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Ermanto Fahamsyah
Faculty Of Law, University Of Jember, East Java, Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Physics Public Health Social Sciences Other

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Journal : Jurnal Notariil

 1 
MEANING OF BANK SECRETS AFTER THE ENACMENT OF LAW NUMBER 9 OF 2017 ON STIPULATION OF GOVERNMENT REGULATION IN LIEU OF LAW NO. 1 OF 2017 ON ACCESS TO FINANCIAL INFORMATION FOR THE INTERESTS TAXATION INTO LAW Jamilatus Sholihah; Dyah Ochtorina Susanti; Ermanto Fahamsyah
NOTARIIL Jurnal Kenotariatan Vol. 3 No. 1 (2018)
Publisher : Warmadewa Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jn.3.1.639.38-46

Abstract

Abstract The national economic development in Indonesia is inseparable from the banking role. The existence of the stipulation of Government Regulation in Lieu of Law (PERPU) Number 1 of 2017 on Access to Financial Information for Tax Purposes will certainly affect the regulation of the banking sector in particular related to bank secrets. The establishment of the Perpu appears to have attracted the attention of the government to immediately pass it into law. It is proven which on 23 August 2017 President Joko Widodo has authorized the Perpu to become a law through Law Number 9 of 2017 on Stipulation of Government Regulation in Lieu of Law (PERPPU) Number 1 of 2017 on Access to Financial Information for Tax Purposes into the Law -What. The policy is a form of Indonesia's commitment to participate in the automatic exchange of information globally for tax purposes. The automatic opening of bank secrets for tax purposes will certainly affect the previous banking arrangements, especially those related to bank secrets. Therefore, in order to avoid overlapping arrangements, the state of Indonesia needs to harmonize all regulations relating to bank secrets and the opening of bank secrets for tax purposes. Keyword: Banking Secrecy, Taxation.
Co-Authors Aldi Rinaldi Aldy Valentino Ali Mufthi, Fikri Ance Rimba Andre Scondery Annisa Tanzil K Bambang Sugeng Ariadi Subagyono Bernald Sihite Brigitta Amalia Rama Wulandari Cahyaningsih, Jeaneta Chansrakaeo, Ruetaitip Chindy Yapin Dede Afandi Hamid Deny Akbar Santoso Dewi Masitah, Dewi Dewi Masithoh Dominikus Rato Dyah Ochtorina Susanti Falah, M. Kaisario H. Fendi Setyawan Firman Floranta Adonara Fradhana Putra Disantara Galih Husain Fauzi Gatot Eddy Pramono Gustiawan Putra, Ido Harianti, Isnin Hariyanto Sururi Herowati Poesoko, Herowati I Gede Widhiana Suarda Indra, Rahmadi Inne Christina Irfandianto, Mohammad Irham Rahman Ismail Ismail Iswi Hariyani Jamilatus Sholihah Kania Venisa Rachim Kiswah, Maftuha Kumala Sari, Nuzulia M Arief Amrullah M. Khoidin Misbahul Ilham Moh. Ali Mohammad Ali Monica Monica Muthar, Achmad Novi Wahyu Riwayanti Nurul Hasanah Nurva, Yunita Pramesti Ardi Nuzulia Kumala Sari Permata, Anggia Prakoso, Bhim Pramesti, Mirza Cyntia Prasetiyo, Rio Wibowo Agung Pratama, Rino Hardi Puspitasari, Fadia Arumning Putra, Ach. Rofiki R.A. Rini Anggraini Rachim, Kania Venisa Rahmadi Indra Tektona Ramadhani, Khaulah Sayu Riko Sulung Raharjo Ruetaitip Chansrakaeo Ryan . Santyaningtyas, Ayu Citra Saputra, Ramadhan Dwi Setyawa, Fendi Setyawan, Fendy Shilvya, Ike Olivia Sholihah, Jamilatus Suri, Fadillah Atika Suwadji Syahrul R, Syahrul Tamrin, Iqbal Taniady, Vicko Tri Wahyudiono Triasita Nur Azizah Vicko Taniady Wahjuni, Edi Wijaya, Glenn Wijaya, Ivan Christian Wina Febrianti Rukmana Wibisono Yundari, Yundari Yusuf Adiwibowo, Yusuf Zakaria Rasyid