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Fitriyanti, Fadia
Universitas Muhammadiyah Yogyakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Social Sciences Other

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Journal : Jambura Law Review

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Legal Justice: The Abolition of the Principle of Bank Secrecy for Tax Interests in Indonesia Anggia, Putri; Yunita, Ani; Fitriyanti, Fadia
Jambura Law Review VOLUME 5 NO. 2 JULY 2023
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33756/jlr.v5i2.18793

Abstract

As a member of the international community, Indonesia has a responsibility to participate in the execution of global policy. Recently, a global policy was implemented to address the sharing of financial information between countries. Financial information transparency between countries requires the sharing of bank customers' financial information via both manual and automatic transmission. This policy aims to prevent economic crimes, including tax evasion. This study combines normative legal research and in-depth interviews aimed at determining how to determine how legal justice can be achieved in the context of the exchange of financial data for taxes purposes in Indonesia. The principle of bank secrecy functions as a safeguard to protect bank clients' right to privacy, which is a human right that must be preserved. On the one hand, citizens have a civic duty to voluntarily fulfill their tax obligations. On the other hand, as bank clients, citizens also have the right to be protected from violations of privacy. Assuming the perspective of legal justice, this paper seeks to describe the balance between these two needs. Finally, the study's results support the argument for abolishing the principle of bank secrecy, especially in the realm of taxation.
Co-Authors Abdul Adhim Mustaqim Ade Armansyah Al-Qudah, Adam Ma'abdeh Ananda Prasetya Utami Andi Pramudya Syamsu ANGGIA PUTRI Ani Yunita Ardila, Revi Armansyah, Ade Atsiriyyah, Annisa Aufa, Muhammad Fikri Bambang Utoyo Cahyani, Afrilia Dede Amar Udi Ilma Devty, Stephanie Emil Adli Erlangga Aryo Nugroho Faqih Ma’arif Isthofaina Astuty Istianah Z.A. Isti’anah ZA Izzy Al Kautsar Jalaluddin Fa Jamaluddin Ahmad M. Fabian Akbar Muchammad Ichsan Muhammad Arif Hartavian Muhammad Ervizal Rizqi Pane Muhammad Khaeruddin Hamsin Nadya Puteri Andreza Nasrun Baldah Nisa Nurhofipah Ramadani Putri, Syahmilian Ramlan, Pratiwi Reksa Fikri Nurhaifa Santoso, Tulus Budi Setiorini, Kusumaningdiah Retno Setyorini, Kusumaningdyah Retno Thora, Reyhan Edgarda Tulus Budi Santoso Yeni Widowaty Yordan Gunawan