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"ABSTRACTRegulatory Impact Assessment (RIA) is a tool for improving the quality of new or modified government regulations. The absence of RIA can result in a regulation being unaccountable, non-transparent, or inconsistent. Moreover, the government will find it difficult to create policies that will benefit economic and social-welfare. In Indonesia's context, the use of RIA is just in the form of a pilot project and unsustainable both in the central andregional governments. Based on empirical research, this paper explored the existing conditions of RIA application by central and regional government in Indonesia. Moreover, this paper also analyzed the perception of the benefits and the challenges in utilizing it.The study found that RIA is still little and not optimally used in the preparation of various regulations in Indonesia both at the central and regional government levels although there are a number of benefits that would be obtained if it were used. This condition has arisen due to the lack of leader commitment, lack of apparatus knowledge of mindset andperception as well as limitations in budget, legal support, and socialization."

"ABSTRAKSejak berlakunya UU No. 12 Tahun 2011 tentang PembentukanPerundang-Undangan.yang menggantikan UU No. 10 Tahun 2004,Peraturan Desa tidak lagi disebutkan secara eksplisit dalam UU No. 12Tahun 2004.Tujuan dari penelitian ini bertujuan untuk mengetahui statusperaturan desa setelah berlakunya UU No. 12 Tahun 2011denganmenafsirkan serangkaian pasal 7 ayat (1), 7 ayat (2). 8 ayat (1) dan 8 ayat(2) dan dikombinasikan dengan masa sebelum berlakunyaUU No. 6 Tahun2014 tentang Desa dengan masa setelah berlakunyaUU No. 6 Tahun 2014tentang Desa. Penelitian ini merupakan penelitian yuridis normative denganmenggunakan kajian kepustakaan dan perundang-undangan, disusun secarasistematis dan komprehensif kemudian didapat kesimpulan yangmempunyai relevansi langsung dengan permasalahan terkait yang diteliti.Status Peraturan Desa setelah berlakunya UU No. 12 Tahun 2011 dan jikadikombinasikan dengan masa sebelum berlakunyaUU No. 6 Tahun 2014,maka masih termasuk dalam kategori peraturan perundang-undangan karenapengundangannya dalam Lembaran Derah/Berita Daerah. Sedangkansetelah berlakunya UU No. 6 Tahun 2014 tidak termasuk dalam kategoriperaturan perundang-undangan, karena diundangkan dalam LembaranDesa/BeritaDesa, keberadaannya diakui dan mengikat bagi masyarakat. Jikadikaji dengan teori kewenangan, pembentukan Peraturan Desa inimerupakan kewenangan subdelegasi yang diberikan oleh DPRD kepadaBPD dalam tataran pemerintahan desa. Ketentuan sub delegasi jugadijabarkan dalam pasal 13 UU No. 30 Tahun 2014 tentang AdministrasiPemerintahan.Untuk mengembalikan status peraturan desa masuk dalamkategori peraturan perundang-undangan maka diperlukan revisi pasal 69ayat 11 UU No. 6 tahun 2014 atau dengan mengeluarkan produk hukumberupa Permendagri yang menentukan bahwa PeraturanDesa diundangkandi Lembaran Daerah/Berita Daerah dan pembentukan Peraturan Desa agarlebih ditingkatkan lagi partisipasi masyarakat karena hal ini merupakan halyang sangat penting dalam perwujud dan demokrasi di pemerintahan desa

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ABSTRACTSince the enactment of Law No. 12 Year 2011 on the EstablishmentRegulations Undangan.yang replace Law No. 10 In 2004, the VillageRegulations no longer explicitly mentioned in Law No. 12, 2004. Thepurpose of this study aims to determine the status of village regulationsafter the enactment of Law No. 12 in 2011 to interpret a series of article 7paragraph (1), 7 (2). 8 paragraph (1) and 8 (2) and combined with theperiod prior to the enactment of Law No. 6 of 2014 concerning the villagewith the period after the enactment of Law No. 6 of 2014 concerning thevillage. This research is normative juridical using study literature and law,arranged systematically and comprehensively then be concluded that havedirect relevance to the issues related to the investigation. Regulatory StatusThe village after the enactment of Law No. 12 Year 2011 and whencombined with the period before the enactment of Law No. 6 In 2014, it wasincluded in the category of legislation for enactment in the Gazette ofRegional / Local News. Meanwhile, after the enactment of Law No. 6 Year2014 are not included in the category of legislation, as promulgated in theGazette of the Village / Village News, its existence is recognized andbinding for the community. If assessed by the authority of the theory, theformation of a Village Regulation subdelegasi authority granted byParliament to BPD at the level of village government. Conditionssubdelegasi also spelled out in article 13 of Law No. 30 Year 2014 onGovernment Administration. To restore the status of village regulations inthe category of legislation would require a revision of article 69 paragraph11 of Law No. 6 2014 or by issuing a legal product in the form ofRegulation specifies that the Village Regulations promulgated in theRegional Gazette / Regional News and the establishment of villageregulations that further enhanced community participation because it is avery important point in the realization of democracy in villageadministration."

"Selama dua dekade terakhir, internet telah menjadi media dalam melakukan kegiatan transaksi ekonomi atau disebut e-commerce. Pelaku ecommerce terdiri dari dalam negeri dan asing. Pelaku e-commerce asing juga tidak terlepas dari kewajiban perpajakan di Indonesia. Keberadaan Permanent Establishment di negara sumber menjadi hal yang sangat penting dalam pemajakan penghasilan para pelaku usaha e-commerce asing. Terdapat kesulitan didalam penentuan Permanent Establishment di era digital ekonomi. Rencana Aksi 1 BEPS masih mengakui Physical Presence sebagai dasar Permanent Establishment. India telah menerapkan Equalisation Levy sebagai wujud rekomendasi Rencana Aksi 1 BEPS. Indonesia dengan melakukan pengujian dapat mengadopsi salah satu opsi model pemajakan e-commerce.

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Over the last two decades, the internet has become a medium in conducting economic transaction activities or called e-commerce. The perpetrator of ecommerce consists of domestic and foreign. Foreign e-commerce actors are also not free from taxation obligations in Indonesia. The existence of Permanent Establishment in the source country has become very important in taxing the income of foreign e-commerce business actors. There are difficulties in determining Permanent Establishment in the digital economy era. Action Plan 1 BEPS still recognizes Physical Presence as the basis of Permanent Establishment. India has applied Equalisation Levy as a form of recommendation of Action Plan 1 BEPS. Indonesia by conducting the test can adopt one of the options of the ecommerce tax model."