Legal Analysis of the Use of the Indonesian Standard Quick Response Code (QRIS) Banking Service as a Non-Cash Payment Instrument: A Tax Law Perspective in Indonesia
DOI:
https://doi.org/10.58258/g0csgn43Keywords:
Digital Payment, Legal Certainty, Personal Data Protection, QRIS, Tax ComplianceAbstract
The rapid growth of digital payment systems in Indonesia has transformed financial transactions through the widespread adoption of the Quick Response Code Indonesian Standard (QRIS). Despite its contribution to financial inclusion and transaction efficiency, the increasing use of QRIS has raised significant legal issues concerning taxation, legal certainty, and the protection of personal data. This study aims to analyze the legal certainty of tax collection on QRIS-based non-cash payment transactions under the current Indonesian tax law framework and to formulate an ideal legal reconstruction for integrating QRIS into the national taxation system. This research employs a normative juridical method using statutory, conceptual, and case approaches. The study relies on primary, secondary, and tertiary legal materials collected through library research, including legislation, legal doctrines, scholarly publications, and official government reports. The findings indicate that the existing legal framework remains inadequate due to the absence of specific regulations governing QRIS taxation, resulting in legal uncertainty, compliance gaps, and the potential for arbitrary tax assessments, particularly affecting Micro, Small, and Medium Enterprises (MSMEs). Furthermore, regulatory inconsistencies exist between tax administration, banking regulations, and personal data protection laws, creating challenges in balancing tax enforcement with privacy rights. This study proposes a legal reconstruction that includes the establishment of a specific Minister of Finance Regulation, the designation of Payment Service Providers as automatic withholding tax agents, the implementation of privacy-by-design principles, and stronger legal safeguards to enhance tax compliance, legal certainty, and taxpayer protection. The proposed framework is expected to support sustainable digital economic development while ensuring fairness, transparency, and effective tax governance in IndonesiaReferences
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