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This study aims to assess the legal ramifications of the WTO moratorium's expiration for Indonesia's digital economy and fiscal policies.

April 27, 2026Open Access

Indonesia's Digital Sovereignty as the WTO Electronic Transmission Duties Moratorium Expires in 2026 as a Challenge to International Trade Law

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This study aims to assess the legal ramifications of the WTO moratorium's expiration for Indonesia's digital economy and fiscal policies.
Utilized a normative juridical approach
Conducted comparative interest group analysis
Employed content analysis of secondary data from WTO, UNCTAD, and economic journals
Indonesia's digital economy expected to reach USD 155 billion by 2026, with significant growth in Media and Entertainment.
Termination of the moratorium allows Indonesia to impose digital customs duties, restoring fiscal sovereignty.
Challenges noted include legal uncertainties in digital valuation and potential retaliation from tech-exporting countries.

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This analysis reveals the challenges Indonesia faces in asserting digital sovereignty as the WTO moratorium ends, impacting international trade law.

Martalib et al. (2026) studied this question.

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This analysis reveals the challenges Indonesia faces in asserting digital sovereignty as the WTO moratorium ends, impacting international trade law.