Analisis Maqashid Multidimensi Terhadap Kerahasiaan Bank Dan Akses Informasi Perpajakan

Abstract

The issuance of Law No. 9 of 2017 concerning Establishment of PERPU No. 1 of 2017 Becoming an Act not only signals the end of the Bank's confidentiality era, but also shows the limitations of juridical studies in resolving conflicts of interest in law. Therefore, in this paper there will be an examination through the theory of Maqashid Shari'ah, with the hope of mapping the contradictions between the existing norms of rules, and then finding patterns of resolution through multidimensional studies that are free from rigid legal normativity. From the results of the study it was found that according to the normative juridical perspective, the cancellation of the Bank's Confidentiality provisions for taxation information in the event of a legal conflict was the most likely offer to be implemented. This perspective is most likely to be applied despite the limitations of classical normative juridical studies, which only examine in a monodimensional, and rigid manner. Meanwhile in the analysis using the perspective of Maqashid Syari'ah which is Multidimensional, two offers are found to resolve patterns of legal conflict, namely making the needs / conditions of state emergencies as part of Priority Maqashid, or making Protection a part of priority Maqashid, by combining the goals / the purpose of Bank Confidentiality (customer protection), the purpose / purpose of Accessing Tax Information (state development), becomes a new principle, namely, the principle of Customer Health.