{"id":43700,"date":"2026-08-31T10:05:57","date_gmt":"2026-08-31T03:05:57","guid":{"rendered":"https:\/\/law.ugm.ac.id\/?p=43700"},"modified":"2026-08-31T10:06:46","modified_gmt":"2026-08-31T03:06:46","slug":"jawab-tantangan-era-fiskal-digital-erwan-budi-prasetyo-rumuskan-formula-baru-pembuktian-pidana-pajak-di-indonesia","status":"publish","type":"post","link":"https:\/\/law.ugm.ac.id\/en\/jawab-tantangan-era-fiskal-digital-erwan-budi-prasetyo-rumuskan-formula-baru-pembuktian-pidana-pajak-di-indonesia\/","title":{"rendered":"Jawab Tantangan Era Fiskal Digital,  Erwan Budi Prasetyo Rumuskan Formula Baru Pembuktian Pidana Pajak di Indonesia"},"content":{"rendered":"<p>Perkembangan teknologi informasi telah mengubah lanskap administrasi perpajakan di Indonesia. Layanan digital, seperti <em>e-Faktur<\/em>, <em>e-Filing<\/em>, hingga sistem <em>Coretax <\/em>DJP kini menjadi tumpuan utama bagi wajib pajak untuk menjalankan kewajibannya. Di sisi lain, digitalisasi transaksi ini turut memunculkan celah tindak pidana baru yang menuntut kesiapan hukum acara peradilan. Berangkat dari permasalahan atas penanganan barang bukti digital di ruang sidang, <strong>Erwan Budi Prasetyo, S.H., M.H.<\/strong> sukses mempertahankan disertasinya dalam Ujian Terbuka Program Studi Doktor Ilmu Hukum Fakultas Hukum Universitas Gadjah Mada (PDIH FH UGM) pada Jumat (28\/8\/2026) di Ruang III.1.1 Gedung 3 Lantai 1 FH UGM.<\/p>\n<p>Melalui disertasi yang berjudul <em>&#8220;<\/em>Penerapan Ajaran <em>Admissibility of Evidence <\/em>terhadap Alat Bukti Elektronik dalam Hukum Pembuktian Tindak Pidana di Bidang Perpajakan<em>&#8220;<\/em>, Erwan menyoroti masih rapuhnya tata kelola pembuktian bukti digital. Berdasarkan kajian terhadap putusan pengadilan, bukti elektronik seringkali hanya dianggap sebelah mata sebagai rekapitulasi data fisik. Praktik semacam ini berisiko menimbulkan disparitas putusan hakim serta belum menguji keaslian (<em>authenticity<\/em>) dan keutuhan (<em>integrity<\/em>) data secara tuntas, yang pada akhirnya dapat merugikan pencari keadilan akibat prasangka yang keliru (<em>prejudicial effect<\/em>).<\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone wp-image-43702 size-full\" src=\"https:\/\/law.ugm.ac.id\/wp-content\/uploads\/sites\/9\/2026\/08\/Template-Watermark-Foto-9-1.jpg\" alt=\"\" width=\"1920\" height=\"1080\" srcset=\"https:\/\/law.ugm.ac.id\/wp-content\/uploads\/sites\/9\/2026\/08\/Template-Watermark-Foto-9-1.jpg 1920w, https:\/\/law.ugm.ac.id\/wp-content\/uploads\/sites\/9\/2026\/08\/Template-Watermark-Foto-9-1-300x169.jpg 300w, https:\/\/law.ugm.ac.id\/wp-content\/uploads\/sites\/9\/2026\/08\/Template-Watermark-Foto-9-1-1024x576.jpg 1024w, https:\/\/law.ugm.ac.id\/wp-content\/uploads\/sites\/9\/2026\/08\/Template-Watermark-Foto-9-1-768x432.jpg 768w, https:\/\/law.ugm.ac.id\/wp-content\/uploads\/sites\/9\/2026\/08\/Template-Watermark-Foto-9-1-1536x864.jpg 1536w, https:\/\/law.ugm.ac.id\/wp-content\/uploads\/sites\/9\/2026\/08\/Template-Watermark-Foto-9-1-18x10.jpg 18w\" sizes=\"(max-width: 1920px) 100vw, 1920px\" \/><\/p>\n<p>Lebih lanjut, Erwan menawarkan konsep Ekosistem Bukti (<em>EB Formula<\/em>). Konsep ini memadukan tiga pilar penting, yakni kualitas informasi data elektronik, ketertelusuran infrastruktur sistem komputasi, serta intervensi regulasi (<em>legal policy<\/em>). Gagasan ini makin lengkap dengan diperkenalkannya <em>balancing test<\/em> melalui pendekatan analisis ekonomi hukum (<em>economic analysis of law<\/em>). Melalui instrumen ini, hakim diberikan panduan rasional untuk menimbang nilai pembuktian suatu data digital terhadap beban biaya persidangan, keabsahan perolehannya, manfaat pengungkapan kebenaran materiil, hingga aspek pelindungan data pribadi warga negara.<\/p>\n<p>Sidang ujian terbuka yang ini dipimpin oleh Dekan FH UGM, <strong>Dahliana Hasan, S.H., M.Tax., Ph.D.<\/strong>, dengan <strong>Prof. Adrianto Dwi Nugroho, S.H., Adv.LL.M., LL.D.<\/strong> sebagai Promotor dan <strong>Dr. Dra. Dani Krisnawati, S.H., M.Hum.<\/strong> sebagai Ko-Promotor. Adapun jajaran anggota penguji dalam sidang ini antara lain <strong>Prof. Dr. Marcus Priyo Gunarto, S.H., M.Hum.<\/strong>, <strong>Dr. Supriyadi, S.H., M.Hum.<\/strong>, <strong>Dr. Arvie Johan, S.H., M.Hum.<\/strong>, and <strong>Dr. Sigit Priyanta, S.Si., M.Kom.<\/strong>. Kelulusan ini mengukuhkan <strong>Dr. Erwan Budi Prasetyo, S.H., M.H.<\/strong> sebagai doktor ke-284 dari Fakultas Hukum UGM sekaligus menjadi lulusan doktor ke-7.404 di Universitas Gadjah Mada.<\/p>\n<p>Disertasi ini memiliki relevansi dalam mendukung pencapaian <em>UN Sustainable Development Goals<\/em> (SDGs), terutama <strong>SDG ke-16 (Perdamaian, Keadilan, dan Kelembagaan yang Tangguh)<\/strong> melalui modernisasi proses peradilan pidana fiskal yang bersih, transparan, dan menjamin hak asasi terdakwa dari bukti-bukti cacat hukum (<em>tainted evidence<\/em>). Selain itu, gagasan ini menopang <strong>SDG ke-8 (Pekerjaan Layak dan Pertumbuhan Ekonomi)<\/strong> serta <strong>SDG ke-17 (Kemitraan untuk Mencapai Tujuan)<\/strong> dengan menciptakan kepastian hukum bagi iklim usaha, mengamankan penerimaan kas negara dari kebocoran pajak, serta mempererat kolaborasi strategis antara aparat penegak hukum, otoritas perpajakan, dan pakar forensik digital di Indonesia.<\/p>\n<p>&nbsp;<\/p>\n<p class=\"translation-block\">Author : Wisnu Arya Audanta (Part-Time Staff, Doctoral Program in Law)<\/p>","protected":false},"excerpt":{"rendered":"<p>Perkembangan teknologi informasi telah mengubah lanskap administrasi perpajakan di Indonesia. Layanan digital, seperti e-Faktur, e-Filing, hingga sistem Coretax DJP kini menjadi tumpuan utama bagi wajib pajak untuk menjalankan kewajibannya. Di sisi lain, digitalisasi transaksi ini turut memunculkan celah tindak pidana baru yang menuntut kesiapan hukum acara peradilan. Berangkat dari permasalahan atas penanganan barang bukti digital [&hellip;]<\/p>\n","protected":false},"author":95,"featured_media":43701,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[28,218],"tags":[228,239,236,220],"class_list":["post-43700","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-berita","category-berita-sdgs","tag-sdg-16-perdamaian-keadilan-dan-kelembagaan-yang-tangguh","tag-sdg-17-kemitraan-untuk-mencapai-tujuan","tag-sdg-8-pekerjaan-layak-dan-pertumbuhan-ekonomi","tag-sdgs"],"_links":{"self":[{"href":"https:\/\/law.ugm.ac.id\/en\/wp-json\/wp\/v2\/posts\/43700","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/law.ugm.ac.id\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/law.ugm.ac.id\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/law.ugm.ac.id\/en\/wp-json\/wp\/v2\/users\/95"}],"replies":[{"embeddable":true,"href":"https:\/\/law.ugm.ac.id\/en\/wp-json\/wp\/v2\/comments?post=43700"}],"version-history":[{"count":2,"href":"https:\/\/law.ugm.ac.id\/en\/wp-json\/wp\/v2\/posts\/43700\/revisions"}],"predecessor-version":[{"id":43704,"href":"https:\/\/law.ugm.ac.id\/en\/wp-json\/wp\/v2\/posts\/43700\/revisions\/43704"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/law.ugm.ac.id\/en\/wp-json\/wp\/v2\/media\/43701"}],"wp:attachment":[{"href":"https:\/\/law.ugm.ac.id\/en\/wp-json\/wp\/v2\/media?parent=43700"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/law.ugm.ac.id\/en\/wp-json\/wp\/v2\/categories?post=43700"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/law.ugm.ac.id\/en\/wp-json\/wp\/v2\/tags?post=43700"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}