Indonesian Abstract: Peningkatan konsumsi konten dan jasa digital di era globalisasi menimbulkan permasalahan terkait pemungutan Pajak Pertambahan Nilai (PPN) atas transaksi lintas negara. Permasalahan terkait PPN menurut OECD dalam BEPS Action Plan 1 yaitu ketimpangan antara pengusaha asing...

Zakat is an instrument of Islamic teachings that are concerned with humanitarian issues, especially relating to the topic of empowerment and economic welfare of the people. In the early days, zakat was given to Mustahik to deal with problems of financial difficulties consumptively and...

Urunan Desa (URDES) is an imposition of levies in the form of a sum of money to the villagers with a particular classification, with the services provided by the village government or form of participation of rural communities in supporting the implementation of rural development and village...

The Government of Indonesia (GoI) is committed to encourage the development of the real sector and empower of MSMEs, one of the programs is People's Business Credit (KUR) that has been implemented since 2007. This program is intended for MSMEs who are considered have feasible business but have...