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The Cash on Delivery (COD) system is one of the payment methods frequently used in online buying and selling transactions, where consumers pay for ordered products upon receipt of the goods. Although it provides convenience, this system often causes problems, especially related to transaction cancellations by consumers after the delivery process has been carried out by business actors. This research examines how the regulation and allocation of risk for goods return in the COD system according to the Civil Code and the forms of legal protection provided to business actors against the risk of goods return in the COD system according to Law Number 8 of 1999 concerning Consumer Protection. The method used in this research is normative, supplemented by literature study results such as legislation. The results show that the Civil Code recognizes the concept of risk as a legal consequence related to the possibility of losses on the object of the agreement, and legal protection for business actors is divided into preventive legal protection and repressive legal protection.

Taxes are responsible for providing services and development to the community because the country’s main income comes from taxes. However, the low level of taxpayer compliance is a significant challenge. This study aims to examine how the implementation of e-tax improves taxpayer compliance in Indonesia. The researcher used a descriptive qualitative approach method by analyzing various previous journal studies. The results of the study indicate that among the  many benefit provided by e-tax, there are still obstacles in the implementation of e-tax among the taxpayer. Public awareness which is still minimal is the main challenge in implementing taxes electronically. Limitations and gaps in infrastructures that affect internet connections in their implementation make it difficult to access the DJP Online Portal. Technological developments also increase vulnerability to security, the government is required to guarantee the security of taxpayer financial data. The influence of tax implementation that affects taxpayer compliance with E-Filling. Tax payment not only covers building but also law enforcement in the field  of motor vehicle taxation. Currently the E-Samsat system has begun to be implemented which provides convenience in the tax payment process. To optimize this e-tax system, there are several strategies in the form of developing and improving the e-Filling system, providing comprehensive tax services. With a structured approach, e-tax has great potential to support digital tax reform and can improve administrative efficiency and also strengthen the country’s fiscal foundation as a whole.