IMPLICATIONSUSING ELECTRONIC STAMP DUTY AUTHENTIC AS PROOF OF ELECTRONIC DOCUMENTS IN INDONESIA

The rapid societal evolution in the digital age necessitates adaptive governmental regulations, including those governing stamp duty. The introduction of e-Materai by Finance Minister Sri Mulyani in 2020 has prompted inquiries into its efficacy as a tool for verifying document authenticity. This res...

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Main Authors: Febia Salwa Pandora, Edmon Makarim
Format: Article
Language:English
Published: Universitas Lampung 2022-11-01
Series:Cepalo
Subjects:
Online Access:https://jurnal.fh.unila.ac.id/index.php/cepalo/article/view/2722
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author Febia Salwa Pandora
Edmon Makarim
author_facet Febia Salwa Pandora
Edmon Makarim
author_sort Febia Salwa Pandora
collection DOAJ
description The rapid societal evolution in the digital age necessitates adaptive governmental regulations, including those governing stamp duty. The introduction of e-Materai by Finance Minister Sri Mulyani in 2020 has prompted inquiries into its efficacy as a tool for verifying document authenticity. This research aims to elucidate the utility of e-stamps in authenticating documents and to assess their societal benefits. Employing a normative approach, this research examines relevant regulations, synchronizes existing data with legal frameworks, and evaluates the implementation of stamp duty in Indonesia. Despite its historical origins in Dutch colonialism, the stamp duty system persists, albeit with deficiencies in document authentication. The lack of purchaser information and document specifics hinders the optimal function of authenticity verification. Consequently, improvements in both the stamp duty system and broader legal frameworks, particularly regarding information security, are warranted.
format Article
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institution Kabale University
issn 2723-2581
2598-3105
language English
publishDate 2022-11-01
publisher Universitas Lampung
record_format Article
series Cepalo
spelling doaj-art-9b5f693c83cf45e39e47e604f1e064492024-11-12T07:28:15ZengUniversitas LampungCepalo2723-25812598-31052022-11-016210711610.25041/cepalo.v6no2.27221452IMPLICATIONSUSING ELECTRONIC STAMP DUTY AUTHENTIC AS PROOF OF ELECTRONIC DOCUMENTS IN INDONESIAFebia Salwa Pandora0Edmon Makarim1Universitas IndonesiaUniversitas IndonesiaThe rapid societal evolution in the digital age necessitates adaptive governmental regulations, including those governing stamp duty. The introduction of e-Materai by Finance Minister Sri Mulyani in 2020 has prompted inquiries into its efficacy as a tool for verifying document authenticity. This research aims to elucidate the utility of e-stamps in authenticating documents and to assess their societal benefits. Employing a normative approach, this research examines relevant regulations, synchronizes existing data with legal frameworks, and evaluates the implementation of stamp duty in Indonesia. Despite its historical origins in Dutch colonialism, the stamp duty system persists, albeit with deficiencies in document authentication. The lack of purchaser information and document specifics hinders the optimal function of authenticity verification. Consequently, improvements in both the stamp duty system and broader legal frameworks, particularly regarding information security, are warranted.https://jurnal.fh.unila.ac.id/index.php/cepalo/article/view/2722electronic stamp dutydocument authenticity
spellingShingle Febia Salwa Pandora
Edmon Makarim
IMPLICATIONSUSING ELECTRONIC STAMP DUTY AUTHENTIC AS PROOF OF ELECTRONIC DOCUMENTS IN INDONESIA
Cepalo
electronic stamp duty
document authenticity
title IMPLICATIONSUSING ELECTRONIC STAMP DUTY AUTHENTIC AS PROOF OF ELECTRONIC DOCUMENTS IN INDONESIA
title_full IMPLICATIONSUSING ELECTRONIC STAMP DUTY AUTHENTIC AS PROOF OF ELECTRONIC DOCUMENTS IN INDONESIA
title_fullStr IMPLICATIONSUSING ELECTRONIC STAMP DUTY AUTHENTIC AS PROOF OF ELECTRONIC DOCUMENTS IN INDONESIA
title_full_unstemmed IMPLICATIONSUSING ELECTRONIC STAMP DUTY AUTHENTIC AS PROOF OF ELECTRONIC DOCUMENTS IN INDONESIA
title_short IMPLICATIONSUSING ELECTRONIC STAMP DUTY AUTHENTIC AS PROOF OF ELECTRONIC DOCUMENTS IN INDONESIA
title_sort implicationsusing electronic stamp duty authentic as proof of electronic documents in indonesia
topic electronic stamp duty
document authenticity
url https://jurnal.fh.unila.ac.id/index.php/cepalo/article/view/2722
work_keys_str_mv AT febiasalwapandora implicationsusingelectronicstampdutyauthenticasproofofelectronicdocumentsinindonesia
AT edmonmakarim implicationsusingelectronicstampdutyauthenticasproofofelectronicdocumentsinindonesia