Abstract
Artikel ini menganalisis konstruksi pengaturan Automatic Exchange of Information (AEOI) di Indonesia dalam perspektif kedaulatan siber serta kesesuaiannya dengan prinsip perlindungan data pribadi dan norma penyelenggaraan sistem elektronik. Ruang lingkup AEOI dalam artikel ini mencakup AEOI-CRS atas informasi rekening keuangan, Amended CRS, dan AEOI-CARF atas informasi aset kripto relevan sebagaimana dikonstruksikan dalam regulasi teknis terbaru. Penelitian menggunakan metode yuridis normatif dengan pendekatan perundang-undangan, konseptual, dan perbandingan terbatas terhadap standar OECD. Bahan hukum primer meliputi UU Nomor 9 Tahun 2017, UU KUP, UU PDP, UU ITE sebagaimana diubah terakhir dengan UU Nomor 1 Tahun 2024, PP Nomor 71 Tahun 2019, Perpres Nomor 82 Tahun 2022, PMK Nomor 108 Tahun 2025, PER-10/PJ/2025, CRS, Amended CRS, CARF MCAA, dan dokumen OECD mengenai confidentiality serta data safeguards. Hasil penelitian menunjukkan bahwa Indonesia memiliki legitimasi hukum yang memadai untuk melaksanakan AEOI. Namun, perluasan cakupan ke aset kripto memperbesar konsekuensi hukum terhadap transfer data lintas batas, pembatasan tujuan, kontrol akses, audit trail, keamanan sistem elektronik, dan akuntabilitas. Artikel ini menyimpulkan bahwa AEOI di Indonesia telah sesuai secara formal dengan prinsip pelindungan data pribadi, tetapi masih memerlukan penguatan substantif melalui harmonisasi norma, standar keamanan informasi yang spesifik, pembatasan pemanfaatan ulang data, dan pembagian tanggung jawab lintas aktor.
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