This research analyzes whether the policies or regulations that have been issued by
the Government of Indonesia are in accordance with the World Agreement. The
problems analyzed are important to study with the aim of increasing state revenue
in the import duty tax sector on imported products through electronic commerce in
accordance with the WTO agreement in Indonesia. This research uses a qualitative
normative method that focuses on positive law that has been obtained from various
sources that are analyzed with each other. Data collection is done using literature
study and legal analysis. Understanding of books and laws carried out literature
studies relating to legal and non-legal opinions relating to the issues studied. This
study concludes that the policies or regulations that have been issued by the
Indonesian Government are contrary to WTO agreements and principles, where
there is inconsistency from Indonesia in the implementation of the moratorium
program issued by the WTO General Council to regulate e-commerce, In its
implications, the Moratorium has a detrimental impact on developing countries,
especially Indonesia in terms of state revenue so that there are special regulations
governing the recovery of Indonesia's income, namely by imposing tariffs regulated
in PMK No. 199 of 2019 which regulates import duty tariffs and taxes on imported
goods.