To simplify and improve the efficiency of fulfilling tax obligations, the government has issued various policies and regulations related to the use of digital signatures in the taxation process for Taxable Entrepreneurs (PKP). The use of digital signatures in the fulfillment of tax obligations has been officially regulated in laws and regulations in several countries, including Indonesia.
In Indonesia, the use of digital signatures in taxpayer fulfillment is regulated in Law Number 11 of 2008 concerning Electronic Information and Transactions (ITE) and Minister of Finance Regulation (PMK) Number 210/PMK.03/2018 concerning Procedures for the Use of Digital Signatures in the Fulfillment of Tax Obligations. This PMK regulates the procedures for using digital signatures in tax documents, including making, using, and verifying digital signatures in fulfilling tax obligations.
According to Ahmad Taufik, Head of Product for VIDA Sign digital signature, "VIDA Sign is our innovation to help manage digital document workflows to be faster and safer following applicable regulations. We hope that integrating VIDA Sign in the current business entity tax reporting system can be a solution for businesses in terms of operational cost efficiency for business entities in reporting their taxes quickly where the signing process can be done quickly and comfortably."
One of the requirements that must be met to use digital signatures in taxpayer fulfillment is digital signature certification. According to the PMK, digital signatures used for taxpayer compliance must be certified per the provisions stipulated by the authorized party, namely the Electronic Certification Institute (LSE) recognized by the Ministry of Communication and Information Technology. This digital signature certification guarantees that the digital signature used has met the security, integrity, and authenticity standards required in the taxation process.
Taxpayer compliance using digital signatures must also meet certain requirements in accordance with the PMK. The digitally signed taxation document must contain complete and correct information, including the identity of the signing party and the digital signature used. In addition, digitally signed tax documents must be stored and accessed electronically for the period stipulated by laws and regulations. They must be able to be re-generated in a human-readable form.
Taxpayer compliance using a digital signature must also follow the verification procedures stipulated by the PMK. The PMK defines that the digital signature must be validated using a valid and accountable method.
Certificate Authority (CA) is a legal entity that functions as a trusted party that issues and audits Electronic Certificates that can be used for digital signatures. Electronic signatures using Electronic Certificates from CA recognized by the Ministry of Communications and Information Technology have legal validity and force, as well as the legal consequences of electronic signatures as in Article 11 (1) of Law Number 11 of 2008 concerning Electronic Information and Transactions (UU ITE).
One of the trusted CAs in Indonesia is VIDA. VIDA is an official CA registered with the Ministry of Communications and Information Technology. VIDA has been a registered CA since 2018 and has collaborated with various companies to implement secure, easy, and certified digital signatures. Digital signatures created with VIDA Sign use user biometric verification, minimizing fraud and protecting user identities. Its easy and fast process makes VIDA a choice for document signing, including company tax reports.
VIDA also implements world-class technology standards certified and recognized internationally by passing audits and obtaining various local and global certifications. In Indonesia, this company became the first WebTrust-accredited CA and registered as a safe electronic signature service provider approved by Adobe (Adobe Trust Service Provider) in the Adobe Approved Trust List (AATL), and also certified ISO 27001 for the implementation of information security management standards. Please contact us for more information about VIDA Sign.