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All Journal LEGAL BRIEF
Nafis Dwi Kartiko
Universitas Pelita Harapan, Indonesia
Law, Crime, Criminology & Criminal Justice

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Implementing Sustainable Development Goals To Achieve Community Welfare: Optimising Presidential Decree 111/2022 Yuni Priskila Ginting; Astrid Athina Indradewi; Nafis Dwi Kartiko; Salma Zhafira Hanunisa
LEGAL BRIEF Vol. 12 No. 4 (2023): October: Law Science and Field
Publisher : IHSA Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/legal.v12i4.880

Abstract

By Presidential Decree 59/2015, sustainable development targets with a global perspective were adopted in Indonesia. The Sustainable Development Goals (SDGs) have been implemented in Indonesia for the past 8 (eight) years, fulfilling a worldwide commitment. It is hoped that by enacting PRESIDENTIAL DECREE 111/2022 concerning the Implementation of Achieving the Sustainable Development Goals, the 2024 national Sustainable Development Goals (SDGs), as outlined in the book Transforming Our World: The 2030 Agenda for Sustainable Development, can be accomplished more quickly and with a more focused approach. A statutory approach and a normative juridical research methodology were adopted. The 2030 Plan for Sustainable Development is comprised of the Sustainable Development Goals. The advancement towards reaching the Sustainable Development Goals (SDGs) over the past 10 (ten) years has been undermined by a string of extraordinary global crises. To advance human development, technological mastery, a sustainable economy, equitable development, and strengthening of national resilience and governance, development pillars are required
Balancing Taxation in the Indonesian P2P Lending Landscape: Ensuring Fair and Equitable Treatment Agustin Widjiastuti; Nafis Dwi Kartiko
LEGAL BRIEF Vol. 12 No. 6 (2024): February: Law Science and Field
Publisher : IHSA Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/legal.v12i6.890

Abstract

This research aims to evaluate and compare the legal framework and tax policies of peer-to-peer lending (P2P lending) in various countries, using a normative juridical research approach. This research explores the tax implications and regulatory treatment of financial technology, particularly P2P lending platforms. The normative juridical research method focuses on the study of legal norms, principles, and doctrines. The results of this study show that there are significant similarities and differences in the VAT tax policies on P2P lending services in countries such as the European Union, Australia, Canada, and New Zealand. Each country recognises contributions under the P2P lending model as the provision of credit, which is generally exempt from VAT. However, there are differences in the treatment of the credit itself, eligibility for input tax credits, and the application of the principle of fiscal neutrality. From an Indonesian perspective, it is important to adapt tax regulations to digital innovations in the financial sector, considering the unique characteristics of technology-based financial services such as P2P lending. This policy should be able to address the complexity of services provided by P2P lending platforms and ensure fair and equitable tax treatment
Co-Authors Agustin Widjiastuti Astrid Athina Indradewi Salma Zhafira Hanunisa Yuni Priskila Ginting