The development of technology today makes humans coexist with technology. Many human activities can be carried out through the internet network. One of them is the presence of the metaverse which is a technology that contains virtual interactions, digital objects, and decentralized humans from various platforms. Metaverse is used by many people as a medium for buying and selling transactions. Metaverse users generally sell their products in the form of NFTs. Various well-known brands have started promoting their products through the metaverse. The emergence of well-known brands in the metaverse is an opportunity for irresponsible parties to infringe brand rights. As was the case in Ryder Ripps v. Yuga Labs. Pollution, imitation, obscuration, and so forth of well-known trademarks are carried out by irresponsible parties. One of them is the doctrine of Trademark Dilution. Trademark dilution is the unauthorized use by other parties that can weaken the quality or characteristics of a trademark. This makes the question of how the protection of trademarks in the virtual space of the metaverse and what legal action can be taken when there is a violation of trademark rights. Not many countries have regulated the protection of digital trademarks specifically against trademark dilution, as well as Indonesia. This research will be conducted using a non-native juridical approach method with legal sources in the form of laws and regulations, international agreements, theories, and legal rules. The focus of this research is how metaverse with the platform in it can protect the trademark with the terms and conditions agreement of account users in the platform. The result of this research is that brands can be protected against infringement of rights to the brand as well as brand dilution by referring to the terms and conditions of account users listed in the platform. In addition, the legal action that can be taken is to file a lawsuit as determined by the platform and the removal of related content.

Cinematographic work is protected by law under the Copyright Law No. 28 of 2014 in Indonesia. The fundamental principle is that the Creator is entitled to fair remuneration for the use of their work, in line with the alter-ego concept that gives the highest position to the Creator. In contrast to Indonesia, Germany has clearly regulated the procedures for the collection, management, and distribution of remuneration through the Urheberrechtsgesetz and the Collective Management Organization (CMO) operating with authorization from the Creator. The research method used is juridical-normative with a descriptive analysis approach. This study applies a comparative legal approach, utilizing data from both conventional and online literary sources, as well as interviews. The research findings indicate that Indonesia does not yet have specific regulations to protect the economic rights of digital cinematography. The absence of a Collective Management Organization (CMO) leads to an imbalance in licensing agreements between the Creator and digital platforms as users of cinematographic works.

<p align="center"><strong>Abstrak</strong></p><p>                       Teknologi informasi berkembang dengan sangat pesat. <em>F</em><em>inancial technology</em>, juga semakin digunakan masyarakat, terutama karena adanya gelombang revolusi industri 4.0. Salah satu bentuk <em>financial technology</em> yang dikenal dan digunakan masyarakat Indonesia yaitu <em>donation-based crowdfunding</em>. <em>Donation-based crowdfunding </em>dapat diartikan sebagai suatu media <em>financial technology</em> yang menggalang dana dari sejumlah banyak kontributor, berupa donasi kemanusiaan. Namun di Indonesia terdapat kelemahan dari praktik <em>financial technology </em>ini, dengan adanya  kecenderungan dari pemilik <em>campaign </em>  untuk menyelewengkan donasi yang telah terkumpul. Penelitian ini bertujuan untuk mengetahui bagaimanakah tanggung jawab yang dimilki oleh platform. Penelitian ini dilakukan dengan menggunakan metode pendekatan yuridis normatif. Pendekatan jenis ini berarti penelitian diadakan dengan melakukan penelitian melalui kepustakaan sebagai bahan penelitian yang utama. Dari penelitian yang dilakukan didapatkan hasil bahwa platform <em>donation-based crowdfunding </em>biasanya lepas dari tanggung jawab apabila terjadi penyelewengan dana atau semacamnya, sehingga pengaturan baru yang secara khusus mengatur mengenai <em>donation-based crowdfunding </em>berbasis sistem elektronik perlu untuk dibentuk.</p><p><strong>Kata Kunci: teknologi finansial, penggalangan dana berbasis donasi, pertanggungjawaban hukum.</strong><strong></strong></p><p>  </p><p align="center"><strong><em>Abstract</em></strong></p><p><em>                       Information technology is developing very rapidly. Financial technology is also increasingly being used by the community, especially because of the wave of the industrial revolution 4.0. One form of financial technology that is known and used by the Indonesian people is donation-based crowdfunding. Donation-based crowdfunding can be defined as a financial technology medium that raises funds from a large number of contributors, in the form of humanitarian donations. However, in Indonesia there are weaknesses in the practice of financial technology, with the tendency of campaign owners to divert the donations that have been collected. This study aims to determine how the platform has responsibilities. This research was conducted using a normative juridical approach. This type of approach means that research is conducted by conducting research through the literature as the main research material. From the research conducted, it was found that donation-based crowdfunding platforms are usually free of responsibility in the event of misappropriation of funds or the like, so that specific regulations regarding donation-based crowdfunding based on electronic systems need to be formed.</em></p><p><strong><em>Keywords: financial technology, donation-based crowdfunding, legal liability</em></strong></p>

Penerapan kecerdasan buatan (AI) dalam pelayanan dan pengawasan pajak di Indonesia menimbulkan perhatian karena potensinya dalam meningkatkan efisiensi dan efektivitas pada digitalisasi sistem perpajakan. Saat ini banyak persoalan yang ditemukan dalam digitalisasi pelayanan dan pengawasan pajak di Indonesia, yang meliputi kesulitan dalam mendeteksi kecurangan, manipulasi data, pelayanan yang kurang responsif, dan laporan-laporan keuangan palsu, padahal seharusya hal tersebut tidak terjadi. Maka dari itu tujuan penelitian ini adalah untuk mengeksplorasi potensi AI dalam mengatasi tantangan perpajakan tersebut dan meningkatkan kinerja sistem perpajakan agar lebih efektif, efisien, dan akuntabel dengan ditinjau dari peraturan-peraturan terkait yang sudah ada dan juga meneliti kebermanfaatan penggunaan AI dalam memenuhi kebutuhan digitalisasi perpajakan kedepannya. Metode penelitian meliputi analisis literatur dan studi kasus terkait implementasi AI dalam konteks perpajakan di negara lain. Hasil analisis menunjukkan bahwa AI memiliki potensi besar untuk meningkatkan efisiensi pelayanan pajak, mendeteksi kecurangan dengan lebih akurat, dan meningkatkan transparansi atau akuntabilitas dalam pengawasan pajak, serta memenuhi kebutuhan zaman walaupun masih ada tantangan yang harus diatasi bersama.