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Journal : Gema Wiralodra

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Legal protection of customer data in implementing the financial information access law for tax purposes Haryandu, Randu; Azheri, Busyra; Rembrandt, Rembrandt
Gema Wiralodra Vol. 14 No. 2 (2023): gema wiralodra
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/gw.v14i2.509

Abstract

The enactment of the Law on Access to Financial Information for Tax Purposes (Access to Financial Information) created a new paradigm in applying the principle of bank secrecy. The Law on Access to financial information has given authority to the Director General of Taxes to open taxpayer data at a bank even though the taxpayer is not being audited, billed, and investigated for tax crimes. This causes taxpayer data to be accessible at the bank if it meets predetermined criteria. The state must provide legal protection to secure bank customer data, so irresponsible parties do not misuse it. This study aims to determine and analyze the form of legal protection for customer data in implementing the Financial Information Access Law. This research method uses a normative juridical approach, analyzed normatively and qualitatively. The research results show that the Law on Access to Financial Information does not explicitly regulate the legal protection of customer data, and there are no administrative and criminal sanctions for parties who misuse customer data. Protection of customer data in implementing access to financial information is only found in the Regulation of the Minister of Finance. This Regulation of the Minister of Finance should regulate the technical implementation of the law. In the future, the government can conduct studies and change the Financial Information Access Law to guarantee legal protection for customer data regulated by law.
Co-Authors Abdi Iswahyudi Yasril Ahmad Juanda Ahmad Julian, Yoga Aldri Frinaldi Alwi Nofriandi Amini, Aisyah Aprilliani, Cici Arif Rahman Hakim Arif, Rahman Arlius, Apriwandi Audia, Washilla Batubara, Fanny Yuliana Busyra Azheri Dasman Lanin Donny Fernandez Elda, Edita Elwi Danil Fahrur Rozi Fazira, Yefnika Febrina, Cory Febrina, Suci Fenty Kurnia Oktorina Firman Hidayat Frinaldri, Aldri Genesa Hatika, Rindi Harmedi Yulian Saputra Haryandu, Randu hendrita, juli Herlambang, Fahreza Hidayah, Syaiful Imran, Siti Lauriyanti Indang Dewata Insani, Munadia Irvanda, Rico Islami, Syaifuddin Iswahyudi, Abdi Jefri Kurniawan, Jefri Jelibseda, Jelibseda Kartika, Imelda Rahmayunia Kiki Amelia, Kiki Luchia Saldi, Sindi M. Hasbi Madani, Ahmad Meladina Meladina Meuraksa, Irawati Muhayatul, Muhayatul Nawir, Iin Hidayah Ningsih, Dwi Elvia Nugraha, Yodi Nurdin , Zefrizal Nurlaeli, Rina Pardede, Sudarto Perdani, Agung Sandi Putra, Yozarwardi Usama Rahayu, Youngky Gerre Razi, Fatrul Rezkik, Fitrianola Rina Mariyana Rindi Genesa Hatika Romiyadi Romiyadi Saputra, Harmedi Yulian Sari, Indri Gus Permata Sati’at, Nur Anisa Sayuti, Ageng Triganda Siregar, Dewi Rahmadani Siti Aisyah Sofiani, Suci Sofyan, Syofirman Sukanda Husin Susilastri, Susilastri Syafarman, Syafarman Syafri, Rifki Randa Syam, Misnar Syofiarti Taufiqurrahman Taufiqurrahman Triganda Sayuti, Ageng Umar, Genius Umar, Iswandi Wahyunus, Martin Washilla Audia Wetria Fauzi Wulandary, Siti Zulaika Yasniwati, Yasniwati Yati, Lisa Medika Yaumal Arbi Yofirsta, Rova Yulkifli Yulkifli Yunia Sari, Mesi Zefrizal Nurdin, Zefrizal Zuldani, Irwan