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All Journal Jurnal Hukum Jurisdictie Media Hukum Indonesia (MHI) Mercatura Lumina: Journal of Management, Entrepreneurship, and Tourism
Nandang Najmudin
Universitas Islam Negeri Sunan Gunung Djati Bandung
Humanities Law, Crime, Criminology & Criminal Justice

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A Legal Analysis of The Practice of Review Manipulation (Fake Reviews) on Marketplaces as A Form of Unfair Business Competition in Indonesia Raihan Muhammad Maliki; Muhammad Fahmi Ramdhani; Syifa Walidatunnisa; Muhammad Habib Al badawy; Najda Inayah Nurfadiah; Muhammad Alhikam Badruttamam; Arzhety Ityana Kamalia Mukhlis; Nandang Najmudin
Journal of Management, Entrepreneurship, and Tourism Vol. 1 No. 2 (2026): : May: Mercatura Lumina: Journal of Management, Entrepreneurship, and Tourism
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/jkdfzb74

Abstract

This study examines the legal status of review manipulation practices in digital marketplaces and evaluates their qualification as a form of unfair business competition within the Indonesian legal framework. Employing a non empirical legal research design with a normative juridical approach, the study analyzes statutory regulations, legal doctrines, and conceptual principles related to competition law, consumer protection, electronic transactions, and criminal law. The findings indicate that fake reviews constitute a deceptive mechanism that distorts market transparency and creates artificial competitive advantages that are inconsistent with the principles of fair competition. Although Indonesian Competition Law does not explicitly regulate fake reviews, systematic and teleological interpretation demonstrates that such practices contradict the objectives of maintaining equal market opportunities and protecting competitive neutrality. The analysis further reveals significant regulatory fragmentation among consumer protection, electronic transaction, and criminal law regimes, resulting in enforcement difficulties and legal uncertainty. Comparative examination of foreign regulatory developments suggests the importance of strengthening marketplace accountability, establishing mandatory review verification systems, improving digital evidence standards, and expanding institutional oversight. Legal reform is therefore necessary to ensure effective governance of digital marketplaces and preserve competitive integrity in Indonesia’s evolving digital economy.
Analisis Estimasi Nilai Pabean Dalam Penentuan Pajak Atas Barang Impor Melalui Jasa Titip (Jastip) Navaratu Annisa Devi; Nailah Sarah Salsabilah; Naila Aulia Rahmah Virhanida; Najwa Alawiyah; Nazwa Rahmannina Rustandi; Nandang Najmudin
Jurnal Hukum Jurisdictie Vol. 8 No. 1 (2026): Hukum Indonesia
Publisher : Fakultas Hukum, Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/jhj.v8i1.218

Abstract

Perkembangan teknologi dan perilaku konsumen telah mendorong munculnya bisnis jasa titip (jastip) barang impor sebagai solusi praktis untuk mendapatkan produk dari luar negeri. Namun, praktik jastip, khususnya yang dilakukan melalui barang bawaan penumpang, seringkali diwarnai oleh kecurangan seperti modus splitting untuk menghindari kewajiban Bea Masuk (BM) dan pajak impor. Kecurangan ini menimbulkan persoalan hukum krusial karena seringkali penyedia jasa titip tidak memiliki invoice atau bukti pembelian yang valid, sehingga menyulitkan petugas Bea dan Cukai untuk menetapkan nilai pabean (custom value) sebagai dasar pengenaan BM dan Pajak Dalam Rangka Impor (PDRI). Akibatnya, petugas terpaksa menggunakan estimasi nilai pabean berdasarkan harga pasar internasional atau referensi barang serupa. Penelitian ini bertujuan menganalisis landasan hukum penetapan estimasi nilai pabean dan implikasinya terhadap kepastian hukum (legal certainty) dan kepatuhan perpajakan bagi pengguna jastip. Menggunakan metode yuridis normatif, hasil penelitian menunjukkan bahwa penetapan estimasi harga seringkali bersifat fluktuatif dan berpotensi menimbulkan risiko pelanggaran perpajakan (tax evasion) bagi pengguna jasa. Meskipun Peraturan Menteri Keuangan Nomor 203/PMK.04/2017 mengatur penetapan pajak impor, ketiadaan regulasi khusus yang komprehensif mengenai jastip menciptakan celah hukum, mengancam perlindungan konsumen, dan mengurangi kepastian hukum. Oleh karena itu, transparansi dan pengawasan ketat sangat dibutuhkan untuk mewujudkan kepastian hukum dan kepatuhan pajak yang adil. Kata Kunci: Jasa Titip (Jastip); Nilai Pabean; Estimasi Harga.
Konflik Preferensi Negara dan Pemegang Hak Tanggungan dalam Kasus Sita Pajak di KPKNL Surabaya Moh Fadhel Abd Jalil; Muhamad Nabil Lamonsya; Muhammad Alisra Chivalry; Puja Maulana; Nandang Najmudin
Media Hukum Indonesia (MHI) Vol 4, No 1 (2026): March
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

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Abstract

This study examines the conflict between the state’s right of priority over tax debts and the position of the holder of a security right in the execution of collateral, focusing on a case of tax seizure that obstructed an auction at the State Asset and Auction Service Office in Surabaya. The main issue arises from the overlapping authority between tax officials and the state auction office when collateral already encumbered with a security right is also subjected to seizure due to the debtor’s outstanding tax obligations. The purpose of this study is to explain the legal standing of each party, assess the practical handling of auctions in real cases, identify the implications of this priority conflict for legal certainty for creditors, and formulate recommendations for more harmonious regulatory arrangements. The research method used is a normative legal approach supported by empirical analysis of auction practices, including the review of documents and field observations. The findings indicate that although the holder of a security right has priority in debt repayment, the application of the state’s priority over tax obligations often delays or hinders the execution of collateral, creating legal uncertainty and financial risks for creditors. Furthermore, inconsistencies between tax regulations and security law contribute to procedural confusion in the auction process. This study concludes that regulatory reconstruction is necessary to clearly govern the relationship between the state’s priority rights and security rights to avoid authority conflicts and ensure legal protection and certainty for all parties involved.
Co-Authors Arzhety Ityana Kamalia Mukhlis Moh Fadhel Abd Jalil Muhamad Nabil Lamonsya Muhammad Alhikam Badruttamam Muhammad Alisra Chivalry Muhammad Fahmi Ramdhani Muhammad Habib Al badawy Naila Aulia Rahmah Virhanida Nailah Sarah Salsabilah Najda Inayah Nurfadiah Najwa Alawiyah Navaratu Annisa Devi Nazwa Rahmannina Rustandi Puja Maulana Raihan Muhammad Maliki Syifa Walidatunnisa