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All Journal Trunojoyo Law Review Lex Scientia Law Review
Berrahlia, Badreddine
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Humanities Law, Crime, Criminology & Criminal Justice

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Tax Regulation Challenges in the Digital Economy Era: Legal Analysis and Implications in Indonesia Rizqiyanto, Naufal; Rizqi, M.; Afsa, Fahmil Alfian Rizkia; Berrahlia, Badreddine
TRUNOJOYO LAW REVIEW Vol 7, No 1 (2025): February
Publisher : Faculty of Law Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/tlr.v7i1.28540

Abstract

The rapid growth of the digital economy has transformed global business landscapes, creating significant challenges for tax regulation in Indonesia. This study aims to identify the obstacles in regulating the digital economy, analyze the impact of legal uncertainty on taxpayer compliance, and evaluate how technological infrastructure limitations hinder effective tax enforcement. Applying normative legal methods and an exploratory approach, this research employs statute and case-based approaches, with data collected from primary legislation and secondary literature sources. The findings indicate that legal uncertainties regarding MSME identification in digital transactions, digital economy subjects, permanent establishment (PE) status, and tax collection mechanisms significantly reduce taxpayer compliance. Additionally, the limited technological infrastructure is the major obstacle to enforcing tax regulations effectively. This research contributes to emphasize the need of the clear legal frameworks and robust technological systems to address those challenges. In conclusion, to resolve the issues requires regulatory reforms to provide unambiguous guidelines for digital transactions, increased investments in technological infrastructure, and the development of comprehensive frameworks to enhance compliance and enforcement. The study recommends a strategic focus on harmonizing legal standards and technological advancements to support a sustainable tax ecosystem in the digital economy.
Toward an Effective Legal Framework for Digital Health E-Commerce: Insights from the UAE and Indonesia Benseghir, Mourad; Maamar Bentria; Zerara, Aouatef; Bendriss, Halima; Berrahlia, Badreddine
Lex Scientia Law Review Vol. 9 No. 2 (2025): November, 2025: Law, Policy, and Governance in Contemporary Socio-Economic Tran
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/lslr.v9i2.12152

Abstract

This study compares the regulatory frameworks of the United Arab Emirates (UAE) and Indonesia governing the online provision and sale of health-related technologies. In technology-driven healthcare, data privacy and the security of digital transactions are central concerns. Employing a normative juridical approach, the research analyses applicable legislation, regulatory instruments, and scholarly literature in both jurisdictions. The findings indicate that the UAE has developed a relatively robust and comprehensive framework, particularly in relation to data protection and the security of digital health infrastructure, supported by detailed and stringent rules. By contrast, Indonesia’s regulatory framework remains less effective in practice, hindered by limited public awareness of data security, uneven enforcement, and implementation challenges at the local and regional levels. The study underscores the key differences between the two systems and highlights the need, especially in Indonesia, for clearer, more enforceable rules on health-related online transactions and stronger safeguards for personal health data.
Co-Authors Afsa, Fahmil Alfian Rizkia Bendriss, Halima Benseghir, Mourad Maamar Bentria Rizqi, M. Rizqiyanto, Naufal Zerara, Aouatef