LEGAL CHALLENGES OF CORETAX SYSTEM IMPLEMENTATION: HARMONIZATION OF PERSONAL DATA PROTECTION AND ELECTRONIC INFORMATION SECURITY

Abstract

This study aims to analyze the harmonization of the Directorate General of Taxes (DGT)'s authority regulations in implementing Coretax with data subject rights under the Personal Data Protection Law (PDP Law), and to examine the DGT's legal accountability as an Electronic System Operator under the Electronic Information and Transactions Law (ITE Law), particularly in cases of system failure or data leaks. The method used is normative juridical with a statutory and conceptual approach. The legal materials analyzed include the KUP Law, the PDP Law, the ITE Law, and Presidential Regulation Number 40 of 2018, and are supported by relevant scientific literature and previous research. The analysis was conducted qualitatively to identify relationships, potential conflicts, and harmonization between legal regimes within the Coretax ecosystem. The results show that the DGT has a dual position as a fiscal authority as well as a data controller and electronic system operator, which creates complex legal authorities and responsibilities. A normative gap was found in the form of unclear technical standards for data protection, including DPIA and system security standards, as well as weak cross-agency responsibility regulations. Furthermore, the failure of the Coretax system also resulted in a decline in public trust and increased legal risks. This research emphasizes the need for regulatory harmonization and strengthened data governance to ensure legal certainty and personal data protection in the digital tax system.