JCIC : Jurnal CIC Lembaga Riset dan Konsultan Sosial https://www.journal.cicofficial.com/index.php/jbo <p align="justify">JCIC: Jurnal CIC Lembaga Riset dan Konsultan Sosial (e-ISSN: 2746-5160) is a peer-reviewed journal published by the CIC Lembaga Riset dan Konsultan Sosial. JCIC publishes its articles annually every March and September. The articles published by JCIC: Jurnal CIC Lembaga Riset dan Konsultan Sosial is scientific articles that explain a research result and analytical review in the field of social humanities. We are publishing articles under the focus and scope of sociology, law, politics, education, social development, government, democracy, religion and politics, urban studies, rural studies, gender, media studies, and other related themes.</p> CIC Lembaga Riset dan Konsultan Sosial en-US JCIC : Jurnal CIC Lembaga Riset dan Konsultan Sosial 2746-5160 <p>Authors who publish with this journal agree to the following terms:</p> <ol type="a"> <ol type="a"> <li class="show">Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a&nbsp;<a href="https://creativecommons.org/licenses/by-sa/4.0/">Creative Commons Attribution License</a> that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal</li> <li class="show">Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.</li> <li class="show">Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See&nbsp;<a href="http://opcit.eprints.org/oacitation-biblio.html" target="_new">The Effect of Open Access</a>).</li> </ol> </ol> <p><strong>JCIC : Jurnal CIC Lembaga Riset dan Konsultan Sosial</strong> have CC-BY or an equivalent license as the optimal license for the publication, distribution, use, and reuse of scholarly work.</p> <p>In developing strategy and setting priorities, J<strong>CIC : Jurnal CIC Lembaga Riset dan Konsultan Sosial</strong>&nbsp;recognize that free access is better than priced access, libre access is better than free access, and libre under CC-BY or the equivalent is better than libre under more restrictive open licenses. We should achieve what we can when we can. We should not delay achieving free in order to achieve libre, and we should not stop with free when we can achieve libre.</p> Conditional Harmony: The Relations between Mining Company and Local People https://www.journal.cicofficial.com/index.php/jbo/article/view/24 <p><em>Mining corporation plays a role as surrogate state since it takes after the state in its development agenda. One of the biggest coal mining companies in Indonesia, PT. KPC (Kaltim Prima Coal), has carried out several activities other than mining ones. The activities are manifested in CSR (Corporate Social Responsibility) programs. An obligation to recover post-mining area by KPC is already implemented in a program called PESAT (Integrated Cattle Farm) which is one of the CSR programs. The farm in the recovered post-mining area is developed as a social program for people living around the mining area. My research was carried out with qualitative approach. Participatory observation and interviews with people in the village of Swarga Bara, Kutai Timur, East Kalimantan, were used in collecting data. The result shows that the people living around the KPC is an active agent in responding the corporate lives. The local people, in fact, depend on the KPC’s social programs since the programs are in favor of local development and welfare. Nevertheless, the local people respond negatively toward programs which do not meet their needs</em></p> Gilang Mahadika Copyright (c) 2021 JCIC : Jurnal CIC Lembaga Riset dan Konsultan Sosial 2021-03-28 2021-03-28 3 1 1 16 10.51486/jbo.v3i1.24 Capability in Utilizing Social Media as a Promotion Strategy for Increasing the UMKM Economy https://www.journal.cicofficial.com/index.php/jbo/article/view/17 <p><em>The business world in Indonesian is now expanding, including UMKM. A lot of MSMEs in Indonesian today can be used to support the country’s economy. Especially is it supported by the growing information technology. They include social media such as facebook, whatsapp, instagram, and the like, which can be used as promotional media for businesses. The fact is that micro business leaders lack the optimum understanding and optimally utilizing technology, which suggests that they lack the ability to read the business opportunities. If they can harness the technology optimally then surely the profit they get is absolute. Furthermore, people are more likely to know their business because of the unlimited social media reach, making it easier to be known to the public. From the data I’ve obtained, micro businesses are underulitizing the sophistication of current technology, especially for those who are old and have little knowledge. Then, the majority of women in business can not give much&nbsp; attention to their business because their something higher priority, such as family. As we know it is only natural for a women to take care of the household so that there is a gap between the male and the female. It is these gaps that prevent the use of information technology in the economic growth of MSMEs.</em></p> Luky Destianah Copyright (c) 2021 JCIC : Jurnal CIC Lembaga Riset dan Konsultan Sosial 2021-03-28 2021-03-28 3 1 17 26 10.51486/jbo.v3i1.17 Evaluation of Fairness of Trademarks Royalty Prices in Transfer Pricing Transactions (Case Study of PT X Court Decisions) https://www.journal.cicofficial.com/index.php/jbo/article/view/52 <p><strong>ABSTRACT</strong></p> <p>This study aims to analyze the arm’s length price of transfer pricing transactions for parties conducting cross-border transactions as well as to see the basis and considerations of the panel of judges regarding royalty on trademark license for tax court decision disputes. The method used in this research is a qualitative approach by looking at the sources of books, documents, national and international journals, as well as laws related to the research topic of transfer pricing. The results of this study concluded that the beneficial owner of IP was Friesland Brands BV, therefore the economic ownership of the IP was Friesland Brands BV because it had developed and continued to develop royalties on the trademark of data, methods, processes, capabilities, and expertise in connection with the milk-making activity. The Panel of Judges did not use the various meanings of a trademark to prove the existence of the trademark. The definition of a trademark that can be used by judges to prove the existence of a trademark is based on international and domestic provisions.</p> <p>Keywords: arm’s length price, tax dispute, trademarks</p> <p>&nbsp;</p> <p><strong>ABSTRAK</strong></p> <p><em>Penelitian ini bertujuan untuk menganalisis harga wajar atas transaksi transfer pricing bagi pihak-pihak yang melakukan transaksi lintas negara serta melihat dasar dan pertimbangan majelis hakim terkait royalty on trademark lisence atas sengketa putusan pengadilan pajak. Metode yang digunakan dalam penelitian ini yaitu menggunakan pendekatan kualitatif </em><em>dengan melihat berbagai sumber antara lain yaitu buku-buku, dokumen, jurnal nasional dan internasional, serta undang-undang yang terkait dengan topik transfer pricing. Hasil penelitian ini memperoleh kesimpulan bahwa beneficial owner atas IP adalah Friesland Brands BV, oleh karena itu economic ownership atas IP tersebut adalah Friesland Brands BV karena telah mengembangkan dan melanjutkan untuk mengembangkan royalty on trademark tersebut atas data, metode, proses, kemampuan dan keahlian sehubungan dengan aktivitas pembuatan susu tersebut. Majelis Hakim tidak menggunakan berbagai pengertian merek dagang untuk melakukan pembuktian keberadaan merek dagang tersebut. Pengertian merek dagang yang dapat digunakan hakim untuk membuktikan keberadaan trademark (merek dagang) tersebut berdasarkan ketentuan internasional dan domestik.</em></p> <p><strong>Kata Kunci: </strong><em>harga wajar, sengketa pajak, trademarks</em></p> <p>&nbsp;</p> Intan Puspanita Danny Septriadi Copyright (c) 2021 JCIC : Jurnal CIC Lembaga Riset dan Konsultan Sosial 2021-03-28 2021-03-28 3 1 27 36 10.51486/jbo.v3i1.52 Increased Public Understanding of the Agreement on Fish Management in Sungai Paku Village Kampar Kiri Sub-District Kampar District https://www.journal.cicofficial.com/index.php/jbo/article/view/55 <p><em>The purpose of this service to the community is to analyze the implementation of the contents of the agreement agreed on by both parties in Sungai Paku Village, Kampar Kiri Subdistrict, Kampar Regency, in the aspect of legal consequences caused not to implement the agreement of default, in the perspective of business law. The target of the settlement of this defaulting case is very important in the business world for business competition to improve the standard of living of the Sungai Paku Village community, in particular and, hence the follow-up of the results of this service, may be useful for the service team and outside parties related to small and medium enterprises regarding this default is in the form of material articles on lecture studies for students and allows at the same time to do community service. The method of implementation is sociological law research which is more focused on the problems that arise and for that the researcher focuses on the discussion of statutory provisions and see how law is practiced in society. In the discussion of service found that the problems faced by the community, it is necessary to solve the problem by providing a clear picture to the community. </em></p> Yeni Triana Copyright (c) 2021-03-28 2021-03-28 3 1 37 44 10.51486/jbo.v3i1.55 Implementation of Halal Product Guarantee for Micro Enterprises https://www.journal.cicofficial.com/index.php/jbo/article/view/53 <p><em>The implementation of Law Number 33 of 2014 concerning Halal Product Guarantee regulates the obligation of halal certification for business products. The obligation of dependent certification for micro business actors in harmonizing the program, it can be a challenge in itself considering the cost of certification is not cheap. The purpose of this study is to determine the implementation of halal product guarantees after the implementation of the Job Creation Law which changes some of the provisions of the Halal Product Guarantee as stipulated in Law Number 33 of 2014. This research is also conducted to find out in detail how micro-businesses are running in implementing halal product guarantees after the enactment of the Job Creation Law. Descriptive qualitative method is used in this study to adjust the opinion between the researchers and the information obtained. The choice of this method was made because the analysis could not be in the form of numbers and the researcher would rather describe all phenomena that exist in society clearly. This study found that the Job Creation Law was able to accommodate the problem of guaranteeing halal products for micro-entrepreneurs. Such as the problem of the severity of the cost of certification, the submission mechanism and the due date for issuing halal certification.</em></p> Muhammad Abduh Copyright (c) 2021 JCIC : Jurnal CIC Lembaga Riset dan Konsultan Sosial 2021-03-28 2021-03-28 3 1 45 52 10.51486/jbo.v3i1.53 Analysis of Influence on The Level of The Economy, Knowledge of Taxes, and Sanctions on Compliance with Land and Building Tax Payments in Rural and Urban Areas (PBB-P2) https://www.journal.cicofficial.com/index.php/jbo/article/view/54 <p><em>The purpose of this study was to determine and analyze the level of the economy, knowledge of taxes, and sanctions on compliance with land and building tax payments in rural and urban areas (PBB-P2) for the people of Cadasari District, Pandeglang Regency. This research uses a quantitative approach. The data source used in this study is primary data; this research was taken by distributing questionnaires to the respondents, namely land and building taxpayers in Cadasari District, Pandeglang Regency. The data analysis method used in this study is multiple linear regressions (Multiple Regression Analysis). This analysis is intended to reveal the influence between several independent variables and the dependent variable. The population in this study was the people of Cadasari District who were registered as land and building taxpayers (PBB-P2) at the end of 2020, namely 2417 people, while the sample using Slovin’s formula was determined as many as 44 samples. The results of the research on the hypothesis that part there is an influence on the level of the economy, knowledge of taxes and sanctions on compliance with the payment of Rural and Urban Land and Building Tax (PBB-P2) for the people of Cadasari District, Pandeglang Regency.</em></p> Refi Pratiwi Mas Iman Kusnandar Copyright (c) 2021 JCIC : Jurnal CIC Lembaga Riset dan Konsultan Sosial 2021-03-28 2021-03-28 3 1 53 58 10.51486/jbo.v3i1.54 Critical Discourse Analysis Fairclough on The Content of Game FF and PUBG in The Media Tiktok https://www.journal.cicofficial.com/index.php/jbo/article/view/25 <p>A media that can connect every human being in all corners of the world so that it creates a new world, namely the online or virtual world. From here it is very possible for an exchange of ideology to occur through a discourse carried by an individual or a group which could be through a content channeled through a medium such as Tiktok for example. The purpose of this research is to analyze critical discourse on the contents in Tiktok media related to FF and PUBG games. The research method used is qualitative with a critical paradigm as a foundation in the point of view used. The theory used in this study is Norman Fairclough's critical discourse analysis with descriptive analysis, interpretation and explanation methods. The result of this research is the discovery of differences in discourse that are raised in each content in Tiktok media, where each content framing is carried out with the characteristics of each individual, so that the meaning of the discourse raised can be known by the general public.</p> Bayu Aji Sastra Jendra Copyright (c) 2021 JCIC : Jurnal CIC Lembaga Riset dan Konsultan Sosial 2021-03-28 2021-03-28 3 1 59 72 10.51486/jbo.v3i1.25