Abstract
<table width="589" border="0" cellspacing="0" cellpadding="0"><tbody><tr><td valign="top" width="16"><p><em> </em></p></td><td valign="top" width="403"><p><em>Act Number 7 of 1992 as amended by Act Number 10 of 1998 concerning Banking and several related rules already regulated the exclusion of bank secrecy, especially for tax purposes. However, the existing mechanism has not been able to accommodate the exchange of financial information within the framework of the Automatic Exchange of Information (AEOI). Then the Financial Information Access Act was formulated which regulates the automatic exchange of financial information that has never been known before. The problems discussed in this study are how the exclusion of bank secrecy are for tax purposes that have been carried out in Indonesia and how the exclusion of bank secrecy are regulated in the Financial Information Access Act. The research method used is a normative juridical method with a descriptive analytical research approach. The results of the study found that the exclusion of bank secrecy has long been known in Indonesia but is still limited by a convoluted bureaucracy. Whereas in the Financial Information Access Act, exclusion take place automatically but there are sanctions for those who misuse information.</em></p><p><strong><em>Keywords:</em></strong></p><p><em>Bank Secrecy; Access to Financial Information; Tax.</em></p></td></tr></tbody></table>
Highlights
Undang-Undang Nomor 7 Tahun 1992 tentang Perbankan dan beberapa aturan terkait sudah mengatur mengenai pengecualian rahasia perbankan khususnya untuk kepentingan perpajakan
Act Number 7 of 1992 as amended by Act Number 10 of 1998 concerning Banking and several related rules already regulated the exclusion of bank secrecy, especially for tax purposes
The existing mechanism has not been able to accommodate the exchange of financial information within the framework of the Automatic Exchange of Information (AEOI)
Summary
Pada tahun 2018, Indonesia akan ikut serta dalam Automatic Exchange of Information (AEOI) untuk keperluan pajak melalui pertukaran data nasabah bank secara otomatis dengan negara lain. 1 Hal ini didasari setelah Indonesia menandatangani Convention on Mutual Administrative Assistance in Tax Matters (MAAC) yang merupakan instrumen multilateral yang memfasilitasi pelaksanaan AEOI. Pada tahun 2018, Indonesia akan ikut serta dalam Automatic Exchange of Information (AEOI) untuk keperluan pajak melalui pertukaran data nasabah bank secara otomatis dengan negara lain. MAAC yang telah ditandatangani oleh Indonesia sebagai bentuk keikutsertaan dalam AEOI tersebut kemudian diratifikasi kedalam Peraturan Presiden Republik Indonesia Nomor 159 Tahun 2014 Tentang Pengesahan Convention on Mutual Administrative Assistance In Tax Matters (Konvensi Tentang Bantuan Administratif Bersama Di Bidang Perpajakan). 6 Memang dalam aturan maupun praktiknya, kewajiban atas rahasia perbankan ini masih dapat dikecualikan untuk keadaan dan kepentingan tertentu khususnya dalam bidang perpajakan..
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