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All Journal Jurnal Greenation Sosial dan Politik Greenation International Journal of Law and Social Sciences
Handoko Nindyo Wardono
Universitas Borobudur, Jakarta, Indonesia
Law, Crime, Criminology & Criminal Justice Social Sciences

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An Analysis of Indonesian Customs Law in Facing Cross-Border Digital Trade: Regulatory Challenges and Adaptive Strategies Handoko Nindyo Wardono; Binsar Jon Vic
Jurnal Greenation Sosial dan Politik Vol. 3 No. 4 (2025): Jurnal Greenation Sosial dan Politik (November 2025 - Januari 2026)
Publisher : Greenation Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jgsp.v3i4.550

Abstract

Cross-border digital trade (cross-border e-commerce) has transformed the global customs landscape, including in Indonesia. This study examines the readiness and response of national customs laws to the flow of digital goods across national jurisdictions. Using a normative juridical approach and policy analysis, the study identifies regulatory challenges, oversight gaps, and adaptive strategies needed to safeguard fiscal interests and consumer protection. Key challenges identified include massive undervaluation practices, gaps in law enforcement against corporate entities, and the inability of the existing Customs Law to regulate Commercial Transaction Data as legal evidence. This article offers specific recommendations for customs law reform that are more responsive to the digital era, including proposed amendments to Law Number 17 of 2006 concerning Customs in Articles 1, 15, 22, and 102.
The Effectiveness of Ultimum Remedium in Excise Crimes: Regulatory Analysis and Public Policy Implications Handoko Nindyo Wardono; Evita Isretno Israhadi
Greenation International Journal of Law and Social Sciences Vol. 3 No. 3 (2025): (GIJLSS) Greenation International Journal of Law and Social Sciences (September
Publisher : Greenation Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijlss.v3i3.571

Abstract

The principle of ultimum remedium in criminal law positions criminal sanctions as the last resort, especially in handling administrative violations in the excise sector. This research aims to describe a effectiveness of this principle in the termination of investigations of excise crimes in Indonesia, focusing on recent regulations such as Minister of Finance Regulation No. 82/2024 and the Law on the Harmonization of Tax Regulations (UU HPP), which mandates this approach through Article 64 paragraph (9) of the Excise Law. This research applies a normative legal approach through conceptual and statutory analysis combined with public policy evaluation. The scope of the analysis includes specific criminal acts such as illegal factories (Article 50), goods released without documents (Article 52), and possession of illegal excisable goods (Article 56). The findings reveal that applying ultimum remedium can enhance fiscal efficiency and promote restorative justice through administrative fines, with state revenue from these settlements showing an increasing trend, reaching up to IDR 106.2 billion in 2025. However, challenges remain in terms of transparency, accountability, and the lack of integration with broader health and environmental policies. The study recommends reformulating excise regulations to be more adaptive, strengthening supervisory mechanisms, and integrating the policy with social goals to safeguard sustainability and integrity in law enforcement.
Co-Authors Binsar Jon Vic Evita Isretno Israhadi