{"id":"https://openalex.org/W4416631601","doi":"https://doi.org/10.64753/jcasc.v10i2.1881","title":"Reconstruction of Notary Authority in Fiscal Compliance Disclosure in the Cyber Notary Era","display_name":"Reconstruction of Notary Authority in Fiscal Compliance Disclosure in the Cyber Notary Era","publication_year":2025,"publication_date":"2025-11-25","ids":{"openalex":"https://openalex.org/W4416631601","doi":"https://doi.org/10.64753/jcasc.v10i2.1881"},"language":null,"primary_location":{"id":"doi:10.64753/jcasc.v10i2.1881","doi":"https://doi.org/10.64753/jcasc.v10i2.1881","is_oa":true,"landing_page_url":"https://doi.org/10.64753/jcasc.v10i2.1881","pdf_url":"https://jcasc.com/index.php/jcasc/article/download/1881/315","source":{"id":"https://openalex.org/S4210179557","display_name":"Journal of Cultural Analysis and Social Change","issn_l":"2589-1316","issn":["2589-1316"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["cwts-core"],"host_organization":"https://openalex.org/P4310320063","host_organization_name":"Lectito Journals","host_organization_lineage":["https://openalex.org/P4310320063"],"host_organization_lineage_names":["Lectito Journals"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Cultural Analysis and Social Change","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://jcasc.com/index.php/jcasc/article/download/1881/315","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5109675722","display_name":"Edy Gunawan","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I102669525","display_name":"Pelita Harapan University","ror":"https://ror.org/02qhjtc16","country_code":"ID","type":"education","lineage":["https://openalex.org/I102669525"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Edy Gunawan","raw_affiliation_strings":["Magister of Law Department, Universitas Pelita Harapan, Jakarta, INDONESIA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Magister of Law Department, Universitas Pelita Harapan, Jakarta, INDONESIA","institution_ids":["https://openalex.org/I102669525"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5120378906","display_name":"Denock Vindiya Sari","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I102669525","display_name":"Pelita Harapan University","ror":"https://ror.org/02qhjtc16","country_code":"ID","type":"education","lineage":["https://openalex.org/I102669525"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Denock Vindiya Sari","raw_affiliation_strings":["Magister of Notary Department, Universitas Pelita Harapan, Jakarta, INDONESIA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Magister of Notary Department, Universitas Pelita Harapan, Jakarta, INDONESIA","institution_ids":["https://openalex.org/I102669525"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5120517479","display_name":"Nathanael Abiel","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I102669525","display_name":"Pelita Harapan University","ror":"https://ror.org/02qhjtc16","country_code":"ID","type":"education","lineage":["https://openalex.org/I102669525"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Nathanael Abiel","raw_affiliation_strings":["Magister of Law Department, Universitas Pelita Harapan, Jakarta, INDONESIA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Magister of Law Department, Universitas Pelita Harapan, Jakarta, INDONESIA","institution_ids":["https://openalex.org/I102669525"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5023454804","display_name":"Agus Budianto","orcid":"https://orcid.org/0000-0003-4954-4992","observed_orcids":["https://orcid.org/0000-0003-4954-4992"]},"institutions":[{"id":"https://openalex.org/I102669525","display_name":"Pelita Harapan University","ror":"https://ror.org/02qhjtc16","country_code":"ID","type":"education","lineage":["https://openalex.org/I102669525"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Agus Budianto","raw_affiliation_strings":["Magister of Law Department, Universitas Pelita Harapan, Jakarta, INDONESIA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Magister of Law Department, Universitas Pelita Harapan, Jakarta, INDONESIA","institution_ids":["https://openalex.org/I102669525"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I102669525"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.33065884,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":"1857","last_page":"1866"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T14291","display_name":"Indonesian Legal and Regulatory Studies","score":0.861299991607666,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T14291","display_name":"Indonesian Legal and Regulatory Studies","score":0.861299991607666,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13475","display_name":"Digital Transformation in Law","score":0.11649999767541885,"subfield":{"id":"https://openalex.org/subfields/2000","display_name":"General Economics, Econometrics and Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14171","display_name":"Education, Law, and Society","score":0.014100000262260437,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/notarial-authority","display_name":"notary authority","score":0.7329999804496765},{"id":"https://openalex.org/keywords/cyber-notary","display_name":"cyber notary","score":0.9440000057220459},{"id":"https://openalex.org/keywords/electronic-notarization","display_name":"electronic notarization","score":0.7210000157356262},{"id":"https://openalex.org/keywords/tax-compliance","display_name":"tax compliance","score":0.5889999866485596},{"id":"https://openalex.org/keywords/electronic-documents","display_name":"electronic documents","score":0.7570000290870667},{"id":"https://openalex.org/keywords/timestamping","display_name":"timestamping","score":0.9160000085830688},{"id":"https://openalex.org/keywords/identity-verification","display_name":"identity verification","score":0.7559999823570251},{"id":"https://openalex.org/keywords/privacy-by-design","display_name":"privacy by design","score":0.843999981880188},{"id":"https://openalex.org/keywords/purpose-limitation","display_name":"purpose limitation","score":0.8920000195503235},{"id":"https://openalex.org/keywords/role-based-access-control","display_name":"role-based access control","score":0.9980000257492065},{"id":"https://openalex.org/keywords/trust-services","display_name":"trust services","score":0.7739999890327454},{"id":"https://openalex.org/keywords/data-protection","display_name":"data protection","score":0.718999981880188},{"id":"https://openalex.org/keywords/notary-code-of-ethics","display_name":"notary code of ethics","score":0.7409999966621399}],"concepts":[{"id":"https://openalex.org/C2779845782","wikidata":"https://www.wikidata.org/wiki/Q705914","display_name":"Deed","level":2,"score":0.7505999803543091},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.5776000022888184},{"id":"https://openalex.org/C46295352","wikidata":"https://www.wikidata.org/wiki/Q207982","display_name":"Legitimacy","level":3,"score":0.5320000052452087},{"id":"https://openalex.org/C44725695","wikidata":"https://www.wikidata.org/wiki/Q288156","display_name":"Normative","level":2,"score":0.5084999799728394},{"id":"https://openalex.org/C2781460075","wikidata":"https://www.wikidata.org/wiki/Q1399332","display_name":"Compliance (psychology)","level":2,"score":0.4846999943256378},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4648999869823456},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.46219998598098755},{"id":"https://openalex.org/C20136886","wikidata":"https://www.wikidata.org/wiki/Q749647","display_name":"Interoperability","level":2,"score":0.43130001425743103},{"id":"https://openalex.org/C196587545","wikidata":"https://www.wikidata.org/wiki/Q869548","display_name":"Electronic signature","level":3,"score":0.42289999127388},{"id":"https://openalex.org/C190253527","wikidata":"https://www.wikidata.org/wiki/Q295354","display_name":"Law and economics","level":1,"score":0.39500001072883606},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.3758000135421753},{"id":"https://openalex.org/C38652104","wikidata":"https://www.wikidata.org/wiki/Q3510521","display_name":"Computer security","level":1,"score":0.3695000112056732},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.3635999858379364},{"id":"https://openalex.org/C14036430","wikidata":"https://www.wikidata.org/wiki/Q3736076","display_name":"Function (biology)","level":2,"score":0.3529999852180481},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.35249999165534973},{"id":"https://openalex.org/C46304622","wikidata":"https://www.wikidata.org/wiki/Q374814","display_name":"Certification","level":2,"score":0.3474000096321106},{"id":"https://openalex.org/C142172996","wikidata":"https://www.wikidata.org/wiki/Q221284","display_name":"Conformity","level":2,"score":0.32120001316070557},{"id":"https://openalex.org/C2778069772","wikidata":"https://www.wikidata.org/wiki/Q2119819","display_name":"Code of conduct","level":2,"score":0.3208000063896179},{"id":"https://openalex.org/C2779057293","wikidata":"https://www.wikidata.org/wiki/Q6543058","display_name":"Licensee","level":3,"score":0.2888000011444092},{"id":"https://openalex.org/C118463975","wikidata":"https://www.wikidata.org/wiki/Q220849","display_name":"Digital signature","level":3,"score":0.28380000591278076},{"id":"https://openalex.org/C2777351106","wikidata":"https://www.wikidata.org/wiki/Q49371","display_name":"Legislation","level":2,"score":0.27239999175071716},{"id":"https://openalex.org/C2779777834","wikidata":"https://www.wikidata.org/wiki/Q4202277","display_name":"Enforcement","level":2,"score":0.26980000734329224},{"id":"https://openalex.org/C167529545","wikidata":"https://www.wikidata.org/wiki/Q274758","display_name":"Public key certificate","level":4,"score":0.26829999685287476},{"id":"https://openalex.org/C120936955","wikidata":"https://www.wikidata.org/wiki/Q2155640","display_name":"Empirical research","level":2,"score":0.26669999957084656},{"id":"https://openalex.org/C2780378061","wikidata":"https://www.wikidata.org/wiki/Q25351891","display_name":"Service (business)","level":2,"score":0.2646999955177307},{"id":"https://openalex.org/C42027317","wikidata":"https://www.wikidata.org/wiki/Q2307054","display_name":"Principle of legality","level":2,"score":0.26420000195503235},{"id":"https://openalex.org/C2776034101","wikidata":"https://www.wikidata.org/wiki/Q1509347","display_name":"Commission","level":2,"score":0.2639000117778778},{"id":"https://openalex.org/C121017731","wikidata":"https://www.wikidata.org/wiki/Q11661","display_name":"Information technology","level":2,"score":0.263700008392334},{"id":"https://openalex.org/C2776760102","wikidata":"https://www.wikidata.org/wiki/Q5139990","display_name":"Code (set theory)","level":3,"score":0.26260000467300415},{"id":"https://openalex.org/C2778634595","wikidata":"https://www.wikidata.org/wiki/Q3480135","display_name":"Legalism (Western philosophy)","level":3,"score":0.2563999891281128},{"id":"https://openalex.org/C17231256","wikidata":"https://www.wikidata.org/wiki/Q5156540","display_name":"Completeness (order theory)","level":2,"score":0.25450000166893005},{"id":"https://openalex.org/C96865113","wikidata":"https://www.wikidata.org/wiki/Q2946816","display_name":"Certificate","level":2,"score":0.25429999828338623},{"id":"https://openalex.org/C145097563","wikidata":"https://www.wikidata.org/wiki/Q1148747","display_name":"Payment","level":2,"score":0.2531000077724457},{"id":"https://openalex.org/C185874996","wikidata":"https://www.wikidata.org/wiki/Q269699","display_name":"Interdependence","level":2,"score":0.250900000333786}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.64753/jcasc.v10i2.1881","doi":"https://doi.org/10.64753/jcasc.v10i2.1881","is_oa":true,"landing_page_url":"https://doi.org/10.64753/jcasc.v10i2.1881","pdf_url":"https://jcasc.com/index.php/jcasc/article/download/1881/315","source":{"id":"https://openalex.org/S4210179557","display_name":"Journal of Cultural Analysis and Social Change","issn_l":"2589-1316","issn":["2589-1316"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["cwts-core"],"host_organization":"https://openalex.org/P4310320063","host_organization_name":"Lectito Journals","host_organization_lineage":["https://openalex.org/P4310320063"],"host_organization_lineage_names":["Lectito Journals"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Cultural Analysis and Social Change","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.64753/jcasc.v10i2.1881","doi":"https://doi.org/10.64753/jcasc.v10i2.1881","is_oa":true,"landing_page_url":"https://doi.org/10.64753/jcasc.v10i2.1881","pdf_url":"https://jcasc.com/index.php/jcasc/article/download/1881/315","source":{"id":"https://openalex.org/S4210179557","display_name":"Journal of Cultural Analysis and Social Change","issn_l":"2589-1316","issn":["2589-1316"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["cwts-core"],"host_organization":"https://openalex.org/P4310320063","host_organization_name":"Lectito Journals","host_organization_lineage":["https://openalex.org/P4310320063"],"host_organization_lineage_names":["Lectito Journals"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Cultural Analysis and Social Change","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions","score":0.8999999761581421}],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[{"id":"https://openalex.org/F4320318870","display_name":"Universitas Pelita Harapan","ror":"https://ror.org/02qhjtc16"}],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4416631601.pdf","grobid_xml":"https://content.openalex.org/works/W4416631601.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":[],"abstract_inverted_index":{"This":[0,119],"research":[1,187],"reconstructs":[2],"the":[3,8,15,27,56,60,79,109,130,165,171,177,182,190,203],"authority":[4],"of":[5,10,17,23,26,55,63,82,89,101,111,124,134,140,159,167,185,192],"notaries":[6],"in":[7,176,189],"era":[9],"cyber":[11],"notary":[12],"by":[13,36,108],"relating":[14],"function":[16],"proving":[18],"authentic":[19],"deeds":[20],"to":[21,48,173],"verification":[22],"tax":[24,93],"compliance":[25],"witnesses.":[28],"Departing":[29],"from":[30],"a":[31,122],"normative":[32],"juridical":[33],"method":[34],"supported":[35],"limited":[37,107],"empirical":[38],"data,":[39,136],"this":[40,186],"study":[41,57],"combines":[42],"legislative,":[43],"conceptual,":[44],"and":[45,85,91,99,115,132,137,148,157,169],"comparative":[46],"approaches":[47],"harmonize":[49],"various":[50],"relevant":[51],"regulations.":[52],"The":[53,87],"results":[54],"show":[58],"that":[59,198],"probative":[61],"equality":[62],"electronic":[64,71],"documents":[65],"requires":[66],"strict":[67],"technical":[68,196],"prerequisites\u2014including":[69],"certified":[70],"signatures,":[72],"authoritative":[73],"time-stamping,":[74],"tamper-evident":[75],"trail":[76],"audits\u2014along":[77],"with":[78,195],"functional":[80],"equivalent":[81],"attendance,":[83],"reading,":[84],"signing.":[86],"integration":[88,191],"NIK-NPWP":[90],"risk-based":[92],"KYC":[94],"protocols":[95],"strengthens":[96],"identity":[97],"accuracy":[98],"completeness":[100],"fiscal":[102,135],"obligations,":[103],"but":[104],"must":[105],"be":[106,200],"principles":[110],"privacy-by-design,":[112],"purpose":[113],"limitation,":[114],"role-based":[116],"access":[117],"control.":[118],"article":[120],"proposes":[121],"draft":[123],"operational":[125],"standards,":[126],"deed":[127],"clauses":[128],"regarding":[129],"disclosure":[131],"retention":[133],"an":[138],"architecture":[139],"interoperability":[141],"between":[142],"notarial":[143],"systems,":[144],"trust":[145],"services,":[146],"population,":[147],"taxation.":[149],"Policy":[150],"implications":[151],"include":[152],"strengthening":[153],"accountability,":[154],"service":[155],"efficiency,":[156],"legitimacy":[158],"evidence,":[160],"as":[161,163,202],"well":[162],"reinforcing":[164],"code":[166],"ethics":[168],"fulfilling":[170],"right":[172],"data":[174],"protection":[175],"digital":[178],"legal":[179],"ecosystem.":[180],"Methodologically,":[181],"main":[183],"contribution":[184],"lies":[188],"dogmatic":[193],"analysis":[194],"specifications":[197],"can":[199],"audited":[201],"basis":[204],"for":[205],"policy":[206],"feasibility":[207],"tests.":[208]},"counts_by_year":[],"updated_date":"2026-09-24T07:57:37.273135","created_date":"2025-11-25T00:00:00"}
