Ahmad Novindri Aji Sukma
University of Cambridge

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Juridical Review of Taxpayer Data Protection in Cases of Misuse of Digital Tax System Access Loso Judijanto; Ahmad Novindri Aji Sukma
Journal of Strafvordering Indonesian Vol. 2 No. 4 (2025): JOSI - SEPTEMBER
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/jmp85v50

Abstract

The development of information technology has driven a significant transformation in the tax administration system in Indonesia through the digitization of services such as e-filing, e-billing, and the integration of NIK as an NPWP. This modernization aims to increase efficiency, transparency, and compliance, but at the same time poses serious risks in the form of leakage and misuse of taxpayers' personal data. Tax data is very sensitive because it includes identity, financial information, economic transactions, and compliance records, which in Law No. 27 of 2022 concerning Personal Data Protection (PDP Law) is categorized as specific data with high protection standards. In the legal context, the protection of taxpayer data is strengthened by Article 28G paragraph (1) of the 1945 Constitution and Article 34 of the KUP Law which requires tax officials to maintain confidentiality. The Directorate General of Taxes (DGT) as a data controller has the obligation to manage data in a legal, proportionate, and secure manner by implementing encryption, access control, and incident notification mechanisms. Failure to carry out these obligations can have administrative, civil, and criminal consequences. This study uses a normative juridical method with a statutory and conceptual approach to assess the effectiveness of taxpayer legal protection in digitalization. The results of the study emphasized the importance of harmonizing the PDP Law and the KUP Law as well as strengthening the DGT institution so that legal protection is more comprehensive, transparent, and able to maintain public trust in the digital tax system.
The Digital Transformation of Criminal Justice: A Comparative Examination of Indonesia’s E-Court System and Global Best Practices Aristo Evandy A. Barlian; Atip Latipulhayat; Elis Rusmiati; Widati Wulandari; Ahmad Novindri Aji Sukma
Lex Scientia Law Review Vol. 9 No. 1 (2025): May, 2025: Law, Technology, and Globalization: Challenges and Innovations in th
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/lslr.v9i1.14341

Abstract

In an era marked by the algorithmic mediation of human affairs, the pursuit of justice can no longer be disentangled from the architecture of digital systems that sustain it. The criminal justice system, long rooted in analog procedures and institutional inertia, faces an existential imperative: adapt or risk obsolescence. Within this context, digital transformation is not merely an administrative upgrade—it is a normative challenge to the principles of due process, transparency, and equality before the law. Indonesia’s hesitant transition toward e-criminal justice reveals a complex interplay of structural, legal, and epistemic limitations. This study aims to analyze the development of e-criminal justice in Indonesia by conducting a comparative assessment of successful digital judicial systems in the United States, the United Kingdom, and Singapore. Employing a normative legal research approach with a comparative legal method, this study examines primary and secondary legal sources to identify regulatory gaps, procedural challenges, and strategic solutions. The findings reveal that Indonesia’s legal framework remains insufficient in addressing key procedural safeguards, digital evidence authentication, and cybersecurity risks. Additionally, disparities in digital access, resistance from legal practitioners, and inadequate technological infrastructure hinder the effective implementation of e-criminal justice. Comparative analysis suggests that successful digital transformation requires a robust regulatory foundation, secure and interoperable digital platforms, structured judicial training programs, and policies ensuring digital inclusivity. To optimize its e-criminal justice framework, Indonesia must adopt a context-sensitive and adaptive strategy, balancing technological advancements with fundamental principles of procedural fairness and judicial integrity. Future research should explore the long-term impact of digitalization on judicial decision-making, the role of AI in legal processes, and the effectiveness of cybersecurity mechanisms in safeguarding judicial independence. This study contributes to the broader discourse on the intersection between technology and justice, providing recommendations for a sustainable and equitable digital transformation of Indonesia’s criminal justice system.