IMPLICATIONS OF USING ELECTRONIC STAMP DUTY AS PROOF OF AUTHENTICITY OF ELECTRONIC DOCUMENTS IN INDONESIA

Cepalo Pub Date : 2022-11-15 DOI:10.25041/cepalo.v6no2.2722
Febia Salwa Pandora, E. Makarim
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引用次数: 0

Abstract

The rapid development of the times affects all aspects of life. In this digital era, government regulations must also follow the flow of changes, including the use of stamp duty. In 2020, the Minister of Finance Sri Mulyani inaugurated the e-Materai. This electronic stamp duty issuance raises questions about its implications for its use as proof of document authenticity. This study aims to explain the use of e-stamp as a means of proving their authenticity and provide answers to their benefits to the community. This research uses a normative method through searching regulations and applicable regulations and synchronizing existing research data with applicable laws. The implementation of the stamp duty system is still preserved in Indonesia even though the Dutch state itself, as the originator, has not implemented the system for a long time. With the stamp duty which has a budgetary function and a document authentication function, there are still many shortcomings in the authentication function. The absence of recording information regarding the purchaser of stamp duty, identity and description of what documents are attached makes the authenticity proof function not optimal, whereas the later proof system in Indonesia is also still not qualified and it is proper that the sealing system must apply the rules of information security law.
在印度尼西亚使用电子印花税作为电子文件真实性证明的影响
时代的飞速发展影响着生活的方方面面。在这个数字时代,政府法规也必须跟上变化的步伐,包括印花税的使用。2020年,财政部长Sri Mulyani为e-Materai揭幕。这种电子印花税的发行引发了人们对其作为文件真实性证明的影响的质疑。本研究旨在解释使用电子图章作为证明其真实性的手段,并为其对社会的好处提供答案。本研究采用规范的方法,通过检索法规和适用法规,将已有的研究数据与适用法律进行同步。印花税制度的实施至今仍保留在印度尼西亚,尽管荷兰政府本身作为该制度的始作俑者已经很久没有实施该制度了。印花税具有预算功能和证件认证功能,但在认证功能上还存在许多不足。由于没有记录印花税购买者的信息、身份和所附文件的描述,使得真实性证明功能不理想,而印度尼西亚后来的证明制度也仍然不合格,密封制度必须适用信息安全法的规则是适当的。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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