Literature Study: Data Leakage Avoidance Strategy and Personal Data Protection in Core Tax Administration System (CTAS)
DOI:
https://doi.org/10.59890/ijma.v3i1.57Keywords:
Analysis SWOT, Blockchain, Core Tax Administration System (CTAS), Desk ResearchAbstract
This research aims to analyze the effectiveness of the Core Tax Administration System (CTAS) service as a renewal of the tax administration system in Indonesia. In addition, this research aims to determine the potential security of taxpayer data in terms of implementing the CTAS, namely by utilizing integrated AI technology. The research method used is qualitative with a literature study approach by analyzing various secondary data such as journals, articles, and other taxation materials published in mass media channels. The results of the research based on SWOT analysis show that the implementation of the CTAS has proven effective for the efficiency of national tax system services. In addition, this research resulted in several author recommendations based on the findings of the previous results presentation, namely the TRUST (Tax Revenue Unified Security Technology) strategy. The author considers that blockchain implementation has significant potential to be useful for providing taxpayer data protection in terms of efforts to minimize the potential for data leakage, especially in tax system services. With the sophistication of this AI technology integration, it is hoped that the CTAS can achieve optimization of its role, including in terms of increasing the security of.
References
Alfirdaus, N., & Anas, S. (2024, Agustus). Analisis Efektivitas Coretax Sebagai Strategi Dalam Peningkatan Penerimaan Pajak Daerah DKI Jakarta. Jurnal Ekonomika Dan Bisnis (JEBS), 4(4), 646-655. DOI: https://doi.org/10.47233/jebs.v4i4.1934
Alizanovic, V. (2022, January 29). Two Factor Authentication (2FA): Pengertian & Manfaatnya untuk Website. Niagahoster. Retrieved October 31, 2024, from https://www.niagahoster.co.id/blog/two-factor-authentication/
Belajar Berteknologi. (2015, Mei 15). Apa itu proses Logging, Auditing dan penetration testing dalam Keamanan Informasi dan contohnya.
Cindy, N., & Chelsya, C. (2024). Persepsi Mahasiswa Terhadap Penerapan Core Tax Administration System (CTAS) di Indonesia. Economics and Digital Business Review, 5(2), 1029-1040.
Daftar Kebocoran Data Pribadi di Era Jokowi, Paling Banyak di Instansi Pemerintah. (2024, September 21). Nasional tempo. Retrieved October 31, 2024, from https://nasional.tempo.co/read/1919036/daftar-kebocoran-data-pribadi-di-era-jokowi-paling-banyak-di-instansi-pemerintah
Elena, M. (2024, January 8). Jokowi Anggarkan Rp303,34 Miliar untuk Pertahanan Siber pada 2024. Ekonomi. Retrieved October 31, 2024, from https://ekonomi.bisnis.com/read/20240108/9/1730514/jokowi-anggarkan-rp30334-miliar-untuk-pertahanan-siber-pada-2024
Elnizar, N. E. (2019, August 12). Ini 4 Perbedaan GDPR dan Perlindungan Data Pribadi di Indonesia. Hukumonline.
Guide, S. (2022, December 19). Overview of Making Tax Digital. GOV.UK.
Hariani, A. (2024). Penerimaan Pajak Tercatat Rp 149,25 T per Januari 2024.
Herlin, Anggraini, Y. N., & Yanti, R. T. (2020, Juli). Analisis SWOT Dalam Menentukan Strategi Pemasaran Kosmetik Wardah di Kota Bengkulu. Jurnal Ilmiah Akuntansi, Manajemen, & Ekonomi Islam (JAM-EKIS), 3(2), 73-89.
HMRC. (2014). Real Time Information (RTI): Improving the operation of Pay as You Earn.
Humas. (2024, July 31). Pemerintah Siapkan Core Tax System Guna Modernisasi Layanan Pajak. Sekretariat Kabinet.
Indonesia Masuk 10 Negara dengan Kebocoran Data Terbesar | Databoks. (2024, June 28). Databoks.
Intrusion detection and prevention system (IDPS). (n.d.).
IRS Automated Collections System. (n.d.). Cross Law Group. Retrieved October 31, 2024, from https://www.crosslawgroup.com/blog/irs-automated-collections-system/
Kim, D. (2023). Digital transformation of tax administration in the Republic of Korea: lessons from experience and ways forward.
Kim, J. j., Kim, H., Kim, S., & Tagle, G. R. (2022). A Roadmap for Digitalization of Tax Systems Lessons from Korea.
Kurniati, D. (2024, August 19). Jelang Penerapan Coretax System, Pemerintah Siap Mitigasi Risikonya. DDTC News. Retrieved October 31, 2024, from https://news.ddtc.co.id/berita/nasional/1804860/jelang-penerapan-coretax-system-pemerintah-siap-mitigasi-risikonya
Mengetahui Tentang Self-Assessment System Menurut Para Ahli. (2021, February 17). Mbizmarket. Retrieved October 31, 2024, from https://www.mbizmarket.co.id/news/mengenal-self-assessment-system-menurut-para-ahli/
Nugroho, I. I., Pratiwi, R., & Zahra, S. R. A. (2021, Desember). Optimalisasi Penanggulangan Kebocorqn Data Melalui Regulatory Blockchain Guna Mewujudkan Keamanan Siber di Indonesia. IPMHI Law Journal, 1(2), 115-129. DOI: https://doi.org/10.15294/ipmhi.v1i2.53270
OECD. (2018). Privacy Principles. http://oecdprivacy.org
PT Semua Mahir Teknologi. (2023, July 20). Metode Data Masking Yang Efektif Untuk Keamanan Data Anda! Coding Studio.
Rahmi, N., Arimbhi, P., & Hidayat, V. S. (2023, Desember). Analisis Manajemen Strategi Kebijakan Pembaharuan Core Tax Administration System (CTAS) dalam Upaya Penguatan Reformasi Administrasi Perpajakan di Indonesia. Jurnal Ilmiah Ilmu Administrasi, 6(2), 179-191. https://doi.org/10.31334/v6i2.3480
Redaksi PajakOnline. (2024, June 22). DJP Pakai Artificial Intelligence untuk Core Tax. PajakOnline.com. Retrieved October 31, 2024, from https://www.pajakonline.com/djp-pakai-artificial-intelligence-untuk-core-tax/
Sabili, A. F., Misbahuddin, A. B., & Chandra, I. P. N. W. (2023, 11 28). IMPLEMENTASI BLOCKCHAIN PADA PEMADANAN NIK DAN NPWP SEBAGAI LANGKAH NYATA OPTIMALISASI KEAMANAN DATA WAJIB PAJAK DI ERA SOCIETY 5.0. Jurnal Pajak Indonesia, 7(2), 25-32. https://doi.org/10.31092/jpi.v7i2.2470
Saptohutomo, A. P. (2024, September 24). Kebocoran Data NPWP Dinilai Bisa Diproses Hukum Jika Ada Indikasi Pidana. KOMPAS.com.
Sri Mulyani Ungkap 8 Tujuan Coretax yang Perlu Diketahui WP. (2024, August 2). DDTC News. Retrieved October 31, 2024, from https://news.ddtc.co.id/berita/nasional/1804471/sri-mulyani-ungkap-8-tujuan-coretax-yang-perlu-diketahui-wp
Suryawijaya, T. W. E. (2023, Mei 31). Memperkuat Keamanan Data melalui Teknologi Blockchain: Mengeksplorasi Implementasi Sukses dalam Transformasi Digital di Indonesia. Jurnal Studi Kebijakan Publik, 2(1), 55-67. https://doi. org/10.21787/jskp.2.2023. 55-67
Tampubolon, W. S. (2016, Maret). UPAYA PERLINDUNGAN HUKUM BAGI KONSUMEN DITINJAU DARI UNDANG UNDANG PERLINDUNGAN KONSUMEN. Jurnal Ilmiah “Advokasi”, 04(01), 53-61.
Tofan, A. (2023, Juli). Core Tax System Menurut Persepsi Konsultan dan Usulan Implementasi untuk Pemerintah. Reviu Akuntansi Kontemporer Indonesia, 4(2), 121-129.
Undang-Undang Nomor 27 Tahun 2022 [Tentang Perlindungan Data Pribadi]. (n.d.).
Undang-Undang Nomor 6 Tahun 1983 [Tentang Ketentuan Umum Dan Tata Cara Perpajakan]. (n.d.).
What to Know About the IRS Automated Collection System (ACS). (n.d.). TaxCure.


