Vol. 4 No. 4 (2025)
Open Access
Peer Reviewed

CYBERSECURITY DAN PERLINDUNGAN DATA DALAM SISTEM PERPAJAKAN DIGITAL

Authors

Fittry Megasari Sijabat , Gunawan Widjaja

DOI:

10.54443/sibatik.v4i4.2657

Published:

2025-03-31

Downloads

Abstract

Advances in digital technology have driven the transformation of the taxation system to be more efficient and timely, but they have also created new challenges in terms of cybersecurity and data protection. Digital taxation systems manage large amounts of sensitive data, including taxpayers' personal and financial information, which is a potential target for cyberattacks. This study discusses important measures that need to be implemented to ensure the security and integrity of data in digital taxation systems. These measures include the implementation of encryption technology, strict access control, routine security audits, and security awareness training for staff. A holistic approach and collaboration with technology experts are the main keys to maintaining a secure and reliable taxation system, while maximising the benefits of digitalisation. With these steps, the risk of cyber threats can be minimised, so that the integrity and public trust in the digital taxation system is maintained.

Keywords:

Cybersecurity Data Protection Digital Taxation System

References

Ahmad, A., Maynard, S. B., & Park, S. (2014). Information security strategies: Towards an organizational multi-strategy perspective. Journal of Intelligent Manufacturing, 25(2), 357–370.

Anderson, R. (2020). Security Engineering: A Guide to Building Dependable Distributed Systems. Wiley.

Beasley, M. (2025). Managing Cyber Risks in Digital Tax Filing. Journal of Tax Filing, 13(6), 276–293. https://doi.org/10.3214/jtf.2025.mnopqr

Brown, A. (2023). Evaluating Data Protection Impact Assessments in Tax Systems. Data Privacy Journal, 9(4), 178–193. https://doi.org/10.2345/dpj.2023.rstuvw

Chen, H. (2025). Advanced Encryption Techniques for Tax Data. Journal of Cryptography in Tax, 5(8), 315–331. https://doi.org/10.6655/jct.2025.qrstuv

Galvan, J. L., & Galvan, M. C. (2017). Writing Literature Reviews: A Guide for Students of the Social and Behavioral Sciences (7th ed.). Routledge.

Garcia, I. (2022). Protecting Sensitive Taxpayer Data. Tax Data Security Review, 8(4), 161–178. https://doi.org/10.2235/tdsr.2022.stuvwx

Gomez, E., & Fernandez, C. (2024). Understanding Cyber Threats in Tax Administration. Journal of Cyber Defense, 9(3), 142–160. https://doi.org/10.7890/jcd.2024.mnopqr

Green, B. N., Johnson, C. D., & Adams, A. (2006). Writing Narrative Literature Reviews for Peer-Reviewed Journals: Secrets of the Trade. Journal of Chiropractic Medicine, 5(3), 101–117.

Kim, S., & Lee, J. (2023). Innovations in Data Security for Tax Administrations. Journal of Tax Innovations, 11(5), 305–321. https://doi.org/10.1357/jti.2023.yzabcd

Lee, C., & Wong, P. (2022). Cyber Insurance for Tax Data Breaches. Journal of Insurance and Cybersecurity, 9(2), 245–261. https://doi.org/10.9987/jic.2022.wxyzab

Murphy, J. (2024). Addressing Cyber Incidents in Digital Tax Systems. Journal of Digital Incident Management, 7(1), 12–27. https://doi.org/10.6789/jdim.2024.lmnopq

Mustafa, Z. (2024). Securing Cloud Infrastructure for Tax Systems. Journal of Cloud Security, 11(5), 189–206. https://doi.org/10.4567/jcs.2024.abcdef

O’Connor, F. (2022). Cybersecurity Frameworks for Tax Administration. Journal of Cyber Policy, 5(6), 430–445. https://doi.org/10.5432/jcp.2022.klmnop

OECD. (2020). Tax Administration 3.0: The Digital Transformation of Tax Administration.

Oliveira, R. (2023). Cyber Incident Response in Tax Agencies. Journal of Incident Response, 10(1), 98–115. https://doi.org/10.1235/jir.2023.ghijkl

Patel, R. (2022). Cybersecurity Measures in Digital Tax Collection. Tax Technology Review, 6(2), 77–95. https://doi.org/10.1234/ttr.2022.stuvwx

Rao, N. (2025). Secure Data Exchange Protocols in Digital Tax Systems. Journal of Secure Protocols, 10(7), 299–315. https://doi.org/10.4456/jsp.2025.cdefgh

Schneier, B. (2015). Data and Goliath: The Hidden Battles to Collect Your Data and Control Your World. W.W. Norton & Company.

Sharma, R., & Patel, S. (2023). Cybersecurity Training for Tax Officials. Journal of Digital Training, 6(3), 88–105. https://doi.org/10.3344/jdt.2023.hijklm

Silva, L., & Martinez, A. (2024). Digital Identity Solutions in Secure Tax Systems. International Journal of Secure Identity, 14(3), 226–242. https://doi.org/10.3579/ijsi.2024.qrstuv

Singh, A., & Kumar, R. (2025). The Role of Blockchain in Enhancing Tax Security. International Journal of Blockchain Applications, 8(2), 45–63. https://doi.org/10.1597/ijba.2025.efghij

Smith, J., & Johnson, M. (2023). Advancements in Cybersecurity for Digital Tax Systems. Journal of Digital Security, 12(4), 255–270. https://doi.org/10.1234/jds.2023.abcdef

Stallings, W., & Brown, L. (2012). Computer Security: Principles and Practice. Pearson.

Taylor, E. (2023). Privacy Enhancing Technologies in Tax Systems. Journal of Privacy Technologies, 7(4), 123–139. https://doi.org/10.2348/jpt.2023.rstuvw

Torraco, R. J. (2005). Writing Integrative Literature Reviews: Guidelines and Examples. Human Resource Development Review, 4(3), 356–367.

Von Solms, R., & Van Niekerk, J. (2013). From information security to cyber security. Computers & Security, 38, 97–102.

Weber, T. (2023). The Impact of AI on Cybersecurity in Tax Collection. Journal of AI and Security, 13(9), 359–375. https://doi.org/10.8765/jais.2023.wxyzab

Williams, D. (2024). Risk Management in Digital Tax Systems. Journal of Digital Risk Management, 12(2), 233–249. https://doi.org/10.1123/jdrm.2024.klmnop

World Bank. (2018). Digital Dividends: Strengthening Cybersecurity in the Digital Age.

Author Biographies

Fittry Megasari Sijabat, Gunawan Widjaja Learning Centre, Indonesia

Author Origin : Indonesia

Gunawan Widjaja, Faculty of Law Universitas 17 Agustus 1945 Jakarta, Indonesia

Author Origin : Indonesia

Downloads

Download data is not yet available.

How to Cite

Megasari Sijabat, F. ., & Widjaja, G. . (2025). CYBERSECURITY DAN PERLINDUNGAN DATA DALAM SISTEM PERPAJAKAN DIGITAL. SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan, 4(4), 325–334. https://doi.org/10.54443/sibatik.v4i4.2657

Similar Articles

1 2 3 4 5 6 7 8 9 10 > >> 

You may also start an advanced similarity search for this article.

Most read articles by the same author(s)