Since its discovery by the United States Department of Defense in 1969, internet usage continues to increase throughout the world. This occurs because the internet provides convenience to the public to obtain information that is needed and covers all fields of life. However, it also creates a new problem, namely the emergence of online gambling crime. Based on online gambling practices, the process of disclosure and enforcement by law enforcers against perpetrators was also relatively difficult to do either in the process of inspection, investigation and prosecution. Therefore, deeply further study is needed concerning online gambling from the legal point of view. This paper discusses the mode of operation of online gambling, and the deposit system in cash or transfer. Obstacles that occur in the process of law enforcement will also be analyzed from four aspects, namely investigators, evidence, operational budgets and facilities. In addition, the scope of this study is a case in Makassar city.