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R. K. Karo Karo

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Review Open access Sep 2026

Data Protection in Digital Tax Administration: A Bibliometric Review of Research Trends, Influential Studies, and Emerging Themes

Digital transformation has reshaped tax administration into an integrated, automated, and data-driven system, making data protection essential to its legitimacy. Electronic tax systems process sensitive taxpayer information; however, knowledge concerning data protection in digital tax administration remains fragmented,...

Regain H. Hutahaean, R. K. Karo Karo · 0 citations
Open access Aug 2026

Proving the Element of Mens Rea in the Offence of Disseminating False and Misleading Information in Electronic Transactions: A Study of Tangerang District Court Decision Number 1240/Pid.Sus/2022/PN Tng

This study examines how the subjective element of mens rea is regulated and proven in the Indonesian offence of disseminating false and misleading information in electronic transactions. Using normative legal research with statutory, case, historical, comparative, and conceptual approaches, it analyses Tangerang Distri...

Antonius Maria Laot Kian, R. K. Karo Karo, N. Sinaga et al. · 0 citations

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