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All Journal Pena Justisia: Media Komunikasi dan Kajian Hukum
Ika Khairunnisa Simanjuntak
Fakultas Hukum Universitas Medan Area Sumatera Utara
Law, Crime, Criminology & Criminal Justice

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Pengecualian Rahasia Perbankan untuk Kepentingan Perpajakan di Indonesia Ika Khairunnisa Simanjuntak
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 19 No. 1 (2020): Pena Justisia
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v19i1.1131

Abstract

 Act Number 7 of 1992 as amended by Act Number 10 of 1998 concerning Banking and several related rules already regulated the exclusion of bank secrecy, especially for tax purposes. However, the existing mechanism has not been able to accommodate the exchange of financial information within the framework of the Automatic Exchange of Information (AEOI). Then the Financial Information Access Act was formulated which regulates the automatic exchange of financial information that has never been known before. The problems discussed in this study are how the exclusion of bank secrecy are for tax purposes that have been carried out in Indonesia and how the exclusion of bank secrecy are regulated in the Financial Information Access Act. The research method used is a normative juridical method with a descriptive analytical research approach. The results of the study found that the exclusion of bank secrecy has long been known in Indonesia but is still limited by a convoluted bureaucracy. Whereas in the Financial Information Access Act, exclusion take place automatically but there are sanctions for those who misuse information.Keywords:Bank Secrecy; Access to Financial Information; Tax.
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