Reconstruction of Notary Authority in Fiscal Compliance Disclosure in the Cyber Notary Era

Abstract

This research reconstructs the authority of notaries in the era of cyber notary by relating the function of proving authentic deeds to verification of tax compliance of the witnesses. Departing from a normative juridical method supported by limited empirical data, this study combines legislative, conceptual, and comparative approaches to harmonize various relevant regulations. The results of the study show that the probative equality of electronic documents requires strict technical prerequisites—including certified electronic signatures, authoritative time-stamping, tamper-evident trail audits—along with the functional equivalent of attendance, reading, and signing. The integration of NIK-NPWP and risk-based tax KYC protocols strengthens identity accuracy and completeness of fiscal obligations, but must be limited by the principles of privacy-by-design, purpose limitation, and role-based access control. This article proposes a draft of operational standards, deed clauses regarding the disclosure and retention of fiscal data, and an architecture of interoperability between notarial systems, trust services, population, and taxation. Policy implications include strengthening accountability, service efficiency, and legitimacy of evidence, as well as reinforcing the code of ethics and fulfilling the right to data protection in the digital legal ecosystem. Methodologically, the main contribution of this research lies in the integration of dogmatic analysis with technical specifications that can be audited as the basis for policy feasibility tests.