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All Journal Jurnal Kajian Ilmiah
Sidi Ahyar Wiraguna
Fakultas Hukum; Universitas Esa Unggul

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Analisis Yuridis Tanggung Jawab Direktorat Jenderal Pajak (DJP) Terhadap Kebocoran Data Nomor Pokok Wajib Pajak (NPWP) Berdasarkan Undang-Undang Nomor 27 Tahun 2022 Salma Ayu Nurmala; Sidi Ahyar Wiraguna
Jurnal Kajian Ilmiah Vol. 26 No. 1 (2026): Januari 2026
Publisher : Lembaga Penelitian, Pengabdian Kepada Masyarakat dan Publikasi (LPPMP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/207r0b59

Abstract

The integration of the Taxpayer Identification Number (NPWP) with the National Identity Number (NIK) has heightened the sensitivity of taxpayer data, obliging the Directorate General of Taxes (DJP) as data controller to comply with Indonesia’s Law No. 27 of 2022 on Personal Data Protection (PDP Law). However, the September 2024 breach of 6.6 million NPWP records raises legal accountability concerns. This study examines (1) the legal framework for NPWP data protection under the PDP Law and (2) DJP’s liability for the breach. Employing a normative juridical method with statutory and conceptual approaches, primary and secondary legal sources were analyzed qualitatively. Findings confirm that NPWP constitutes specific personal data, and DJP violated its accountability obligation under Article 47. Such violation warrants administrative sanctions per Article 57, yet no enforcement has occurred. The study concludes that DJP bears juridical responsibility and must be sanctioned to uphold the rule of law and protect citizens’ constitutional right to privacy
Analisis Hukum Dampak Kekosongan Lembaga Pengawas Pelindungan Data Pribadi Terhadap Petugas Pelindungan Data Di Indonesia Dhiva Aurora Pramhesta Dharma; Sidi Ahyar Wiraguna
Jurnal Kajian Ilmiah Vol. 26 No. 1 (2026): Januari 2026
Publisher : Lembaga Penelitian, Pengabdian Kepada Masyarakat dan Publikasi (LPPMP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/3rtwfd20

Abstract

Law No. 27 of 2022 on Personal Data Protection mandates the establishment of an independent supervisory agency to ensure the effective implementation of data protection norms in Indonesia. However, as of the end of 2025, this agency has not yet been established, creating an institutional vacuum that has serious implications for the effectiveness of data protection officers and the accountability of data controllers. This study aims to analyse the legal impact of the absence of a supervisory agency on data protection officers and its implications for the responsibilities of data controllers and processors. Using a normative juridical approach with a legislative approach, this study shows that without a supervisory agency, data protection officers are in a vulnerable position: they are operationally responsible but not legally protected. They are burdened with strict normative obligations but do not have formal protection mechanisms in the event of data breaches. On the other hand, the obligations of data controllers as stipulated in Article 47 of the PDP Law become immeasurable and declarative because there are no effective verification, enforcement, or dispute resolution mechanisms. The findings indicate that the legal architecture of the PDP Law is incomplete without an independent supervisory agency. Furthermore, the absence of a supervisory agency hinders the development of professional standards, technical guidelines, and non-litigation dispute resolution forums. The research recommendations include accelerating the establishment of a supervisory agency and issuing a Government Regulation that guarantees independence, competence, and legal protection for the data protection officer as a key actor in national personal data governance.