E-SPT DAN E-FILING DARI PERSPEKTIF UNDANG-UNDANG INFORMASI DAN TRANSAKSI ELEKTRONIK

Abstract

This article analyzed online tax reporting viewed from Electronic Information and Transaction Law (thereafter called UU ITE) perspective in juridical and normative ways with statute, conceptual, and analytical approach. The data used was secondary one including primary, secondary, and tertiary law sources collected through library study and analyzed qualitatively.  From the result of research, it could be found that Electronic Information and Transaction Law (UU ITE) governed that the Organizer of Electronic Transaction obligatorily used Certified Indonesian Electronic Certification Organizer, while electronic certificate for e-SPT and e-Filing was provided by DJP. In addition, UU ITE governs that electronic system used should be approved by parties, and it did not occur in e-SPT and e-Filing. UU ITE should authorize DJP specifically to provide Electronic Certificate and to provide tax reporting application without agreement with Taxpayers.