Prohibition of Taxpayer Recording During SP2DK Proceedings: Proportionality of Tax Confidentiality and Procedural Fairness
DOI:
https://doi.org/10.38035/jlph.v6i6.3852Keywords:
Administrative Record Asymmetry, Procedural Fairness, Proportionality, Recording, Tax SecrecyAbstract
This study examines the proportionality of the prohibition on taxpayer recording during the Request for Explanation of Data and/or Information (SP2DK) process under Directorate General of Taxes Circular Letter No. SE-8/PJ/2026. In video-conference discussions, the Tax Office records the session while taxpayers and their representatives are prohibited from recording. Using normative legal research with statutory, case, and conceptual approaches, the study analyses tax secrecy, administrative-law legality, personal-data protection, access to information, and primary documents from Constitutional Court Case No. 211/PUU-XXIII/2025. The study finds that confidentiality and data protection are legitimate aims, but exclusive governmental control over the primary record without adequate guarantees of integrity, access, and verification may generate administrative record asymmetry and later evidentiary asymmetry. As a de lege ferenda proposal, the article develops a model of complete and continuous official recording, precise time-stamping, integrity safeguards, controlled Coretax access, and materiality-based procedural consequences. This model separates access from publication and seeks to preserve tax confidentiality while ensuring meaningful procedural fairness and verifiable administrative accountability.
References
Alfitri, N. A., Rahmawati, R., & Firmansyah, F. (2024). Perlindungan terhadap data pribadi di era digital berdasarkan Undang-Undang Nomor 27 Tahun 2022. Journal Social Society, 4(2), 92–111.
Andrian, R. R., & Rauta, U. (2026). Surat Edaran Mahkamah Agung dalam Praktik Peradilan di Indonesia: Antara Harmonisasi atau Ancaman Kebebasan Hakim. DIVERSI: Jurnal Hukum, 11(2), 366–402. https://doi.org/doi.org/10.32503/diversi.v11i2.7021
Barak, A., & Kalir, D. (2012). Proportionality: constitutional rights and their limitations. (No Title).
Bruce, M. (2024). The Burden of Proof in Taxation Disputes: Does Section 170 or Part IVA of the Income Tax Assessment Act 1936 (Cth) Offend the Rule of Law? Federal Law Review, 52(1), 34–50. https://doi.org/doi.org/10.1177/0067205X231203437
Budiartha, I. N. P., Dharsana, I. M. P., & Kresnadjaja, I. (2023). Penguatan konstruksi hukum perihal perlindungan data pribadi. Jurnal Magister Hukum Udayana, 12(1), 56–65. https://doi.org/doi.org/10.24843/JMHU.2023.v12.i01.p05
Casanova, B. (2022). Pengaruh Pajak Tangguhan Dan Rasio Pajak Terhadap Kinerja Laporan Keuangan Perusahaan Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia (Bei). https://doi.org/doi.org/10.26623/julr.v9i3.14478
Craig, P. (2018). EU administrative law. Oxford University Press.
Craig, P. (2021). Administrative Law 9th edn London. Sweet & Maxwell.
de Lange, S., & Tax, Ba. L. L. B. Mc. (2022). Making and disputing jeopardy assessments: An administrative law perspective. Stellenbosch Law Review, 33(2), 206–229. https://doi.org/doi.org/10.47348/SLR/2022/i2a3
Fauzy, E., & Shandy, N. A. R. (2022). Hak Atas Privasi dan Politik Hukum Undang-Undang Nomor 27 Tahun 2022 Tentang Pelindungan Data Pribadi. Lex Renaissance, 7(3), 445–461. https://doi.org/doi.org/10.20885/JLR.vol7.iss3.art1
Galligan, D. J. (1997). Due process and fair procedures: a study of administrative procedures. Oxford University Press.
Hadjon, P. M., & Djatmayati, T. S. (2002). Pengantar Hukum Administrasi Indonesia. Yogyakarta. Preprint, Gadjah Mada University Press.
Hadjon, P. M., Martosoewignjo, S. S., & Basah, S. (2005). Pengantar hukum administrasi Indonesia.
Hanik, U. (2024). Peran SP2DK dalam Meningkatkan Kepatuhan dan Penerimaan Pajak: Studi di KPP Pratama Malang Utara. Journal of Public and Business Accounting, 5(2), 52–57. https://doi.org/doi.org/10.31328/jopba.v5i2.406
Indonesia, P. R. (2008). Undang-undang Republik Indonesia nomor 14 tahun 2008 tentang keterbukaan informasi publik.
Lailam, T., & Anggia, P. (2023). The Indonesian Constitutional Court approaches the proportionality principle to the cases involving competing rights. Law Reform, 19(1), 110–127. https://doi.org/doi.org/10.14710/lr.v19i1.54087
Marzuki, P. M. (2016). Penelitian Hukum (12th ed.).
Muhaimin, M. (2020). Metode penelitian hukum. Dalam S. Dr. Muhaimin, Metode Penelitian Hukum, Mataram-NTB: Mataram, 1, 59–62.
Muzaki, I. S., Garis, R. R., Rozak, D. A., & Kasman, K. (2020). Efektivitas Surat Permintaan Penjelasan Data dan/atau Keterangan (SP2DK) Terhadap Penerimaan Pajak di KPP Pratama Ciamis. Jurnal Ilmiah Akuntansi Dan Keuangan, 9(1), 12–18. https://doi.org/doi.org/10.32639/jiak.v9i1.365
Nadeak, A. P., & Devano, S. (2024). Analisis Perspektif Konsultan Pajak dalam Menanggapi Surat Permintaan Penjelasan atas Data dan/atau Keterangan pada Rumah Sakit X Klien SAR Tax & Management Consultant. Jurnal Penelitian Inovatif, 4(3), 1217–1224. https://doi.org/doi.org/10.54082/jupin.483
Pajak, D. J. (2026). Surat Edaran Direktur Jenderal Pajak Nomor SE-8. PJ/2026 Tentang Pedoman Pengawasan Kepatuhan Wajib Pajak.
Putri, R. D. U., & Winarningsih, S. (2025). Analisis Strategi SAR Tax & Management Consultant dalam Menangani Surat Permintaan Penjelasan atas Data dan/atau Keterangan (SP2DK): Studi Kasus PT X. Jurnal Bisnis Mahasiswa, 5(4), 2213–2220. https://doi.org/doi.org/10.60036/jbm.748
Putri, Z. M., Muttaqin, Z., & Cahyadini, A. (2022). Keterbukaan Informasi Keuangan Untuk Meningkatkan Penerimaan Pajak Berdasarkan Undang-Undang Nomor 9 Tahun 2017. Jurnal Poros Hukum Padjadjaran, 4(1), 1–15. https://doi.org/doi.org/10.23920/jphp.v4i1.674
Ridhawati, R. (2023). Evaluasi Atas Surat Permintaan Penjelasan Atas Data Dan/Atau Keterangan (SP2DK) Yang Diterima CV Surya Mandiri Tahun 2023. Dinamika Ekonomi: Jurnal Ekonomi Dan Bisnis, 16(2). https://doi.org/doi.org/10.53651/jdeb.v16i2.455
Rinawati, S. D., Mastur, M., & Iqbal, M. (2026). Pengawasan Digital Kepatuhan Wajib Pajak dalam Sistem Self Assessment: Digital Monitoring of Taxpayer Compliance in the Self-Assessment System. JURNAL USM LAW REVIEW, 9(3), 2141–2164.
Rivani, S., & Cheisviyanny, C. (2023). Respon Wajib Pajak Terhadap Surat Permintaan Penjelasan Data dan/atau Keterangan (SP2DK). Jurnal Eksplorasi Akuntansi, 5(1), 356–369. https://doi.org/doi.org/10.24036/jea.v5i1.647
Samonova, V. V. (2022). Electronic Evidence in Administrative Proceedings. https://doi.org/doi.org/10.46398/cuestpol.4073.41
Suryani. (2025). SP2DK sebagai sarana komunikasi antara Wajib Pajak dan Fiskus. Atestasi : Jurnal Ilmiah Akuntansi, 8(2). https://doi.org/https://doi.org/10.57178/atestasi.v8i2.1919
Taqwa, M. D. (2025). Penelusuran Ide Proportionality dalam Pasal 28J (2) UUD NRI Tahun 1945: Tracing the Proportionality in Article 28J (2) UUD NRI Tahun 1945. Jurnal Konstitusi, 22(3), 483–507. https://doi.org/doi.org/10.31078/jk2234
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Mardiman Sane, Appe Hutauruk, Yulianto Kiswocahyono, Eko Wahyu Pramono
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish their manuscripts in this journal agree to the following conditions:
- The copyright on each article belongs to the author(s).
- The author acknowledges that the Journal of Law, Poliitic and Humanities (JLPH) has the right to be the first to publish with a Creative Commons Attribution 4.0 International license (Attribution 4.0 International (CC BY 4.0).
- Authors can submit articles separately, arrange for the non-exclusive distribution of manuscripts that have been published in this journal into other versions (e.g., sent to the author's institutional repository, publication into books, etc.), by acknowledging that the manuscript has been published for the first time in the Journal of Law, Poliitic and Humanities (JLPH).
