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JURIDISM IMPLEMENTATION LAW NUMBER 9 OF 2017 AS A INDONESIAN COMMITMENT IN AUTOMATIC EXCHANGE OF INFORMATION

Wijayanti, Asri (2019) JURIDISM IMPLEMENTATION LAW NUMBER 9 OF 2017 AS A INDONESIAN COMMITMENT IN AUTOMATIC EXCHANGE OF INFORMATION. International Journal of Civil Engineering and Technology (IJCIET), 10 (5). pp. 1156-1165. ISSN 0976-6308

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      Abstract

      This paper aims to determine a legal issues on taxpayer financial information by the Directorate General of Taxes (DGT). This study is normative legal research. This method is used to conduct analysis of laws and regulations, jurisprudence, and legal literature. The research approach used is the approach of the Act (statute approach) and the conceptual approach. The conclusion of this research is Law Number 9 of 2017 gives authority to the Director General of Taxes in terms of management of financial records that is submitted or deposited by financial services institutions, especially banking institutions. Sanctions given by law for banks and tax officers who leak customer records to third parties or who are not interested will be punished in accordance with the provisions in Article 41 of Law Number 6 of 1983 concerning General Provisions and Tax Procedures. Key words: Law, Openness, Access to Financial Information.

      Item Type: Article
      Subjects: K Law > K Law (General)
      Divisions: Jurnal > Fakultas Hukum
      Depositing User: DR ASRI WIJAYANTI
      Date Deposited: 09 Sep 2019 09:49
      Last Modified: 09 Sep 2019 09:49
      URI: http://repository.um-surabaya.ac.id/id/eprint/3655

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