This paper purpose to determine a legal issues on taxpayer financial information by the Directorate General of Taxes. This study is normative legal research with the statute and conceptual approach. The results are the axpayer data and information of banking and finance institutions are useful for guidance in giving prediction on any kind of development. Financial information exchange concerning on tax interests can be done by both demand and automatic way. The conclusion of this research is Law 9/2017 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 6/1983.
|Number of pages||10|
|Journal||International Journal of Advanced Science and Technology|
|Publication status||Published - 2 Feb 2020|
- Access to Financial Information