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Abstrak :
Tesis ini membahas tentang perlindungan hukum di bidang Hak Cipta, yaitu perlindungan hukum atas Electronic Book. Salah satu implikasi teknologi informasi yang saat ini menjadi perhatian adalah pengaruhnya terhadap eksistensi Hak Atas Kekayaan Intelektual. Internet dengan berbagai kelebihan dan kemudahan ternyata bukan hanya memberi manfaat kepada pembuat karya cipta tetapi juga menimbulkan kerugian yang berdampak pada perbuatan yang melanggar hukum seperti keamanan dan privasi data juga perlindungan hukum terhadap hak-hak asasi manusia. Dengan adanya kemajuan teknologi digital ternyata telah berdampak terhadap peningkatan pelanggaran Hak Cipta, salah satunya hak cipta atas Electronic Book di Indonesia. Perlindungan hukum atas karya cipta yang berbasis teknologi digital di Indonesia mengacu pada Undang-Undang Nomor 19 Tahun 2002 tentang Hak Cipta. Permasalahan dalam penelitian ini adalah Bagaimanakah perlindungan Hak cipta atas Electronic Book di Indonesia? Bagaimanakah gambaran penerapan atas perlindungan hak cipta Electronic Book di negara lain? Bagaimanakah upaya perlindungan hukum Electronic Book yang dapat diterapkan secara efektif di Indonesia?Sifat penelitian adalah yuridis normatif yaitu meneliti norma-norma hukum yang berlaku serta terkait dengan perlindungan Hak Cipta atas Electronic Book. Bahan menggunakan bahan hukum primer, bahan hukum sekunder dan bahan hukum tertier, dan tekbik melalui library research. Pengumpulan data dengan menggunakan studi dokumen. Bahan-bahan hukum yang diperoleh diolah dan dianalisis secara deskriptif analitis sesuai dengan permasalahan yang dibahas. Hasil dari penelitian ini menunjukkan bahwa Indonesia memberikan perlindungan atas Electronic Book melalui UUHC dan UU ITE. Singapura dan Amerika memberikan ketentuan terkait gambaran perlindungan hak cipta Electronic book di negara lain, masing-masing negara membentuk suatu peraturan yg dalam hal pembatasan tanggung jawab Internet Service Provider, sedangkan Indonesia belum memberikan ketentuan secara rinci mengenai pembatasan tanggung jawab oleh penyelenggara jasa internet atas pelanggaran hak cipta oleh pengguna layanannya,dan sudah seharusnya menjadi kesadaran bagi pemilik hak cipta untuk melindungi hasil karya ciptanya dengan melakukan pendaftaran, karena pencegahan selalu menjadi yang terbaik bagi perlindungan jangka panjang. ......This thesis discusses the legal protection in the field of copyright, namely the legal protection for Electronic Book. One of the implications of information technology today is its influence on the existence of Intellectual Property Rights. The internet, with its various advantages and facilities, actually not only gives advantages to the copyrighted work makers but also causes disadvantages which affects illegal action in security, in data privation, and in the legal protection for human rights. The advancement of digital technology has caused the increase of illegal action on digital copyrights in Indonesia, especially on Electronic Book copyrighted. Legal protection for digital base copyrighted works in Indonesia is referred to Law No. 19/2002 on Copyrights. The problem in this research is on how does the law in Indonesia protect the copyright of Electronic Book? How is the description of other country's in their effort to protect the copyright of Electronic Book? How is the form of copyright enforcement for electronic book can create an effective legal protection?The research was judicial normative studied legal norms related tolegal protection for copyrights of Electronic Book. The legal materials referred to the primary,secondary, and tertiary legal materials, using the library research technique. Thedata themselves were gathered by using documentary study, and processed andanalyzed descriptively according to the subject matter of the analysis. The result of this research show thatIndonesia providesprotection of Electronic Book through UUHC and UU ITE. Related description of Electronic Book's protection in some countries, United States and Singapura give the detail of limitation about the responsibilty of Internet Service provider whereas Indonesia have not done it in detail, each country establish a rule of law that adapted to their culture and needs, each country has the technical differences in order to ensure that they their law is going more effectivein its implementation, it is a must that Indonesia shouldalsomake establish a law related protectioncopyright based on its culture and its need in terms ofefforts to protectcopyright on theelectronic book, and the last the owners of electronic book must aware to protecttheir right from the start, such as doing any registration and documentation as an evidence if one day their copyright may hit by others, aspreventionis always be the best for a long term protection.

Abstrak :
ABSTRACT
Penelitian ini meneliti mengenai pengenaan Pajak Pertambahan Nilai PPN atas penyerahan electronic book e-book baik itu tempat terutang dan saat terutang. Tujuan penelitian ada menganalisis pengenaan PPN atas e-book dengan meninjau dari karakteristik e-book, penentuan saat terutang, tempat terutang dan tarif. Penelitian ini dilakukan menggunakan pendekatan kualitatif dengan teknik pengumpulan data melalui studi literatur dan studi lapangan. Hasil penelitian menunjukkan bahwa Pengenaan PPN atas e-book dipersamakan dengan buku cetak biasa dan terdapat perbedaan pendapat terkait karakteristik dari e-book yang dianggap Barang Kena Pajak Berwujud, Barang Kena Pajak Tidak Berwujud atau Jasa Kena Pajak. Tidak adanya peratuan spesifik terkait tempat dan saat terutangnya juga akan menyebabkan Wajib Pajak melakukan penghindaran pajak.

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ABSTRACT
This research would like to find about imposition analysis of value added tax on electronic book submission and also its taxable event. The purpose of this study is to anlyze the imposition of VAT on e-book by reviewing characteristics of e book, determining taxable event, and tax rate. This research uses qualitative approach using data collection techniques of literature revew and field study. This research shows that the imposition of VAT on e book is equal to the printed book and there are different opinion regarding the characteristics of e book that are considered as tangible goods, intangible goods,or services. There is no spesific rule related with taxable supply will cause taxable person to do tax evasion.

Abstrak :
Questo testo presenta pertanto i risultati di una ricerca quantitativa volta ad esplorare le dichiarazioni di utilizzo, gli atteggiamenti e le opinioni di studenti, professori, bibliotecari e personale amministrativo relativamente agli strumenti di lettura digitale e ai contenuti digitali. Esso offre inoltre una panoramica esaustiva dello stadio evolutivo dell'editoria digitale accademica italiana e internazionale, offrendo spunti interpretativi che aiutino a delineare le prospettive future.

Abstrak :
Pemerintah Indonesia mengeluarkan kebijakan Pembebasan Pajak Pertambahan Nilai atas buku yang diatur dalam Peraturan Menteri Keuangan Nomor 5/PMK.010/2020. Di dalam aturan ini diatur mengenai pembebasan PPN atas buku pelajaran umum, baik yang berbentuk fisik maupun elektronik. Penelitian ini bertujuan untuk menganalisis dasar pertimbangan pemerintah melakukan pembebasan PPN atas e-book, penerapan Principles of Good Tax Policy (fairness, certainty, simplicity, dan neutrality) dalam kebijakan pembebasan PPN atas e-book, dan implikasi kebijakan ini bagi Pengusaha Kena Pajak (PKP) dan negara. Penelitian dilakukan dengan menggunakan pendekatan kuantitatif dengan paradigma post positivisme dan jenis penelitian deskriptif. Pengumpulan data dilakukan dengan wawancara mendalam dan studi literatur. Hasil penelitian menunjukkan bahwa dasar pertimbangan pemerintah melakukan pembebasan PPN atas e-book dikarenakan beberapa hal, yaitu: 1) perkembangan teknologi, 2) sinkronisasi dengan UU Sistem Perbukuan, 3) kesesuaian dengan prinsip equal treatment, 4) harga buku masih mahal, dan 5) kesesuaian dengan konsep VAT exemption. Kemudian, kebijakan ini telah memenuhi prinsip fairness dan simplicity, namun belum memenuhi prinsip certainty dan neutrality. Hal tersebut dikarenakan masih terdapat ketidakpastian mengenai cakupan buku pelajaran umum serta timbulnya distorsi bagi PKP. Implikasi kebijakan ini bagi PKP adalah terjadi peningkatan penjualan e-book, namun di sisi lain tidak dapat melakukan pengkreditan PPN, sedangkan implikasi bagi negara adalah terjadi kerugian dalam jangka pendek, namun menciptakan multiplier effect dalam jangka panjang. ......The Indonesian government has issued a policy of Exemption of Value Added Tax on books regulated in Peraturan Menteri Kuangan Number 5/PMK.010/2020. This regulation regulates VAT on general textbooks, both physical and electronic. This study aims to analyze the basis of the government's considerations for exempting VAT on e-books, the application of Principles of Good Tax Policy (fairness, certainty, simplicity, and neutrality) in the VAT exemption policy on e-books, and the implications of this policy for taxpayers and the state. The research was conducted using a quantitative approach with a post-positivism paradigm and descriptive research type. Data were collected by in-depth interviews and literature studies. The results of the study indicate that the government's basic considerations for exempting VAT on e-books are due to several things, namely: 1) technological developments, 2) synchronization with the Book System Law, 3) compliance with the principle of equal treatment, 4) book prices are still expensive, and 5) conformity with the VAT exemption concept. Then, this policy has fulfill the principles of fairness and simplicity, but has not fulfill the principles of certainty and neutrality. This is because there is still uncertainty regarding the scope of general textbooks and the emergence of distortions for Taxable Persons (PKP). The implication of this policy for taxable persons is an increase in e-book sales, but on the other hand they cannot credit VAT, while the implication for the state is that there is a potential loss in the short term, but creates a multiplier effect in the long term.

Abstrak :
Learn how to set up email, social networking, videos, music, eBooks, contacts, calendar, and navigation on your Kindle Fire. Once you've discovered how to set up your accounts, check your email, and connect to the internet, you learn advanced moves that will make your Kindle Fire use similar to your laptop or desktop computing, granting you an unlimited mobile life.