ASPEK HUKUM PEMBUKTIAN ATAS DOKUMEN HASIL WEB SCRAPPING DI PENGADILAN PAJAK

Abstract

With the increase in e-commerce transactions through the market place, it presents a challenge for Fiskus in supervising e-commerce business activities. One way to oversee the business activities of taxpayers in the e-commerce sector is web scraping. The main question of this research is what are the terms and conditions and what are the procedures for web scraping documents to be used as evidence in the Tax Court. The purpose of this study is to answer research questions by discussing the legal aspects of the results of web scraping as part of legal evidence in the Tax Court. There has been no previous research that addresses the same topic. The research method used is normative juridical legal research methods. The data analyzed were qualitative primary and secondary data. The results showed that the provisions, requirements, and procedures for web scraping documents to be used as evidence in the Tax Court are contained in various articles of the Information and Electronic Transactions Law (UU ITE) and the Tax Court Law. This study provides recommendations for the formulation of procedural rules for the use of web scraping to provide legal certainty. The proposed implementation framework consists of 3 (three) parts, namely the web selection section, the web scraping implementation section, and the web results processing section so that they can be used as evidence in the Tax Court.

KEY WORDS: evidence, electronic documents, web scraping