Legal Protection for Business Placers of Agreements between Business Players Holding Dominant Positions during the Pandemic Era

Abstract

A dominant position is a situation where a business actor does not have a significant competitor in the relevant market in relation to the market share controlled, or the business actor has the highest position among his competitors in the relevant market in terms of financial capability, ability to access supply or sales, and ability to adjust supply between the demand for certain goods or services (Article 1 number 4 of Law Number 5 of 1999). Abuse of a dominant position in the market further aggravates the economic situation during the pandemic era. The procedure for determining the existence of abuse of a dominant position can be carried out by measuring the reach or scope of the relevant market, the existence of a dominant position in the relevant market, and proving the behavior of abuse of dominant position. The Government issued Law Number 5 of 1999 concerning the Prohibition of Monopolistic Practices and Unfair Business Competition (hereinafter Law Number 5 of 1999) intended as a legal instrument to enforce the rule of law and provide equal protection for business actors in efforts to create fair business competition. The law also provides legal certainty, so that it can encourage the acceleration of economic development to improve general welfare, as well as the implementation of the spirit and soul of the 1945 Constitution of the Republic of Indonesia. The form of abuse of the dominant position by PT Forisa Nusapersada in the Pop Ice program The Real Ice Blender is PT. Forisa Nusapersada made IOM and an agreement with the owners of Beverage Kiosks and/or Market Stores not to sell competing products like Pop Ice, which has resulted in the lost or at least reduced choice of consumers to attain S'Cafe and Milkjus brand products in the market.

Obligation to Submit Tax Data and Information From Agencies, Institutions, Associations, and Other Parties To Maintain The Authority of Law and The State

“…In the process of implementing the Self Assessment System, all obligations submitted by the Taxpayer in the tax return will be considered correct until the DGT finds that the data or information in the tax return shows the opposite or incorrect. Data that can be used by DGT to test the correctness of tax returns submitted by taxpayers can be collected from anywhere (Husdanah, Saidi, Ruslan, & Ilmar, 2022). Realizing this, the government has issued Law Number 28 of 2007 concerning the Third Amendment to Law Number 6 of 1983 concerning General Provisions and Procedures for Taxation and Government Regulation Number 31 of 2012 concerning the Provision and Collection of Data and Information related to Taxation has regulated that every government agency, institution, association, and other party (ILAP), must provide data and information related to taxation to the Directorate General of Taxes (DGT) whose provisions are regulated by Government Regulations (Kurnia, 2016).…”