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Jambura Law Review
Published by Universitas Negeri Gorontalo
ISSN : 26549255     EISSN : 26560461     DOI : 10.33756
Core Subject : Social,
Law, Crime, Criminology & Criminal Justice
The aims of this journal is to provide a venue for academicians, researchers and practitioners for publishing the original research articles or review articles. The scope of the articles published in this journal deal with a broad range of topics, including, Criminal Law; Civil Law; International Law; Constitutional Law; Administrative Law; Islamic Law; Economic Law; Medical Law; Adat Law; Environmental Law.
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Articles 151 Documents
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Legal Implications of FATCA in Indonesia: An Analysis of the Viability of the IGA Model 1C Approach Anggia, Putri; Riyanto, Aisyah Ajeng Putri; Yunita, Ani; Astuti, Wuku
Jambura Law Review VOLUME 8 NO. 1 JANUARY 2026
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33756/jlr.v1i1.33675

Abstract

This article critically examines the implementation of FATCA in Indonesia and its implications for national legal sovereignty, the principle of bank secrecy, and personal data protection. Although FATCA operates as a unilateral U.S. regime with extraterritorial effects, its enforcement through IGAs has pressured states to reconcile global tax transparency obligations with domestic legal frameworks. Using normative legal research, this study analyzes statutory instruments, international agreements, and institutional practices to evaluate the viability of IGA Model 1C within the Indonesian legal framework. The study finds that Indonesia has not merely complied with FATCA but has adopted a mediated approach through the IGA Model 1C framework, conceptualized as the Hybrid Sovereignty Compliance Model. The findings demonstrate that the IGA Model 1C approach constitutes a legally and institutionally viable mechanism. It enables compliance with FATCA while preserving regulatory control through domestic legal authority and institutional coordination. Sovereignty is maintained through three key indicators: the use of domestic legal authority as the basis for data disclosure, the presence of institutional gatekeeping mechanisms, and the alignment of FATCA obligations with multilateral frameworks, particularly the OECD-led AEOI mechanism, which is operationalized through the CRS. This study contributes to the literature by offering a doctrinal and policy-oriented framework for understanding how developing states can strategically navigate asymmetrical global tax regimes while maintaining constitutional and regulatory integrity.

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