TANGGUNG JAWAB HUKUM PEMERINTAH ATAS KERUGIAN WAJIB PAJAK AKIBAT KEGAGALAN CORETAX ADMINISTRATION SYSTEM

ABSTRACT The digitalization of tax administration through the Coretax Administration System is expected to improve service efficiency. However, technical disruptions since its implementation have the potential to impede taxpayers’ fulfillment of their tax obligations and cause financial or non-financial losses. This study aims to analyze the legal basis for government liability for such losses and identify the forms of legal protection available to taxpayers. It employs normative legal research using statutory and conceptual approaches. Legal materials are examined through inventory, review of relevant legal provisions, and qualitative analysis of the principles of government liability and taxpayer protection. The findings indicate that the administration of the national tax system imposes an obligation on the government to maintain service reliability and uphold the principles of prudence and good service. Nevertheless, system disruptions do not automatically establish unlawful conduct; liability must be assessed by considering the breach of a legal obligation, demonstrable losses, and the causal relationship between the disruption and the losses incurred. Preventive protection should be strengthened through clear system reliability standards, disruption notifications, and procedures for adjusting tax deadlines. Repressive protection may be pursued through administrative remedies or dispute resolution mechanisms appropriate to the nature of the issue and applicable legal provisions. This study underscores the need for accountable, transparent, and legally certain digital tax governance that safeguards taxpayers’ rights. ABSTRAK Digitalisasi administrasi perpajakan melalui Coretax Administration System diharapkan meningkatkan efisiensi pelayanan, tetapi gangguan teknis sejak penerapannya berpotensi menghambat pemenuhan kewajiban perpajakan dan merugikan wajib pajak. Penelitian ini bertujuan menganalisis dasar pertanggungjawaban hukum pemerintah atas kerugian tersebut serta mengidentifikasi bentuk perlindungan hukum yang dapat ditempuh wajib pajak. Penelitian menggunakan metode hukum normatif dengan pendekatan perundang-undangan dan konseptual. Bahan hukum dikaji melalui inventarisasi, penelaahan norma yang relevan, dan analisis kualitatif terhadap prinsip pertanggungjawaban pemerintah serta perlindungan hak wajib pajak. Hasil penelitian menunjukkan bahwa penyelenggaraan sistem administrasi perpajakan menimbulkan kewajiban bagi pemerintah untuk menjaga keandalan layanan dan memenuhi asas kecermatan serta pelayanan yang baik. Namun, gangguan sistem tidak secara otomatis membuktikan adanya perbuatan melawan hukum; penetapan tanggung jawab perlu mempertimbangkan pelanggaran kewajiban hukum, kerugian yang dapat dibuktikan, dan hubungan kausal antara gangguan dengan kerugian. Perlindungan preventif perlu diperkuat melalui standar keandalan sistem, pemberitahuan gangguan, dan prosedur penyesuaian tenggat yang jelas. Adapun perlindungan represif dapat ditempuh melalui mekanisme administratif maupun jalur sengketa yang sesuai dengan karakter permasalahan dan ketentuan hukum. Penelitian ini menegaskan perlunya tata kelola perpajakan digital yang akuntabel, transparan, dan berorientasi pada kepastian hukum bagi wajib pajak.