IS THERE ANY PERSONAL DATA PROTECTION IN THE CORE TAX ADMINISTRATION SYSTEM?

Objective: This study examines the adequacy of personal data protection within Indonesia’s Core Tax Administration System (CTAS), focusing on compliance with the national Personal Data Protection Law and alignment with international standards. Theoretical Framework: The research is grounded in legal and regulatory analysis, referencing Indonesia’s Personal Data Protection Law (UU PDP) and international frameworks such as the EU’s GDPR and Canada’s PIPEDA, to evaluate the protection of taxpayer data in digital tax administration systems Method: A qualitative approach is utilized, involving literature review, document analysis of relevant laws and policies, and comparative analysis with data protection practices in other jurisdictions. The study synthesizes findings from academic sources, legal documents, and international case studies Results and Discussion: The findings reveal significant gaps in the implementation of personal data protection in CTAS. Despite the enactment of the PDP Law, Indonesia lacks specific regulations and enforcement mechanisms tailored to the tax sector, leaving sensitive taxpayer data vulnerable to unauthorized access, misuse, and breaches. Comparative analysis highlights that international best practices require clear guidelines, robust security protocols (such as encryption and access controls), regular audits, and a culture of transparency and accountability. The absence of a dedicated data protection authority and insufficient employee training further exacerbate risks Research Implications: The study underscores the urgent need for Indonesia to strengthen its legal and operational framework for data protection in tax administration. Recommendations include developing sector-specific regulations, enhancing technological safeguards, instituting regular audits, and fostering public awareness to ensure taxpayer trust and system integrity Originality/Value: This research provides a comprehensive, context-specific analysis of personal data protection challenges in Indonesia’s CTAS, offering actionable recommendations informed by international standards and highlighting the critical importance of privacy in digital tax systems