Research Paper
Year: 2020 | Month: August | Volume: 7 | Issue: 8 | Pages: 371-379
A Juridical Analysis of Access Opening to the Financial Information of Bank Customers’ or Taxpayers’ Data for Taxation Purpose
Kristi Emelia Pasaribu1, Budiman Ginting2, Sunarmi3, Mahmul Siregar4
1Student of Master of Jurisprudence Program, Universitas Sumatera Utara
2,3,4Lecturer of the Faculty of Law, Universitas Sumatera Utara
Corresponding Author: Kristi Emelia Pasaribu
ABSTRACT
The government legalized the Law No. 9/2017 concerning the Government Regulation in Lieu of Law No. 1/2017 on Access to Financial Information for Taxation Purpose Becoming a Law. This law annuls confidentiality of bank customer as stipulated in the Law on Banking, Law on Sharia Banking, Law on Capital Market, and Law on General Provisions and Procedures of Taxation. It indicates that banks can no longer keep their customers’ data confidential to the Directorate General of Taxes. The research problems are how taxation and bank confidentiality concerning the exchange of information access for taxation purpose is regulated, what system is applied to submit the report on financial data information concerning the information access to bank customers’ financial data, and what legal consequences are caused from the access opening to financial information of bank customers’ data after the issuance of the Law No. 9/2017. This research employs normative juridical research method with descriptive analysis. It obtained necessary secondary data through library study, consisting of primary, secondary, and tertiary legal materials related to the research problems. The results of the research demonstrate that the exchange of information access for taxation purpose is regulated in the Law No. 9/2017. The registered Reporting Financial Institutions or Non-Reporting Financial Institutions are obliged to submit reports on financial information in accordance with the format showed in Attachment Letter G of the Regulation of the Directorate General of Taxes No. PER-04/PJ/2018. This Law allows the chase of disobeyed taxpayers because tax is the main revenue source that is very potential, so that all taxpayers/bank customers can contribute to the development of the Republic of Indonesia by paying their taxes.
Keywords: Access to Financial Information, Bank Customers, Taxation
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