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ABSTRAKPembukaan akses rahasia bank merupakan salah satu upaya yang dilakukan pemerintah
dalam rangka menegakkan kepatuhan pajak sebagai bagian dari upaya penegakan hukum
bagi wajib pajak. Ketentuan-ketentuan perbankan memberikan ruang bagi aparatur pajak
untuk mengakses rahasia bank guna mendapatkan informasi terhadap rekening wajib pajak
yang terbukti belum menyelesaikan kewajiban pembayaran hutang pajak. Sebagai upaya
pencegahan terhadap kemungkinan terjadinya penyalahgunaan kewenangan dalam
melakukan pembukaan akses rahasia bank dalam rangka penerapan pemblokiran reking wajib
pajak, maka ketentuan tersebut juga harus menekan seminimal mungkin terhadap adanya
kemungkinan penyalahgunaan ketentuan penerobosan rahasia bank oleh aparat pajak itu
sendiri. Perumusan masalah dalam penulisan tugas terakhir adalah mengenai bagaiamana
aturan dan mekanisme dalam penerapan pembukaan akses rahasia bank dalam penerapan
pemblokiran rekening wajib pajak dan implikasi hukum terhadap penerapan kegiatan tersebut
terhadap kegiatan usaha wajib pajak yang dikenakan sanksi pemblokiran rekeningnya oleh
aparat pajak dengan mengacu pada ketentuan undang-undang perbankan dan perpajakan yang
berlaku di indonesia. Jenis penelitian yang digunakan adalah yuridis normatif, dan penelitian
ini bersifat eksplanatoris, yang bertujuan untuk menggambarkan atau menjelaskan lebih
dalam suatu gejala dan bersifat mempertegas hipotesa yang ada.
ABSTRACTThe opening of bank secrecy access is one of the efforts carried out by the government in the
framework to enforce tax compliance as part of the efforts of law enforcement for taxpayers.
The provisions of banks to provid space for the tax personnel to access bank secret to get
information on taxpayer accounts that is evidenced not settle the obligation of tax debt
payment. As a precaution against the possibility of abuse of authority in opening bank
secrecy access in order to implement taxpayer account blocking, then such provision must
reduce as minimum as possible to the possibility of abuse of the provisions on breach of bank
secrecy by the tax authorities themselves. Formulation of problem in the writing of final task
is about how the rules and mechanisms for the implementation of access opening of bank
secrecy in the application of account blocking of taxpayer and legal implications to the
implementation of activities to the taxpayer's business activities that are subject to sanctions
by blocking of their account by the tax authorities by refer to the provisions of banking and
taxation laws prevailing in Indonesia.The type of research is normative juridical, and this
research is explanatory, which aims to describe or explain more a symptom and having nature
to reinforce the existing hypothesis.;The opening of bank secrecy access is one of the efforts carried out by the government in the
framework to enforce tax compliance as part of the efforts of law enforcement for taxpayers.
The provisions of banks to provid space for the tax personnel to access bank secret to get
information on taxpayer accounts that is evidenced not settle the obligation of tax debt
payment. As a precaution against the possibility of abuse of authority in opening bank
secrecy access in order to implement taxpayer account blocking, then such provision must
reduce as minimum as possible to the possibility of abuse of the provisions on breach of bank
secrecy by the tax authorities themselves. Formulation of problem in the writing of final task
is about how the rules and mechanisms for the implementation of access opening of bank
secrecy in the application of account blocking of taxpayer and legal implications to the
implementation of activities to the taxpayer's business activities that are subject to sanctions
by blocking of their account by the tax authorities by refer to the provisions of banking and
taxation laws prevailing in Indonesia.The type of research is normative juridical, and this
research is explanatory, which aims to describe or explain more a symptom and having nature
to reinforce the existing hypothesis.;The opening of bank secrecy access is one of the efforts carried out by the government in the
framework to enforce tax compliance as part of the efforts of law enforcement for taxpayers.
The provisions of banks to provid space for the tax personnel to access bank secret to get
information on taxpayer accounts that is evidenced not settle the obligation of tax debt
payment. As a precaution against the possibility of abuse of authority in opening bank
secrecy access in order to implement taxpayer account blocking, then such provision must
reduce as minimum as possible to the possibility of abuse of the provisions on breach of bank
secrecy by the tax authorities themselves. Formulation of problem in the writing of final task
is about how the rules and mechanisms for the implementation of access opening of bank
secrecy in the application of account blocking of taxpayer and legal implications to the
implementation of activities to the taxpayer's business activities that are subject to sanctions
by blocking of their account by the tax authorities by refer to the provisions of banking and
taxation laws prevailing in Indonesia.The type of research is normative juridical, and this
research is explanatory, which aims to describe or explain more a symptom and having nature
to reinforce the existing hypothesis., The opening of bank secrecy access is one of the efforts carried out by the government in the
framework to enforce tax compliance as part of the efforts of law enforcement for taxpayers.
The provisions of banks to provid space for the tax personnel to access bank secret to get
information on taxpayer accounts that is evidenced not settle the obligation of tax debt
payment. As a precaution against the possibility of abuse of authority in opening bank
secrecy access in order to implement taxpayer account blocking, then such provision must
reduce as minimum as possible to the possibility of abuse of the provisions on breach of bank
secrecy by the tax authorities themselves. Formulation of problem in the writing of final task
is about how the rules and mechanisms for the implementation of access opening of bank
secrecy in the application of account blocking of taxpayer and legal implications to the
implementation of activities to the taxpayer's business activities that are subject to sanctions
by blocking of their account by the tax authorities by refer to the provisions of banking and
taxation laws prevailing in Indonesia.The type of research is normative juridical, and this
research is explanatory, which aims to describe or explain more a symptom and having nature
to reinforce the existing hypothesis.]
T42645-Nursidi.pdf :: Unduh