Electronic Stamp Related to Implementation of Electronic Contracts Based on Indonesian Positive Law

Sherly Ayuna Putri, Amelia Cahyadini, Tasya Safiranita Ramli and Yoan Shevila Kristiyenda
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Sherly Ayuna Putri: Padjadjaran University Faculty of Law
Amelia Cahyadini: Padjadjaran University Faculty of Law
Tasya Safiranita Ramli: Padjadjaran University Faculty of Law
Yoan Shevila Kristiyenda: Padjadjaran University Faculty of Law

International Journal of Research and Innovation in Social Science, 2024, vol. 8, issue 10, 2902-2911

Abstract: Provisions regarding how to carry out stamp in electronic contract transactions often become problematic in themselves. In practice, an electronic contract will be stamped if it faces a special need that requires the contract to be an authentic deed. For example, this is for court requirements, as specified formal requirements and so on. Stamping is carried out by post-stamping, as in Law Number 13 of 1985 or by carrying out a non-digital contract process and affixing a stamp. A breakthrough was made with Law 10 of 2020 concerning Stamp Duty, repealing Law Number 13 of 1985 concerning Stamp Duty. In this provision, there are provisions regarding Electronic Stamps which have good prospects and can increase state revenue in the form of taxes. The research method used in this research is the normative legal method, namely legal research which focuses on a scientific research procedure to find the truth based on legal scientific logic from the normative side. This research discusses how the position of the stamp is related to the terms of the validity of the agreement and what the prospects are for electronic stamp which is starting to be regulated with Law Number 10 of 2020 concerning stamp duty.

Date: 2024
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