Automatic exchange information for customers of financial institutions protection

Research output: Contribution to journalArticlepeer-review


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.

Original languageEnglish
Pages (from-to)1707-1716
Number of pages10
JournalInternational Journal of Advanced Science and Technology
Issue number4
Publication statusPublished - 2 Feb 2020


  • Access to Financial Information
  • Law
  • Openness


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