An Analysis of Indonesian Customs Law in Facing Cross-Border Digital Trade: Regulatory Challenges and Adaptive Strategies

Authors

  • Handoko Nindyo Wardono Universitas Borobudur, Jakarta, Indonesia
  • Binsar Jon Vic Universitas Borobudur, Jakarta, Indonesia

DOI:

https://doi.org/10.38035/jgsp.v3i4.550

Keywords:

Customs, Digital Trade, Undervaluation, Legal Reform, Customs Law

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.

References

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Indonesia. Law Number 17 of 2006 concerning Amendments to Law Number 10 of 1995 concerning Customs. State Gazette of the Republic of Indonesia 2006 Number 93.

Indonesia. Regulation of the Minister of Finance Number 199/PMK.010/2019 concerning Customs, Excise, and Tax Provisions on Imported Goods.

Kementerian Keuangan Republik Indonesia. (2022). Laporan Tahunan Direktorat Jenderal Bea dan Cukai Tahun 2021.

Lembaga Penelitian Ekonomi (LPE) Universitas Indonesia. (2023). Kajian Gap Penerimaan Negara Akibat Praktik Undervaluation E-commerce Lintas Batas. Jakarta: LPE UI.

Wibowo, S. (2022). Pertanggungjawaban Pidana Korporasi dalam Rezim Hukum Kepabeanan di Indonesia. Jurnal Hukum dan Pembangunan, 52(4).

World Customs Organization. (2020). E-Commerce Package: Framework of Standards on Cross-Border E-Commerce. Brussels: WCO.

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Published

2025-11-26

How to Cite

Wardono, H. N., & Vic, B. J. (2025). An Analysis of Indonesian Customs Law in Facing Cross-Border Digital Trade: Regulatory Challenges and Adaptive Strategies. Jurnal Greenation Sosial Dan Politik, 3(4), 1257–1261. https://doi.org/10.38035/jgsp.v3i4.550

Issue

Vol. 3 No. 4 (2025): Jurnal Greenation Sosial dan Politik (November 2025 - Januari 2026)

Section

Articles

License

Copyright (c) 2025 Handoko Nindyo Wardono, Binsar Jon Vic

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

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