Accountability of the Directorate General of Taxes As the Controller of Personal Data in the Coretax System According to Cyber Law

This study aims to analyze the accountability of the Directorate General of Taxes as a personal data controller within the Coretax System from a cyber law perspective and to assess its compliance with personal data protection regulations in Indonesia. The study employs a normative legal research method utilizing statutory, conceptual, and analytical approaches. Legal materials were gathered through a literature review of relevant legislation, legal doctrines, and scholarly works. The findings indicate that the accountability of the Directorate General of Taxes encompasses not only compliance with obligations under personal data protection regulations but also the implementation of electronic system security principles, transparency in data management, cyber risk mitigation, and accountability mechanisms regarding data breaches or leaks. Strengthening data governance and the oversight of electronic systems is a fundamental prerequisite for ensuring the protection of taxpayers' rights in the era of digital tax administration. This study is expected to contribute to the body of knowledge regarding the modernization of tax governance within electronic systems and the protection of personal data.