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All Journal Journal of Artificial Intelligence and Digital Business
Rondo, Fiona Louysa
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Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering

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Analisis Hukum Terhadap Tanggung Jawab Penjual atas Barang Cacat dalam Perjanjian E-Commerce Rondo, Fiona Louysa; Lie, Gunardi
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 3 (2025): Agustus - October
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i3.2961

Abstract

Electronic commerce (e-commerce) has grown rapidly and become a vital part of modern economic activity. The shift from conventional to digital transactions brings many benefits, such as time efficiency, ease of access, and market expansion. However, behind these advantages, new issues have emerged, particularly regarding seller responsibilities and legal protection for consumers in the event of losses due to defective or non-conforming goods. This study uses a normative juridical method with a statutory approach, which examines the Civil Code, the Consumer Protection Law, the Electronic Information and Transactions Law, the Trade Law, and Government Regulation No. 80 of 2019. The results show that sellers have a legal obligation to guarantee that the goods sold are free from defects, in accordance with the principles of good faith and the principle of pacta sunt servanda. Consumers who are harmed have the right to obtain compensation through non-litigation mechanisms such as refunds, returns, mediation, or arbitration, as well as litigation in court. Marketplaces also play a significant role in providing consumer protection through escrow systems, return policies, and complaint services. Although regulations exist, their implementation still faces challenges such as weak oversight, difficulties in providing evidence, and legal loopholes. Therefore, strengthening regulations, increasing oversight, and utilizing online dispute resolution technology are necessary to effectively protect consumer rights in the digital age
Urgensi Keadilan Pemungutan Pajak: Analisis Relasi Negara dan Wajib Pajak Gotama, Alexandra Weendra Puspa; Lasut, Ainola Shaliha; Rondo, Fiona Louysa
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.3530

Abstract

Pentingnya penerapan prinsip keadilan dalam pemungutan pajak di Indonesia dari sudut pandang hukum kenegaraan, serta dampaknya terhadap kepercayaan publik dan stabilitas negara. Pajak sebagai sumber utama pendapatan negara tidak hanya memiliki fungsi ekonomi, tetapi juga mencerminkan kontrak sosial antara pemerintah dan masyarakat. Meski demikian, praktik perpajakan di Indonesia kerap dianggap tidak adil, seperti beban pajak yang lebih berat bagi UMKM dibandingkan korporasi besar, perbedaan perlakuan antara usaha digital dan konvensional, hingga minimnya transparansi pengelolaan. Kondisi ini menimbulkan ketidakpuasan, mengurangi kepatuhan, dan dapat melemahkan legitimasi negara. Dengan menggunakan pendekatan yuridis normatif melalui kajian UUD 1945, UU KUP, UU HPP, serta literatur terkait, tulisan ini menekankan urgensi penerapan keadilan distributif dan keadilan prosedural dalam sistem perpajakan. Analisis menunjukkan bahwa rasa keadilan berhubungan erat dengan kepatuhan sukarela wajib pajak. Perlakuan yang adil memperkuat kepercayaan publik sekaligus legitimasi pemerintah, sedangkan ketidakadilan justru mendorong praktik penghindaran pajak, munculnya protes sosial, dan potensi instabilitas politik. Berdasarkan temuan tersebut, reformasi perpajakan di Indonesia perlu diarahkan pada pembagian beban fiskal yang lebih seimbang, peningkatan transparansi dan akuntabilitas, serta pelibatan masyarakat dalam proses penyusunan kebijakan. Dengan demikian, sistem perpajakan yang berkeadilan dapat mendorong kepatuhan pajak, memperkokoh stabilitas negara, dan memperkuat kualitas demokrasi. Pada akhirnya, penerapan prinsip keadilan pajak yang konsisten menjadi fondasi utama bagi terciptanya sistem fiskal yang berkelanjutan dan berorientasi pada kesejahteraan rakyat.
Co-Authors Gotama, Alexandra Weendra Puspa Lasut, Ainola Shaliha Lie, Gunardi