Perlindungan Data Pribadi dalam Pelaporan SPT Tahunan Melalui Aplikasi Coretax: Analisis Cyber Law terhadap Sistem Perpajakan Berbasis Elektronik

Ida Aryati Diyah Purnomo Wulan, Ariy Khaerudin, Muhammad Itsnaini

Abstract


Since 1 January 2025, Indonesia's Directorate General of Taxes has operated the Core Tax Administration System (CORETAX), a major step in digitalising the country's tax administration. Every tax service, Annual Tax Return (SPT) filing included, now runs on one electronic platform, yet concentrating taxpayer data in a single ecosystem heightens the risk to personal data. This study examines the legal framework governing personal data protection in SPT filing through CORETAX from a cyber law standpoint and assesses how consistently Law Number 27 of 2022, Law Number 11 of 2008 and its amendments up to Law Number 1 of 2024, and tax regulations fit together. The normative juridical analysis is supplemented by a comparison with Estonia, Singapore, and Australia. Although CORETAX has embraced privacy by design, the study identifies unregulated areas concerning specific consent, data portability, the role of a Data Protection Officer within the tax authority, and procedures for notifying data breaches. It recommends a dedicated Minister of Finance Regulation on CORETAX personal data governance and an independent supervisory body.

Keywords


CORETAX, personal data protection, cyber law, annual tax return, electronic taxation

Full Text:

PDF

References


Buku

Atmasasmita, R. Cyber Law: Aspek Hukum Teknologi Informasi dan Komunikasi. Bandung: Refika Aditama, 2024

Barkatullah, A. H. Hukum Perlindungan Data Pribadi di Indonesia: Teori dan Praktik. Jakarta: Prenada Media, 2023

Makarim, Edmon. Pengantar Hukum Telematika: Suatu Kompilasi Kajian. Jakarta: Rajawali Pers, 2024

Mardiasmo, Edmon. Perpajakan Indonesia di Era Digital: Transformasi dan Tantangan. Yogyakarta: Andi Offset, 2025

Rosadi, Sinta Dewi. Cyber Law: Aspek Hukum Privasi dan Perlindungan Data Pribadi. Bandung: Refika Aditama, 2023

World Bank. Indonesia Core Tax Administration System: Project Appraisal Document. Washington, D.C.: World Bank Group, 2024

Peraturan Perundang-undangan

Undang-Undang Dasar Negara Republik Indonesia Tahun 1945.

Undang-Undang Nomor 6 Tahun 1983 Tentang Ketentuan Umum Dan Tata Cara Perpajakan Sebagaimana Telah Diubah Terakhir Dengan Undang-Undang Nomor 7 Tahun 2021.

Undang-Undang Nomor 7 Tahun 2021 Tentang Harmonisasi Peraturan Perpajakan.

Undang-Undang Nomor 11 Tahun 2008 Tentang Informasi Dan Transaksi Elektronik Sebagaimana Telah Diubah Dengan Undang-Undang Nomor 19 Tahun 2016 Dan Undang-Undang Nomor 1 Tahun 2024.

Undang-Undang Nomor 27 Tahun 2022 Tentang Pelindungan Data Pribadi.

Peraturan Presiden Nomor 40 Tahun 2018 Tentang Pembaruan Sistem Administrasi Perpajakan.

Peraturan Presiden Nomor 53 Tahun 2017 Jo. Perpres No. 28 Tahun 2021 Tentang Badan Siber Dan Sandi Negara.

Peraturan Pemerintah Nomor 71 Tahun 2019 Tentang Penyelenggaraan Sistem Dan Transaksi Elektronik.

Peraturan Menteri Keuangan Nomor 81 Tahun 2024 Tentang Ketentuan Perpajakan Dalam Rangka Pelaksanaan Sistem Inti Administrasi Perpajakan.

Peraturan Menteri Keuangan Nomor 70 Tahun 2017 Jo. Pmk No. 19 Tahun 2018 Tentang Petunjuk Teknis Akses Informasi Keuangan Untuk Kepentingan Perpajakan.

Jurnal

Greenleaf, G. “Data Protection in Tax Administration: Comparative Perspectives.” Computer Law & Security Review, Vol. 5, No. 2, (2025) : 105–128.

Tambunan, R.M. “CORETAX Implementation and Taxpayer Data Protection: Legal Challenges in Indonesia.” Indonesian Journal of International Law, Vol. 22, No. 3, (2025) : 412–438.

Zittrain, J.L. “Digital Taxation and the Architecture of Privacy.” Harvard Journal of Law & Technology, Vol. 37, No. 2, (2024) : 289–324.

Website

https://pajak.go.id/coretaxpedia/buku-panduan-coretax-djp

https://www.bssn.go.id/monitoring-keamanan-siber/

https://www.oecd.org/en/publications/2020/12/tax-administration-3-0-the-digital-transformation-of-tax-administration_886337a7.html




DOI: http://dx.doi.org/10.33087/wjh.v10i2.2207

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Wajah Hukum Published by Faculty of Law, Batanghari University
Adress: Fakultas Hukum, Jl.Slamet Ryadi, Broni-Jambi, Kec.Telanaipura, Kodepos: 36122, email: wajahhukum.unbari@gmail.com

Creative Commons License This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.