PERLINDUNGAN HUKUM TERHADAP DATA NASABAH PERBANKAN DALAM KEPENTINGAN INFORMASI PERPAJAKAN

Abstrak

Bank secrecy regarding customer data in Indonesia is regulated in Law no. 7 of 1992 concerning Banking as amended by Law no. 10 of 1998. Then Perppu No. 1 of 2017 and PMK No. 73/PMK/03/2017 which makes bank customer data accessible for their financial information for tax purposes. Problems: First, what is the urgency for legal protection of bank customer data confidentiality? Second, what banking customer data can be provided for tax information purposes? Third, what are the legal consequences related to violations of banking customer data confidentiality? The method used in this paper is normative legal research method. The results of the study: First, the urgency of protecting the confidentiality of banking customer data is to provide trust and assurance that customer data is not misused and for the banking industry in providing services based on the principle of trust regarding the security of customer data as a very important element of the financial system and economy of a country. country. Protection of bank confidential security related to customer data is one of the principles of protecting Human Rights (HAM); Second, access to financial information for taxation purposes including banking customer data is regulated covering access to receive and obtain financial information in the framework of implementing provisions of laws and regulations in the field of taxation and implementation of international agreements in the field of taxation; Third, if there is a violation of the confidentiality of bank customer data, it will result in legal consequences for the party who commits the violation, threatened with imprisonment as well as fines or administrative sanctions as stipulated in the Banking Law.