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All Journal Jurnal Ilmu Hukum KYADIREN
Ismiyanto Ismiyanto
Universitas Islam Batik Surakarta, Indonesia
Law, Crime, Criminology & Criminal Justice

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Reconstructing Digital Tax Oversight of Content Creators in Indonesia Qonitah Zalfa Primayudhana; Ismiyanto Ismiyanto; Hanuring Ayu Ardhani Putri
Jurnal Ilmu Hukum Kyadiren Vol 8 No 1 (2026): Jurnal Ilmu Hukum Kyadiren
Publisher : PPPM, Sekolah Tinggi Ilmu Hukum (STIH) Biak-Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46924/jihk.v8i1.492

Abstract

The rapid expansion of the digital economy has significantly increased the number of content creators as taxpayers while simultaneously accelerating the Directorate General of Taxes’ (DGT) adoption of digital technologies to monitor tax compliance. One such mechanism involves the use of publicly accessible social media content, which continues to raise concerns regarding legal certainty and the limits of governmental authority. This study aims to analyze the legal framework governing the tax reporting obligations of content creators and to examine the legal ambiguity surrounding the DGT’s authority to use social media content as the basis for issuing a Tax Data Clarification Request (SP2DK) and initiating tax audits. This research employs a normative legal methodology using statutory, conceptual, comparative, and cyber law approaches. The findings indicate that Indonesia’s tax legal framework recognizes income earned by content creators as taxable income. However, Article 35A of the Law on General Provisions and Tax Procedures (KUP Law) does not explicitly authorize the use of social media content as a source of tax supervisory data, resulting in regulatory uncertainty and inconsistent legal interpretation. This study concludes that harmonization of the KUP Law, the Electronic Information and Transactions Law, and the Personal Data Protection Law is necessary to establish a comprehensive legal framework that upholds the principles of legality, proportionality, accountability, legal certainty, and the protection of taxpayers’ constitutional rights within the digital tax administration system.
Legal Certainty for Digital Investors Through the Reconstruction of SupTech Based on Electronic System Reliability Michael Lauvino; Ismiyanto Ismiyanto; Ariy Khaerudin
Jurnal Ilmu Hukum Kyadiren Vol 8 No 1 (2026): Jurnal Ilmu Hukum Kyadiren
Publisher : PPPM, Sekolah Tinggi Ilmu Hukum (STIH) Biak-Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46924/jihk.v8i1.494

Abstract

Digital transformation has significantly increased the number of retail investors in Indonesia while simultaneously amplifying the risk of financial losses resulting from failures in digital investment service systems. However, the existing legal framework has not yet established adequate standards for ensuring the reliability of electronic systems. This study aims to analyze the regulatory framework governing cybersecurity and the financial services sector in providing legal protection for retail investors and to formulate a supervisory reconstruction model for the Financial Services Authority through the adoption of Electronic-Based Government System (SPBE) principles as the foundation for the development of Supervisory Technology (SupTech). This research employs a normative legal method using statutory, conceptual, analytical, and comparative approaches. The findings reveal regulatory gaps concerning electronic system reliability standards, parameters for determining system failures, and the allocation of liability among digital investment service providers. This study proposes a SupTech-based supervisory model that strengthens legal certainty, enhances preventive legal protection for retail investors, and promotes more accountable, transparent, and resilient digital investment governance.
Reconstructing Taxpayer Data Protection Through a Cyber-Restorative State Accountability Framework Imam Cahyo Pornomo; Ismiyanto Ismiyanto; Hafid Zakariya
Jurnal Ilmu Hukum Kyadiren Vol 8 No 1 (2026): Jurnal Ilmu Hukum Kyadiren
Publisher : PPPM, Sekolah Tinggi Ilmu Hukum (STIH) Biak-Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46924/jihk.v8i1.495

Abstract

The digital transformation of tax administration has significantly improved the efficiency of public services; however, it has also heightened the risk of taxpayer data breaches involving highly sensitive personal and financial information. This study aims to examine the legal status of taxpayer data, identify the fragmentation of the regulatory framework governing taxpayer data protection, analyze state responsibility from a cyber law perspective, and develop a cyber-restorative state accountability framework. The research employs a normative legal methodology using statutory, conceptual, and comparative approaches. Data are analyzed prescriptively through systematic legal interpretation. The findings indicate that taxpayer data simultaneously constitute specific personal data, confidential tax information, and electronic information, each protected under multiple legal regimes. Nevertheless, the existing regulatory framework remains fragmented, resulting in inconsistencies in legal protection and state accountability. To address these shortcomings, this study proposes a cyber-restorative state accountability framework that integrates preventive measures, cybersecurity governance, breach notification, incident investigation, data recovery, and compensation mechanisms. The study concludes that reconstructing the legal framework based on this model is essential for strengthening legal certainty, enhancing state accountability, and fostering public trust in digital tax administration.
Co-Authors Ariy Khaerudin Hafid Zakariya Hanuring Ayu Ardhani Putri Imam Cahyo Pornomo Michael Lauvino Qonitah Zalfa Primayudhana