Law Number 11 of 2008 concerning Electronic Information and Transactions (ITE Law) regulates criminal acts related to the manipulation of electronic data or information in Indonesia, particularly through case study of financial fraud (phishing) involving E-money. The research focuses on two primary objectives: first, to analyze the legal framework governing the manipulation of electronic data as stipulated in Article 32 Paragraph (2) of the ITE Law, and second, to evaluate the application of criminal sanctions in cases of data manipulation, with reference to the Pekanbaru District Court Decision Number 958/Pid.Sus/2020/PNPbr. This study employs a normative and empirical approach, utilizing secondary data sources consisting of primary legal materials such as the ITE Law, supplemented by secondary legal materials from relevant literature, and tertiary legal materials such as interviews and encyclopedic dictionaries. The findings reveal that while the ITE Law provides a strong legal framework to address electronic data manipulation (phishing), its implementation faces challenges such as low public awareness of cybercrime phishing threats. This study concludes that the implementation of Law No. 11 of 2008 on Electronic Information and Transactions (ITE Law) in addressing electronic data manipulation crimes in Indonesia has shown positive results, although there are still challenges in the effectiveness of enforcement. Light sanctions and the lack of public awareness regarding the threats of data manipulation are the main obstacles in its enforcement. Therefore, phishing prevention, improvement of law enforcement personnel's competence, and digital literacy campaigns are necessary to raise public awareness. Furthermore, collaboration between the government, digital service providers, law enforcement agencies, and regular evaluation of regulations are essential to address the continuously evolving cyber threats.