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Community Empowerment and Tax Law Reform in Strengthening Consumer Protection: A Comparative Study of Indonesia, Nigeria, and India

Jurnal Pengabdian Hukum Indonesia (Indonesian Journal of Legal Community Engagement) JPHI · Vol. 9 No. 1 (2026) · pp. 259–306

DOI
10.15294/jphi.v9i1.37520
ISSN
2654-8313, 2654-8305
Published
2026-07-14
Publisher
Universitas Negeri Semarang
Language
eng
License
creativecommons.org/licenses/by-nc/4.0

Abstract

The rapid expansion of the digital economy has intensified consumer protection challenges in developing countries, particularly in cross-border digital transactions where information asymmetry, price opacity, and limited regulatory capacity expose consumers to unfair commercial practices. While tax law has traditionally been regarded as an instrument for generating state revenue, its regulatory function offers significant potential to strengthen consumer protection in digital markets. This study examines the construction of tax law as a consumer protection instrument in Indonesia, India, and Nigeria, analyzes the role of community empowerment in supporting responsive tax reform, and formulates an integrated policy model based on a functional comparative approach. This research employs normative legal research using comparative, statutory, and conceptual approaches. The comparative analysis adopts the functional comparative method developed by Konrad Zweigert and Hein Kötz, while legal materials consist of legislation, judicial and policy documents, academic literature, and relevant institutional reports. The findings demonstrate that the three jurisdictions adopt different approaches to integrating tax law with consumer protection. Indonesia emphasizes market neutrality through digital value-added tax reform, India explicitly protects consumers through anti-profiteering provisions under the Central Goods and Services Tax Act 2017, whereas Nigeria primarily prioritizes fiscal revenue mobilization with limited consumer-oriented safeguards. The study further reveals that responsive regulation, co-regulation, fiscal literacy, and community participation significantly influence the effectiveness of tax law beyond formal legal norms. Accordingly, this study proposes an integrated model of responsive tax governance that combines substantive tax justice, co-regulatory institutional arrangements, community empowerment, and digital transparency mechanisms to strengthen consumer protection in digital commerce while accommodating the legal pluralism and institutional diversity of developing countries. This is in line with Sustainable Development Goals (SDGs) 12: Responsible Consumption and Production.

Keywords

Collaboration network of the authors

40 authors · 96 co-authorship links · 68 across different organisations · showing the 40 most connected

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • State University of Semarang
  • Universitas Pekalongan
  • Bowen University
  • Parul University
  • University of Brawijaya
  • Sebelas Maret University
  • Universitas Negeri Surabaya
  • Other organisations
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Septhian Eka AdiyatmaState University of Semarang4
Hilary NwaechefuRedeemer University3
Salim Bashir MagashiAhmadu Bello University2
Kasim BalarabeO. P. Jindal Global University2
Rofi WahanisaState University of Semarang2
Muhammad Abdul RoufUniversité de Montréal2
Asari TaufiqurrohmanUniversitas Pekalongan2
Fitria DamayantiState University of Semarang1
Endriyani LestariState University of Semarang1
Fradhana Putra DisantaraInstitut Teknologi dan Bisnis Yadika Pasuruan1
Bazarova Dildora BaxadirovnaTashkent State University of Law1
Ildar Rustamovich BegishevKazan Innovative University named after V. G. Timiryasov1
Indah Fitri CahyaniState University of Semarang1
Ogah Chinyere ConstanceEbonyi State University1
Obinna Nnanna OkerekeKogi State University1
Debarati HalderParul University1
Suhadi SuhadiState University of Semarang1
Asmarani RamliState University of Semarang1
Tri Andari DahlanState University of Semarang1
Mary-Ann Onoshioke AjayiBowen University1
SyahwalAffiliation unknown1
R. Benny RiyantoState University of Semarang1
Eko MukmintoState University of Semarang1
Empire Hechime NyekwereBowen University1
Agung AdityaUniversitas Pekalongan1
Ahmad YazidUniversitas Pekalongan1
Aditya Migi PrematuraUniversitas Pekalongan1
Oluwatobiloba Ifedolapo AjayiBowen University1
Wahbi RahmanUniversity of Brawijaya1
Prija DjatmikaUniversity of Brawijaya1
Robert Lengkong WekuKhairun University1
Noor Dzuhaidah OsmanUniversiti Sains Islam Malaysia1
Yogi Muhammad RahmanUniversitas Galuh1
Lalu SaipudinUniversity of Mataram1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/journals/JPHI/oai, first harvested 5 Nov 2026, last seen 8 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en">Community Empowerment and Tax Law Reform in Strengthening Consumer Protection: A Comparative Study of Indonesia, Nigeria, and India</dc:title>
	<dc:creator xml:lang="en">Anik Kunantiyorini</dc:creator>
	<dc:creator xml:lang="en">Wibowo, Dwi Edi</dc:creator>
	<dc:creator xml:lang="en">Achmad Soeharto</dc:creator>
	<dc:creator xml:lang="en">Disantara , Geraldha Islami Putra</dc:creator>
	<dc:creator xml:lang="en">Nnawulezi, Uche </dc:creator>
	<dc:creator xml:lang="en">Ezenduka, Uzodinma Yurriens </dc:creator>
	<dc:subject xml:lang="en">Community Empowerment</dc:subject>
	<dc:subject xml:lang="en">Tax Law</dc:subject>
	<dc:subject xml:lang="en">Consumer Protection</dc:subject>
	<dc:subject xml:lang="en">Comparative Law</dc:subject>
	<dc:subject xml:lang="en">Sustainable Development Goals (SDGs)</dc:subject>
	<dc:description xml:lang="en">The rapid expansion of the digital economy has intensified consumer protection challenges in developing countries, particularly in cross-border digital transactions where information asymmetry, price opacity, and limited regulatory capacity expose consumers to unfair commercial practices. While tax law has traditionally been regarded as an instrument for generating state revenue, its regulatory function offers significant potential to strengthen consumer protection in digital markets. This study examines the construction of tax law as a consumer protection instrument in Indonesia, India, and Nigeria, analyzes the role of community empowerment in supporting responsive tax reform, and formulates an integrated policy model based on a functional comparative approach. This research employs normative legal research using comparative, statutory, and conceptual approaches. The comparative analysis adopts the functional comparative method developed by Konrad Zweigert and Hein Kötz, while legal materials consist of legislation, judicial and policy documents, academic literature, and relevant institutional reports. The findings demonstrate that the three jurisdictions adopt different approaches to integrating tax law with consumer protection. Indonesia emphasizes market neutrality through digital value-added tax reform, India explicitly protects consumers through anti-profiteering provisions under the Central Goods and Services Tax Act 2017, whereas Nigeria primarily prioritizes fiscal revenue mobilization with limited consumer-oriented safeguards. The study further reveals that responsive regulation, co-regulation, fiscal literacy, and community participation significantly influence the effectiveness of tax law beyond formal legal norms. Accordingly, this study proposes an integrated model of responsive tax governance that combines substantive tax justice, co-regulatory institutional arrangements, community empowerment, and digital transparency mechanisms to strengthen consumer protection in digital commerce while accommodating the legal pluralism and institutional diversity of developing countries. This is in line with Sustainable Development Goals (SDGs) 12: Responsible Consumption and Production.</dc:description>
	<dc:publisher xml:lang="en">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2026-07-14</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/journals/JPHI/article/view/37520</dc:identifier>
	<dc:identifier>10.15294/jphi.v9i1.37520</dc:identifier>
	<dc:source xml:lang="en">Jurnal Pengabdian Hukum Indonesia (Indonesian Journal of Legal Community Engagement) JPHI; Vol. 9 No. 1 (2026): (January-June 2026); 259-306</dc:source>
	<dc:source>2654-8313</dc:source>
	<dc:source>2654-8305</dc:source>
	<dc:source>10.15294/jphi.v9i1</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/journals/JPHI/article/view/37520/10677</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2026 Anik Kunantiyorini, Dwi Edi Wibowo, Achmad Soeharto , Geraldha Islami Putra Disantara , Uche Nnawulezi, Uzodinma Yurriens Ezenduka (Author)</dc:rights>
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