Tinjauan yuridis atas prinsip kerahasiaan dan kewajiban bank untuk melaporkan data nasabah dalam kepentingan perpajakan = Judicial review of the principle of confidentiality and the obligation banks to report customer data in the purposes of taxation

Palilingan, Kyven (2017) Tinjauan yuridis atas prinsip kerahasiaan dan kewajiban bank untuk melaporkan data nasabah dalam kepentingan perpajakan = Judicial review of the principle of confidentiality and the obligation banks to report customer data in the purposes of taxation. Masters thesis, Universitas Pelita Harapan.

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Abstract

Akses informasi keuangan untuk kepentingan perpajakan meliputi akses untuk menerima dan memperoleh informasi keuangan dalam rangka pelaksanaan ketentuan peraturan perundang-undangan di bidang perpajakan dan pelaksanaan perjanjian internasional di bidang perpajakan. Penelitian ini adalah Analisis yuridis terhadap prinsip kerahasiaan dan kewajiban bank untuk melaporkan data nasabah dalam kepentingan perpajakan. Tujuan penelitian ini untuk menganalisis peraturan yang mengatur mengenai kewajiban bank terhadap akses informasi keuangan untuk kepentingan perpajakan dan untuk mengetahui pelaksanaan prinsip kerahasiaan bank dalam praktek perbankan. Metode yang digunakan dalam penelitian ini merupakan Penelitian Hukum Normatif dan menggunakan metode pendekatan perundang-undangan yang mengatur mengenai rahasia bank. Hasil Penelitian menyimpulkan bahwa pengaturan mengenai kerahasiaan data nasabah tercantum dalam undang- undang perbankan pasal 40 dan mengenai pelaksanaan pembukaan akses informasi keuangan untuk kepentingan perpajakan diatur dalam undang-undang nomor 9 tahun 2017 penerapannya masih kurang sosialisasi kepada masyarakat /Access financial information for the purposes of taxation includes access to receive and obtain financial information in order to implement the provisions of the legislation in the field of taxation and the implementation of international agreements in the field of taxation. This study is the Analysis of the juridical against the principle of confidentiality and the obligation of banks to report customer data in the interests of taxation. The purpose of this study to analyze the regulation that governs the obligation of banks to access financial information for tax purposes and to know the implementation of the principle of bank secrecy in banking practices. The method used in this research is a Normative Legal Research and using the method of the approach of legislation regulating bank secrecy. The Study concluded that the arrangements regarding the confidentiality of customer data are listed in banking law article 40 and on the implementation of open access to financial information for tax purposes set in the law article number 9 year 2017 of its application is still lacking socialization to the society

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