HASIL CETAK DOKUMEN BERMETERAI ELEKTRONIK (E-METERAI) SEBAGAI ALAT BUKTI DI PENGADILAN BERDASARKAN UU BEA METERAI DAN UU ITE

Abstract

This study examines the legal position and legal certainty of printed electronic documents affixed with electronic stamp duty (e-Meterai) as evidence in Indonesian civil procedural law. The issue arises from the ambiguity of the phrase “printed output” in Article 5 paragraph (1) of the Law on Electronic Information and Transactions regarding whether printed electronic documents affixed with e-Meterai possess equal evidentiary value as electronic originals. This research uses normative juridical methods with statutory, conceptual, and case approaches. The study employs grammatical interpretation and systematic interpretation to analyze the ambiguity of norms related to printed electronic documents. The results indicate that electronic documents affixed with e-Meterai have equal legal standing with conventionally stamped documents because stamp duty merely constitutes an administrative tax obligation and does not determine contractual validity under Article 1320 of the Indonesian Civil Code. Furthermore, despite the absence of explicit regulation regarding printed electronic documents with e-Meterai, legal certainty remains achievable through systematic interpretation of the Electronic Information and Transactions Law, the Stamp Duty Law, and judicial practices that recognize electronic documents and their printed forms as valid evidence in civil proceedings.