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All Journal Jurnal Akta Law Development Journal
Totok Catur Wismo Malaicanto
Universitas Borobudur
Humanities Law, Crime, Criminology & Criminal Justice

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The Legal Vacancy of Consumer Protection in Smart Contract Execution: A Substantive Justice Approach Totok Catur Wismo Malaicanto
JURNAL AKTA Vol 13, No 2 (2026): June 2026
Publisher : Program Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/akta.v13i2.53625

Abstract

The Web3 digital economic transformation presents smart contracts that operate autonomously and decentralized based on the doctrine of "Code is Law." The immutable nature of these algorithms creates a legal paradox because it eliminates the obligation of good faith and cripples consumer protection, especially when virtual defaults occur, such as the practice of Rug Pull. This normative legal research aims to analyze the legal gaps in the Consumer Protection Law (UUPK), the ITE Law, and the PDP Law, and formulate a reconstruction of protection based on substantive justice. The research results show that agreements in smart contracts are vulnerable to defects of will (wilsgebrek), and the architecture that rejects refunds is a form of obfuscation by code that is null and void according to Article 18 of Law No. 8 of 1999. The immutable nature also conflicts with the right to data deletion in the Personal Data Protection Law. As crypto oversight shifts to the Financial Services Authority (OJK), problem solving demands a Fairness-by-Design approach. This research recommends mandatory Smart Contract Escrow, integrated Online Dispute Resolution (ODR), and the implementation of off-chain storage. This architectural imposition is justified by the Government's authority in Article 40A of Law No. 1 of 2024 for the sake of a fair digital ecosystem.
Progressive Legal Paradigm in Batam's Fiscal Transformation: Regulatory Reconstruction Towards Eco-Digital Logistic Hub 2045 Totok Catur Wismo Malaicanto
Law Development Journal Vol 8, No 1 (2026): March 2026
Publisher : Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ldj.8.1.178-187

Abstract

The development of the digital economy has driven significant growth in e-commerce activities, including in free trade zones. This situation creates new challenges in the implementation of Value Added Tax (VAT) policies, particularly related to tax administration mechanisms, digital transaction oversight, and the balance between state revenue interests and the sustainability of digital economy actors. This study aims to analyze VAT policies on e-commerce in free trade zones and formulate a policy reconstruction model that is fairer and more adaptive to the development of the digital economy. This study uses a normative legal research method with a legislative approach, a conceptual approach, and a comparative approach. The theoretical framework of this study uses the theory of distributive justice proposed by John Rawls. The results show that VAT policies on e-commerce still face various problems, including the complexity of tax administration, limited oversight of digital transactions, and high compliance costs for micro and small businesses. Therefore, this study proposes a reconstruction of digital VAT policies through the implementation of a Simplified VAT Scheme, a Marketplace Tax Collection Model, and special regulations for small-value digital transactions. This policy model is expected to create a digital tax system that is simpler, fairer, and able to support the development of the digital economy in free trade zones.
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