Muhamad Afif Sholahudin, Mohamad Anton Athoillah, Deni Kamaludin Yusup, Mega
Silvia
(1,2,3) UIN Sunan Gunung Djati Bandung, (4)Yayasan Kedjati, Indonesia
Abstract
The rapid growth of the digital economy
has transformed marketplaces from electronic trading platforms into strategic
infrastructures within the platform economy. In Indonesia, marketplaces
integrate trade, payment systems, logistics, and economic data, encouraging the
state to strengthen digital economic regulation through PSE, PMSE, personal
data protection, and digital taxation policies. This study aims to analyze the
legal construction of marketplace regulation in Indonesia and examine its role
as an instrument of fiscal governance in the digital economy. This research
employs normative legal research using statute, conceptual, analytical, and
comparative approaches. The findings show that marketplace regulation reflects
the transformation of the state toward a digital regulatory state based on data
governance and electronic systems. Marketplaces have evolved into
quasi-governance actors that support state supervision, digital taxation, and
economic monitoring through integrated digital data. The implementation of PPN
PMSE and the adoption of the economic presence doctrine further indicate
Indonesia’s transition toward a digital fiscal architecture within the platform
economy. This study concludes that marketplace regulation is no longer limited
to electronic commerce supervision but has become part of the state’s strategy
to expand fiscal capacity and maintain digital fiscal sovereignty. However,
challenges remain regarding cross-border transactions, tax avoidance, platform
dominance, and limited supervisory capacity. Therefore, Indonesia requires more
integrated and adaptive digital economic governance reforms.
Keywords: digital economy; fiscal; marketplace; platform; regulatory state; taxation.
INTRODUCTION
The evolution of
digital technology over the past two decades has fundamentally restructured
global trade, shifting from conventional models toward a platform-based economy
anchored in digital connectivity, data integration, and transaction automation.[1]
Within this framework, digital marketplaces have evolved beyond mere electronic
commerce intermediaries; they now function as critical economic infrastructures
that integrate trade, digital payments, logistics, data management, and
financial services into a unified ecosystem. The OECD posits that digital
transformation has significantly lowered global trade barriers and reconfigured
international trade patterns across goods, services, and digital offerings.
Furthermore, the
proliferation of digital marketplaces has catalyzed a broad shift in economic
behavior. Trade activities, previously tethered to physical locations, have
transitioned into application-based transactions accessible via electronic
systems regardless of time or space.[2]
This shift is accelerated by increasing internet penetration, smartphone
ubiquity, and digital payment systems. Digital platforms have consequently
emerged as primary engines of economic growth by expanding market access,
enhancing distributional efficiency, and fostering greater economic
participation, particularly for Micro, Small, and Medium Enterprises (MSMEs).
Such conditions underscore that the digital economy is now an indispensable
pillar of modern economic development.
Despite this rapid
expansion, states are confronted with nascent challenges regarding digital
economic governance and the optimization of fiscal revenue from platform-based
activities. The cross-border nature of digital transactions renders traditional
tax systems, traditionally predicated on physical presence, increasingly
obsolete and difficult to enforce.[3]
Through the Base Erosion and Profit Shifting (BEPS) project, the OECD asserts
that economic digitalization presents significant hurdles concerning tax
avoidance, the "shadow digital economy," and the oversight of global
platform activities. These complexities have compelled nations to adopt novel
legal approaches, including digital taxation, the economic presence doctrine,
and platform governance, to safeguard fiscal sovereignty within the digital
landscape.
In Indonesia, the
digital transformation has progressed exponentially, positioning the nation as
a dominant digital economic power in Southeast Asia. The e-Conomy SEA
report projects that Indonesia’s digital economy will approach a Gross
Merchandise Value (GMV) of US$100 billion by 2025, with e-commerce serving as
the primary catalyst.[4]
Marketplaces such as Tokopedia, Shopee, Lazada, and TikTok Shop have become
central actors in national digital trade, connecting millions of merchants and
consumers. Consequently, digital marketplaces are no longer viewed merely as
e-commerce tools but as foundational elements of Indonesia’s digital economic
and fiscal architecture.
Nevertheless,
rapid growth is not consistently met with optimized legal oversight or state
revenue collection. While digital marketplaces generate massive transaction
volumes, they simultaneously present challenges in monitoring economic
activities that are high-velocity, data-driven, and multi-jurisdictional.[5]
The intricate nature of digital transactions involving diverse global
stakeholders renders conventional oversight mechanisms ineffective. Therefore,
digital economic growth does not always correlate linearly with increased state
revenue, particularly within the digital taxation sector.
Digital
marketplaces have introduced broader legal complexities compared to
conventional trade, particularly concerning digital taxation, cross-border
transactions, consumer protection, and the oversight of global platforms. In
response, the Indonesian government has established a digital economic
regulatory framework through the Law on Electronic Information and Transactions
(UU ITE), Government Regulation No. 71 of 2019 on the Implementation of
Electronic Systems and Transactions, Government Regulation No. 80 of 2019 on
Trade through Electronic Systems, Minister of Trade Regulation No. 31 of 2023,
and Law No. 27 of 2022 concerning Personal Data Protection. These regulations
signify the state's efforts to construct a more systematic governance model for
marketplaces in the face of the burgeoning platform economy.
However, the
efficacy of marketplace regulation as a state fiscal instrument remains
relatively under-researched in academic scholarship. Existing studies have
predominantly focused on the legality of electronic transactions, consumer
protection, and personal data protection in a fragmented manner, while the
nexus between marketplace regulation and the transformation of state fiscal
capacity has yet to be comprehensively analyzed.[6]
In fact, marketplace regulation functions not only as a digital trade oversight
mechanism but also as a strategic vehicle for broadening the tax base,
enhancing digital economic transparency, and building a data-driven fiscal
architecture in the platform economy era.
Research on
marketplaces and the digital economy has expanded significantly in recent
years, both nationally and internationally. In the Indonesian context, prior
studies have generally centered on the legality of electronic transactions and
the validity of digital contracts under the UU ITE framework.[7]
Various studies highlight the status of electronic documents, electronic
signatures, and legal protection in e-commerce transactions as forms of legal
adaptation to digital technological advancements. Furthermore, other research
extensively discusses digital consumer protection, particularly regarding the
liability of marketplaces toward sellers and consumers, electronic dispute
resolution, and protection against unfair trade practices. Subsequently, the
enactment of the Personal Data Protection Law (UU PDP) sparked a new wave of
research concerning data security, user privacy, and the liability of
Electronic System Providers in managing personal data. Concurrently, issues
surrounding e-commerce taxation have gained traction, specifically regarding
the implementation of Value Added Tax (VAT) on digital goods and services
(PMSE), tax compliance of digital actors, and the challenges of monitoring
electronic transactions. Nevertheless, most of these studies remain sectoral
and partial, failing to form an integrative analysis of marketplaces as an
inherent component of the state’s digital economic and fiscal structure.
International
literature has advanced further by developing broader conceptual approaches
regarding the relationship between digital platforms, the state, and global
economic transformation.[8]
Discourse on "platform governance" has evolved to explain how digital
platforms are no longer merely commercial entities but function as
quasi-governance actors that regulate economic interaction, information
distribution, and market behavior through algorithms and data mastery.
Additionally, studies on digital taxation are rapidly developing in response to
cross-border economic activities that evade traditional tax systems based on
physical presence. Through the Base Erosion and Profit Shifting (BEPS) project,
the OECD has introduced concepts of "economic presence" and
"global minimum tax" as part of international tax reform.
Simultaneously, discourse on the "regulatory state" in the digital
economy has emerged, reflecting the state's transformation from a mere trade
regulator into an actor that constructs data-driven digital economic
governance, platform oversight, and digital fiscal sovereignty.
Despite the
multidimensional shift in international literature, marketplace studies in
Indonesia remain dominated by normative-descriptive approaches focusing solely
on regulatory explanation and legal compliance.[9]
Most research has failed to link marketplace regulation with the transformation
of state fiscal capacity. Marketplaces are generally understood as objects of
e-commerce regulation rather than critical digital infrastructures that
facilitate economic data collection, tax base expansion, and the strengthening
of state oversight capacity. Consequently, the correlation between marketplace
regulation, digital platform governance, and state fiscal strategy remains
under-explored within the context of Indonesian digital economic law. This
limitation indicates a significant academic gap for developing a more
integrative approach that views the marketplace as both a governance instrument
and a fiscal infrastructure in the national digital economic transformation.
While studies on
marketplaces and the digital economy continue to evolve, the majority of
research still situates marketplace regulation merely as an instrument for
e-commerce oversight, consumer protection, and digital transaction compliance.[10]
Consequently, the dimension of fiscal governance has received scant academic
attention. In a platform economy, however, the marketplace functions not only
as a digital transaction space but also as a reservoir of economic data and a
technology-based fiscal oversight tool. This allows the state to expand its tax
collection capacity and exercise control over digital economic activities.
Furthermore, previous scholarship has yet to integrate the relationship between
marketplace regulation, platform governance, and digital fiscal capacity into a
single conceptual framework. Digital economic law literature in Indonesia
remains relatively scarce in employing approaches such as the regulatory state,
digital fiscal architecture, and digital sovereignty to explain the
transformation of the state's role in the digital landscape. These conditions
underscore the exigency of developing a more integrative study that views
marketplace regulation as a pivotal component of Indonesia’s fiscal
capacity-building and digital economic governance strategy.
This research
offers a novel perspective in digital economic law scholarship by repositioning
marketplace regulation, moving beyond its traditional role as an e-commerce
oversight mechanism to a strategic vehicle for expanding state fiscal capacity.
Diverging from previous studies that tend to address marketplaces through
sectoral and normative lenses, this article develops an analysis that
interlinks digital platform governance, marketplace regulation, and state
revenue within a more integrative framework. Through this approach, the
marketplace is conceptualized as an inherent part of the digital economic
infrastructure, playing a strategic role in broadening the tax base, enhancing
transparency in economic activities, and strengthening state monitoring of
digital trade flows. Moreover, this study seeks to extend the discourse on
Indonesian digital economic law toward discussions of fiscal governance,
digital sovereignty, and regulatory transformation as consequences of the
structural shift toward a platform-based economy. This research contributes not
only normatively to the development of marketplace regulation in Indonesia but
also conceptually to the understanding of the state’s evolving functions in
modern digital economic governance.
METHODS
This study employs
normative legal research, oriented toward the analysis of digital economic
regulations and policies within the context of digital marketplaces in
Indonesia. The normative approach is utilized because the primary focus of this
research lies in examining legal norms, regulatory constructions, and the nexus
between digital policies and the state’s fiscal functions in a platform-based
economy. Through this approach, the research not only maps the regulations
governing digital marketplaces but also analyzes how these regulations function
as governance instruments to expand the state’s oversight and revenue capacity
in the digital age. This study situates law not merely as a collection of
formal rules, but as a pivotal instrument in the transformation of national
digital economic governance.
To ensure a
rigorous analysis, this study adopts several complementary legal approaches.
First, the statute approach is used to scrutinize various Indonesian
regulations concerning digital marketplaces, electronic trade, personal data
protection, and digital taxation. Second, the conceptual approach is employed
to construct a theoretical analysis of platform governance, fiscal governance,
and the regulatory state within the digital economy. Third, the analytical
approach is applied to examine the correlation between marketplace regulation
and the transformation of state fiscal capacity in modern digital economic
systems. Additionally, the study incorporates a limited comparative approach,
contrasting Indonesia's digital regulatory developments with international
policies on digital taxation and platform governance, particularly those
developed by the OECD and other nations in response to the global platform
economy.
The legal
materials used in this study consist of primary and secondary legal sources.
Primary legal materials include various regulations pertaining to the
governance of digital marketplaces in Indonesia, such as Law No. 11 of 2008 on
Electronic Information and Transactions—as recently amended by Law No. 1 of
2024; Government Regulation No. 71 of 2019 on the Implementation of Electronic
Systems and Transactions; Government Regulation No. 80 of 2019 on Trade through
Electronic Systems; Minister of Trade Regulation No. 31 of 2023 regarding
Business Licensing, Advertising, Guidance, and Supervision of Businesses in
Electronic Trade; and Law No. 27 of 2022 on Personal Data Protection.
Furthermore, this study utilizes various digital taxation regulations concerning
Value Added Tax (VAT) on Electronic Trade (PMSE) and the oversight of digital
economic transactions. Secondary legal materials are sourced from international
journals, academic articles, OECD reports, global digital economic policy
documents, and literature relevant to digital taxation and platform governance.
All legal materials were gathered through library research, involving an
exhaustive search of regulations, scientific journals, and policy documents
related to the digital economy and platform taxation.
The analytical
technique in this study utilizes a qualitative-interpretative method,
emphasizing the legal interpretation of digital marketplace regulations and the
conceptual analysis of the relationship between digital regulation and state
fiscal capacity. The analysis is conducted by identifying the legal
construction of marketplaces within the Indonesian legal system, subsequently
linking it to the evolution of the platform economy and the necessity for
strengthened fiscal governance. The interpretative approach is used to
understand how marketplace regulation functions not only as an e-commerce
oversight mechanism but also as a fundamental component of digital economic
governance architecture, enabling the state to expand its revenue base and
data-driven economic monitoring. Through this framework, the research aims to
produce an analysis that is not merely normative-descriptive, but also
conceptual and critical of the state’s transforming role in modern digital
economic governance.
RESULTS
The evolution of
digital marketplaces in Indonesia has compelled the state to establish an
increasingly complex and integrated regulatory construction within the national
legal system. Marketplaces are no longer viewed merely as e-commerce tools;
they have transitioned into critical components of the digital economic
infrastructure, influencing trade, information distribution, data management,
and the flow of financial transactions. Consequently, marketplace regulation
has evolved through a multidimensional approach encompassing trade law,
electronic transactions, consumer protection, personal data protection, and
digital taxation. This situation underscores the state's strategic positioning
of marketplaces as pivotal actors in national digital economic governance.
Within the
Indonesian legal framework, marketplaces are categorized as Electronic System
Providers (Penyelenggara Sistem Elektronik or PSE) under the Law on
Electronic Information and Transactions and Government Regulation No. 71 of
2019. As PSEs, marketplaces are mandated to ensure the security, reliability,
and accountability of the electronic systems they operate.[11]
Furthermore, they are required to register their electronic systems with the
government and fulfill obligations regarding data protection and digital
transaction governance. Thus, PSE regulations demonstrate the state's shift
toward digital economic oversight anchored in platform registration and
control.
Beyond their
status as PSEs, marketplaces are governed by the framework of Trade through
Electronic Systems (Perdagangan Melalui Sistem Elektronik or PMSE) via
Government Regulation No. 80 of 2019. This regulation addresses various facets
of digital trade, ranging from business licensing and seller identification to
electronic contracts, consumer protection, and digital dispute resolution.
Notably, PMSE extends Indonesia’s jurisdictional reach to foreign business
actors actively trading with Indonesian consumers. This expansion indicates
that marketplace regulation governs not only domestic digital trade but also
strengthens state control over cross-border digital economic activities.[12]
The reinforcement
of marketplace regulation continued with the enactment of Minister of Trade
Regulation No. 31 of 2023, issued in response to the rise of social commerce
and the dominance of digital platforms in national trade. This regulation
emphasizes the separation of social media and e-commerce functions to prevent
unfair business practices. Additionally, the government has begun to intensify
oversight of promotional algorithms, digital advertising transparency, and the
relationship between platforms and merchants. Such measures reveal the state's
perception of marketplaces as strategic economic spaces requiring regulatory
intervention to maintain market equilibrium and protect domestic MSMEs.[13]
Regarding consumer
protection, marketplaces remain subject to the principles of the Consumer
Protection Law. They are required to provide accurate information, complaint
mechanisms, and procedures for goods returns and protection against digital
fraud. In practice, digital platforms have developed internal mechanisms, such
as escrow accounts, automated refunds, and user rating systems, as part of
digital consumer protection. This suggests that marketplaces are progressively
performing quasi-regulatory functions in governing transactional behavior and
maintaining user trust.
Concurrently, the
growth of data-driven marketplaces has heightened the urgency of personal data
protection. Marketplaces manage vast amounts of data, ranging from user
identities to consumer behavior. Therefore, the enactment of Law No. 27 of 2022
concerning Personal Data Protection is a cornerstone of marketplace governance
in Indonesia. This regulation designates marketplaces as data controllers (pengendali
data) obligated to safeguard data security, limit data usage to specified
purposes, and report data breaches in the event of security incidents.
In aggregate,
marketplace regulation in Indonesia reflects a comprehensive transformation in
digital economic governance. The state has moved beyond merely regulating the
legality of electronic transactions toward building a robust oversight system
for digital platforms, data protection, consumer rights, and cross-border
activities. Marketplaces are positioned as foundational elements of the digital
economic architecture, exerting profound influence on trade, data, and social
economic life. Digital marketplaces have emerged as national infrastructures
connecting producers, MSMEs, distributors, logistics services, and digital
payment systems within a unified ecosystem. In the modern digital economy, they
function as intermediary infrastructure, facilitating rapid, integrated, and
real-time trade. Through digital technology and platform algorithms,
marketplaces bridge millions of sellers and consumers in a virtual economic
space that operates without significant geographical constraints.[14]
The position of
marketplaces as the nexus of digital trade is evidenced by the massive
transaction volumes and the extensive involvement of MSMEs within Indonesia’s
digital ecosystem. Platforms such as Tokopedia, Shopee, Lazada, and TikTok Shop
have become the epicenters of national digital trade, hosting millions of
active merchants. The presence of these platforms enables small-scale business
actors to reach national and even international markets without the necessity
of substantial physical infrastructure.[15]
Consequently, marketplaces do not merely expand trade access; they restructure
national economic distribution patterns toward a system anchored in digital
networks.
Furthermore,
marketplaces are deeply integrated with digital payment systems and the
logistics sector. Modern digital platforms are interconnected with digital
wallets, QRIS, payment gateways, virtual accounts, and "buy now, pay
later" (BNPL) services, all of which accelerate the circulation of digital
economic transactions. Concurrently, the proliferation of marketplaces has
catalyzed the development of tech-based logistics, instant delivery services,
and supply chain management.[16]
This integration demonstrates that the marketplace has become a coordination
hub for various interconnected economic activities within the modern platform
economy.
Crucially,
marketplaces generate an immense volume of economic data. Every digital
transaction leaves a "digital trail" concerning consumption patterns,
user preferences, and social trade flows. This data serves as a strategic
information resource for both platform corporations and the state. In the
platform economy, data is increasingly regarded as a "new economic
asset," as it forms the basis for algorithmic development, digital
advertising, and corporate decision-making. This shift indicates that modern digital
economic power is no longer predicated solely on physical assets but rather on
a platform’s capacity to control data and digital networks.
The transformation
of marketplaces into digital economic infrastructure carries profound
implications for the state’s fiscal functions. Within the marketplace system,
nearly all trade activities are electronically recorded, thereby fostering
higher economic transparency compared to conventional trade.[17]
Each transaction generates a digital trail that facilitates the state’s
identification of economic activities, merchant turnover, and societal
transaction patterns. Such conditions present a significant opportunity for
broadening the tax base and constructing a data-driven fiscal oversight system.
The optimization
of state revenue is further reinforced through the implementation of Value
Added Tax (VAT) on Electronic Trade (PMSE) and the oversight of Income Tax
(PPh) for digital business actors. The government has begun mandating digital
platform companies, including foreign entities, to collect and remit taxes on
digital transactions conducted with Indonesian consumers. Additionally,
marketplaces facilitate the formalization of the economy, as merchant
activities and transactions are electronically documented. Thus, marketplaces
do not only expand digital trade but also assist in integrating the informal
economy into the national formal economic system.
The advancement of
the digital economy has also prompted the adoption of the "significant
economic presence" concept as a basis for tax oversight of foreign
platform companies.[18]
In the digital economy, corporations can derive substantial profits from the
Indonesian market without a direct physical presence. Consequently, Indonesia
has begun incorporating the economic presence approach into its digital
taxation policies as part of an effort to expand national fiscal sovereignty.
This approach aligns with global policy developments spearheaded by the OECD in
addressing the challenges of digital taxation and the global platform economy.
Despite the
ongoing evolution of marketplace regulation in Indonesia, the implementation of
digital economic oversight faces multifaceted challenges. Cross-border
transactions, the "shadow digital economy," tax avoidance, the
dominance of global platforms, and limitations in state oversight capacity
demonstrate that digital economic governance is a multidimensional issue.[19]
Therefore, the reinforcement of marketplace regulation must be accompanied by
the development of a more integrated, technology-based, and adaptive digital
governance framework. Such a framework is essential for the state to
effectively maintain fiscal sovereignty and digital economic oversight amidst
the evolving global platform economy.
DISCUSSION
The evolution of
marketplace regulation in Indonesia signifies a fundamental transformation in
how the state executes its oversight and economic management functions in the
digital era.[20]
Economic activities, formerly anchored in physical spaces, have migrated toward
digital networks that are real-time, cross-border, and data-driven. These
conditions have compelled the state to construct a digital economic governance
system that is increasingly dependent on technology and electl;’ronic systems.
This
transformation is evident in the reorientation of marketplace regulation, which
no longer merely validates the legality of electronic transactions but also
establishes a more systematic digital economic oversight mechanism. The
marketplace is positioned as the epicenter of digital economic activity,
integrating transactions, payments, logistics, and societal data within a
unified platform ecosystem.[21]
From the perspective of fiscal governance, the marketplace holds a strategic
position because all digital transactions generate a digital trail that can be
utilized to map societal economic activities. Data regarding merchant turnover,
consumption patterns, and transaction flows serve as vital economic information
resources for the state in broadening the tax base and monitoring the digital
economy.
Such shifts
reflect a profound transformation of the state's role in the digital economy.
The state is no longer a passive regulator; instead, it has begun to construct
a governance architecture predicated on data integration and digital platform
oversight.[22]
In this context, the marketplace functions as an intermediary governance
infrastructure that provides the state with visibility into societal economic
activities.
This phenomenon
aligns with the regulatory state theory within the digital economy. The state
no longer controls economic activities directly but instead establishes
regulations that mandate digital platforms to perform specific functions for
public and fiscal interests. Consequently, the marketplace has evolved into a
quasi-regulatory actor within digital economic governance.
Marketplace
regulation demonstrates the state's initiation in building a digital fiscal
architecture anchored in digital data integration, electronic platform
oversight, and information technology-based taxation systems.[23]
In Indonesia, this is exemplified by the implementation of VAT on Electronic
Trade (PMSE), the mandatory registration of digital platforms, and the
oversight of electronic transactions. However, the transition toward digital
fiscal governance also introduces nascent challenges concerning the protection
of digital rights. As the marketplace's role as an economic data source
expands, so too do the risks of data misuse, platform dominance, and the
state’s burgeoning dependency on digital infrastructures controlled by global
technology corporations.
Modern
marketplaces have evolved into quasi-governance actors, possessing the
capability to regulate societal economic behavior through algorithms, service
standards, payment systems, and digital dispute resolution mechanisms.[24]
Numerous functions formerly executed by the state have been partially assumed
by digital platforms through technology-based automated systems.
The
quasi-governance character of marketplaces is evident in the platform's ability
to establish internal rules that users must comply with, ranging from seller
reputation systems and product recommendation algorithms to account termination
policies. This shift indicates that the regulation of digital economic
activities is no longer exclusively determined by the state, but is also shaped
by the algorithmic power of digital platforms. The relationship between the
state and digital platforms has consequently birthed a new regulatory state
model in digital economic governance.[25]
The state has begun to construct oversight mechanisms anchored in the
regulation of digital platforms as the epicenters of societal economic
activity. In this context, the marketplace becomes a strategic focal point for
the state to conduct transaction monitoring, consumer protection, and fiscal
oversight.
This shift in
governance models demonstrates that digital economic oversight is no longer
based on territorial control, but rather on the control over data and
electronic systems. Trade activities, payments, and goods distribution are now
recorded within digital systems, enabling the state to map economic activities
in real-time.[26]
The transformation toward data-driven governance also reconfigures the power
dynamics between the state and global platform corporations. Major marketplaces
possess immense control over data and digital infrastructure, often rendering
the state dependent on these platforms to acquire societal economic
information. Such conditions pose nascent challenges regarding data sovereignty
and control over digital economic infrastructure.
Concurrently, the
advancement of the digital economy has compelled the state to devise new
strategies to maintain digital fiscal sovereignty. The marketplace is no longer
understood merely as an electronic commerce space, but as an integral part of
the digital economic infrastructure that influences state revenue and national
economic oversight.[27]
The reinforcement of digital fiscal sovereignty is reflected in the application
of the economic presence doctrine as a basis for the legitimate taxation of
foreign digital enterprises. Indonesia has begun adopting this approach through
the implementation of VAT on Electronic Trade (PMSE) and tax obligations for
foreign platforms that maintain a significant economic presence in the domestic
market.
The evolution of
marketplace regulation indicates that Indonesia is moving toward a digital
economic governance system that is more adaptive to the global platform
economy.[28]
However, challenges such as regulatory harmonization, state oversight capacity,
the dominance of global platforms, and digital infrastructure limitations
remain significant hurdles. Therefore, an integrative, data-driven reform of
digital economic law is required—one that is capable of safeguarding fiscal
sovereignty and national interests in the era of the platform economy.
CONCLUSION
This research
demonstrates that digital marketplaces have undergone a significant
transformation, evolving from mere electronic commerce intermediaries into
foundational components of the national digital economic infrastructure and
strategic fiscal instruments within the modern platform economy. The
marketplace no longer functions solely to facilitate digital trade
transactions; it integrates payment systems, logistics, and societal economic
data into a unified, electronically connected platform ecosystem. Consequently,
marketplace regulation serves a much broader function than the mere governance
of digital trade—it acts as an instrument for expanding the state’s oversight
and revenue capacity in the digital age. Through the regulation of Electronic
System Providers (PSE), Trade through Electronic Systems (PMSE), personal data
protection, and digital taxation policies, Indonesia has begun to construct a
digital fiscal architecture predicated on platform governance and data-driven
transaction monitoring. Furthermore, this study reveals that the advancement of
marketplaces catalyzes the transformation of state functions toward a
regulatory state model that is increasingly reliant on the oversight of digital
platforms as the centers of societal economic activity. In this context, a
profound nexus exists between platform governance, the regulatory state, and
fiscal governance, where data mastery and platform oversight are essential to
maintaining the state's fiscal capacity and economic sovereignty within the global
platform economy.
From a practical
perspective, this study highlights the urgency of strengthening the integration
between marketplaces and the national taxation system by utilizing digital
transaction data and electronic system-based oversight. Regulatory reform
concerning digital taxation based on significant economic presence is an
essential requirement for the state to reach cross-border digital economic
activities conducted by foreign platforms without a direct physical presence.
Moreover, intensifying the oversight of global digital platforms is
increasingly urgent, given that the dominance of international digital
corporations in the modern platform economy has the potential to impact fiscal
sovereignty and state control over national economic data. Therefore, Indonesia
requires a more integrative harmonization of digital economic regulations
encompassing digital trade, taxation, personal data protection, and platform
governance. The reinforcement of digital fiscal governance must be accompanied
by enhanced technological capacity, national data integration, and
institutional coordination of oversight to ensure the state can respond
adaptively to the dynamics of the global platform economy. Future reforms of
digital economic law should aim not only to optimize state revenue but also to
construct a digital economic governance framework that is sovereign, equitable,
and capable of safeguarding national interests amidst the global digital
economic transformation.
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