The Impact of Technological Development on Civil Law in Indonesia in the Field of Tax Administration: A Study of Supreme Court Decision Number 3031 B/PK/PJK/2022

Asa Maghriza

Abstract


The development of information and communication technology has brought significant changes to the application of civil law in Indonesia. This transformation is evident through the emergence of electronic contracts, cross-border digital transactions, and the use of electronic evidence, all of which demand adjustments in legal regulations. This article examines Supreme Court Decision Number 3031 B/PK/PJK/2022 in the case of PT. Foxhound Teknologi Nusantara versus the Directorate General of Customs and Excise, which serves as a concrete illustration of the misalignment between technological advancement and the still conventional norms of civil law. Using a descriptive-analytical approach, this study highlights three main aspects: the role of technology in the dynamics of civil law, an analysis of the Supreme Court decision concerning the validity of electronic transactions and digital administrative systems, and the legal implications of technology use in civil and administrative legal transactions. The findings indicate that Indonesia’s civil law system is not yet fully prepared to face digitalization, resulting in legal uncertainty and potential financial losses for business actors. Therefore, regulatory reform is needed to reaffirm the legal standing of electronic evidence, ensure personal data protection, and provide legal certainty in digital transactions. Such regulatory adjustments can be achieved through harmonization between the Civil Code, the Electronic Information and Transactions Law, and the Personal Data Protection Law, along with enhanced digital literacy among law enforcement officials and the public. This study is expected to provide both theoretical and practical contributions to the development of a more technology-responsive Indonesian civil law system.

Keywords: Digital Technology, Private Law, Supreme Court Decision

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References


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DOI: https://doi.org/10.20884/1.jih.2025.11.2.651

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