonesia-Singapore-Malaysia & Thailand. For all of these, safeguards are needed, especially for shipping in the territory of Indonesia, because maritime safety greatly affects sustainable development efforts, especially marine transportation activities. Batam City is included in the Riau Islands province. The Riau Islands Province is located in a very strategic location considering that it is in the border area between countries, neighboring one of the world's business centers (Singapore) and is supported by the existence of an international sea transportation network with busy traffic. In otherside, Kota Bharu and Golok River MalaysiaThailand were included in the crossing system beside the sea transportation in Batam, and South China Sea/Natuna sea. Sea transportation plays a very important role in a maritime country like Indonesia, whose territory is an archipelago. Regarding sea transportation, there are 3 aspects that are interrelated with each other, namely sea traffic and transportation facilities, ports, shipping safety and security. Act No. 17 of 2008 concerning shipping, in its general provisions states that the safety and security of shipping is a condition where safety and security requirements are fulfilled in waters, ports and the maritime environment. Therefore, all parties related to shipping activities must fulfill predetermined requirements. Through concrete steps, compliance with shipping safety and security regulations will create a high level of safety and security. Therefore, it is hoped that the guarantee of safety and security in the field of sea transportation can synergize the pattern of periodic supervision of meeting the safety and security aspects that have been determined.
The Shura Concept of Government in the View of Islam and Democracy Yakin, Nur'l; Victoria, Ong Argo
Law Development Journal Vol 4, No 4 (2022): December 2022
Publisher : Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ldj.4.4.544-554

Abstract

This paper aims to briefly describe shura and will culminate in explaining the differences between shura and democracy which are products of secularism. This study uses a juridical theoretical approach by analyzing various kinds of literature, both Islamic literature and other documents about the concept of Majlis Shura and Democracy. The primary materials are in the form of Al-Qur'an and Sunnah Studies and the book Asy Shura fi al-Kitab wa as-Sunnah wa 'inda Ulama al-Muslimin by Prof. Dr. Muhammad bin Ahmad bin Salih ash-Salih. Then analyzed by reducing the data then concluded. The results of this study explain the basic concept of Shura in Islam, the urgency of the concept of Shura and the conditions for becoming a member of Shura and the similarities and differences between the concept of sura and democracy. The conclusion of this study is that shura and democracy are not the same, because shura is a method that originates from Rabb al-Basyar (Rabb of mankind), namely Allah, while democracy is the fruit of thought from weak humans which of course cannot be separated from deficiencies.
Co-Authors Abdul Kadir Arifani, Devina hartanto hartanto Mahammed, Mohammed Abdela Mutiara Latuheru, Paulina Priambudi, Miko Shatat, Saleh Raed Strenfort, Logan Sugiharto, Rudy Wulandari, Dinda Agustin Yakin, Nur'l Zaenurrosyid, Zaenurrosyid