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Abstrak :
[ABSTRAK
Rahasia bank penting untuk diteliti lebih lanjut karena rahasia bank merupakan unsur terpenting dalam sektor perbankan di sisi lain pembatasan rahasia bank ternyata telah menjadi suatu kebutuhan dari perkembangan masyarakat saat ini Secara formal hukum yang berlaku yang mengatur rahasia bank adalah UU Nomor 7 Tahun 1992 sebagaimana diubah dengan UU No 10 Tahun 1998 tentang Perbankan yang mana pengaturan rahasia bank menganut teori bahwa rahasia bank bersifat nisbi yaitu bahwa bank diperbolehkan membuka rahasia nasabahnya jika ada suatu kepentingan kepentingan umum yang memaksa Salah satu pengecualian dari kerahasiaan bank di Indonesia adalah untuk kepentingan perpajakan namun hal tersebut saat ini dipermasalahkan oleh Direktorat Jenderal Pajak DJP karena dianggap telah menghalangi usaha maksimal aparat pajak dalam pemungutan pajak sebab rumusan membuka kerahasiaan bank untuk kepentingan perpajakan terbatas pada pemeriksaan penyidikan pidana dan penagihan pajak Itulah sebabnya DJP meminta untuk diberikan kewenangan akses langsung data nasabah perbankan direct access sebagai pembanding melalui Foreign Account Tax Compliance Act FATCA Internal Revenue Service memiliki akses langsung terhadap data nasabah bank Bahkan FATCA diberlakukan di Indonesia per Juli Tahun 2014 oleh Pemerintah Amerika Serikat Tujuan khusus dari penulisan tesis ini adalah untuk mengetahui apakah memberikan akses langsung bagi DJP untuk membuka kerahasiaan bank apakah dimungkinkan menurut hukum Indonesia dan apakah FATCA dapat diterapkan di Indonesia Hasil penulisan tesis dapat digunakan sebagai bahan masukan bagi pembentuk undang undang untuk melakukan perbaikan bagi peraturan perundang undangan yang sudah ada Tujuan umum dari penulisan tesis ini adalah untuk mengembangkan dan memperkaya kajian ilmu hukum perbankan.

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ABSTRACT
Bank secrecy important to further research because the bank secrecy is an important element in the banking sector, on the other hand restrictions of bank secrecy has become a necessity of development of today's society. Formally the applicable laws governing the bank secrecy is Law No. 7 of 1992 as Amendment by Law No. 10 of 1998 on Banking, which is setting bank secrecy subscribe to the theory that the Bank Secrecy is relative, that the bank is authorized to disclose their clients if there is an interest in the public interest that force to do so. One exception of bank secrecy in Indonesia is for tax purposes, but it is currently disputed by the Directorate General of Taxation (DGT) because they have been blocking the maximum effort in the tax authorities of tax collection, because the formulation of opening of bank secrecy for tax purposes is limited to the examination, criminal investigation, and forced tax billing. That is why the DGT requested to be authorized direct access to the customer data bank (direct access), as a comparison with the Foreign Account Tax Compliance Act (FATCA) The Internal Revenue Service has direct access to the data bank customers. FATCA even applied in Indonesia as of July 2014 by the United States Government. The specific objective of this thesis is to determine whether providing direct access to the DGT to open bank secrecy is possible under Indonesian law and whether FATCA can be applied in Indonesia? Results thesis can be used as inputs to the legislators to make improvements to the legislation that already exists. The general objective of this thesis is to develop and enrich the study of the science of banking law., Bank secrecy important to further research because the bank secrecy is an important element in the banking sector, on the other hand restrictions of bank secrecy has become a necessity of development of today's society. Formally the applicable laws governing the bank secrecy is Law No. 7 of 1992 as Amendment by Law No. 10 of 1998 on Banking, which is setting bank secrecy subscribe to the theory that the Bank Secrecy is relative, that the bank is authorized to disclose their clients if there is an interest in the public interest that force to do so. One exception of bank secrecy in Indonesia is for tax purposes, but it is currently disputed by the Directorate General of Taxation (DGT) because they have been blocking the maximum effort in the tax authorities of tax collection, because the formulation of opening of bank secrecy for tax purposes is limited to the examination, criminal investigation, and forced tax billing. That is why the DGT requested to be authorized direct access to the customer data bank (direct access), as a comparison with the Foreign Account Tax Compliance Act (FATCA) The Internal Revenue Service has direct access to the data bank customers. FATCA even applied in Indonesia as of July 2014 by the United States Government. The specific objective of this thesis is to determine whether providing direct access to the DGT to open bank secrecy is possible under Indonesian law and whether FATCA can be applied in Indonesia? Results thesis can be used as inputs to the legislators to make improvements to the legislation that already exists. The general objective of this thesis is to develop and enrich the study of the science of banking law.]

Abstrak :
Sebagai salah satu sumber penerimaan negara terbesar, pajak, proyeksi target penerimaan pajak meningkat setiap tahun. Sayangnya, peningkatan tersebut diikuti dengan adanya kekurangan penerimaan (shortfall). Hal tersebut terjadi karena adanya praktik penghindaran pajak. Meski tidak dilakukan dengan cara yang melanggar hukum, namun penghindaran pajak dapat mengurangi potensi penerimaan negara. Meski strategi pencegahan penghindaran pajak (anti-tax avoidance) dan implementasi akses informasi keuangan untuk kepentingan perpajakan (AEoI) membahas berbagai bentuk penghindaran pajak, tujuan dari kedua peraturan tersebut dapat tidak tercapai. Berdasarkan hal tersebut, permasalahan yang dapat dirumuskan adalah: (1) Bagaimana pengaturan praktik penghindaran pajak (tax avoidance) pada sektor penanaman modal asing (foreign direct investment) dalam hukum perpajakan Indonesia?; (2) Bagaimana celah hukum dan hambatan dalam pengaturan strategi pencegahan penghindaran pajak (anti-tax avoidance) dan akses informasi keuangan untuk kepentingan perpajakan (automatic exchange of financial account information) di Indonesia? Baik strategi anti-tax avoidance dan AEoI ada untuk mengurangi dan mencegah dilakukannya praktik penghindaran pajak pada sektor penanaman asing yang terdiri dari transfer pricing, thin capitalization, dan treaty shopping. Berbagai kebijakan dan peraturan telah diimplementasikan untuk memastikan tidak terjadi kekurangan penerimaan negara dari pajak. Kebijakan dan peraturan tersebut antara lain adalah arm’s length principle, debt equity ratio, dan anti-treaty shopping. Dengan menggunakan metode penelitian yuridis normatif serta studi pustaka mengenai tax avoidance dan hukum perpajakan Indonesia, skripsi ini menemukan bahwa pemerintah Indonesia bersama dengan otoritas perpajakan yakni DJP masih menghadapi berbagai tantangan dan hambatan dalam memastikan pemberantasan penghindaran pajak pada penanaman modal asing......As one of the largest sources of a country’s revenue, tax, national tax projection increases every year. Unfortunately, the increase is followed by shortfalls. This is due to practices of tax avoidance. Although it is not conducted illegally, it reduces government’s potential income. While anti-tax avoidance strategies and the implementation of the automatic exchange of financial account information (AEoI) address some forms of tax avoidance, the goal of the aforementioned regulations may not be achieved. Based on this, the problems that can be formulated are: (1) How does the regulation of tax avoidance in the foreign investment sector in Indonesian taxation law?; (2) What are the legal loopholes and obstacles in the regulation of anti-tax avoidance strategies and the automatic exchange of financial account information in Indonesia? Both anti-tax avoidance measures and AEoI are put in place to reduce and prevent tax avoidance practices in the FDI sector which include transfer pricing, thin capitalization, and treaty shopping. Numbers of policies and regulations are implemented to ensure that there’s no shortfall in national income from taxes. Those policies and regulations include the arm’s length principle, debt equity ratio, and anti-treaty shopping. Through normative legal studies by using some literature regarding tax avoidance and Indonesia’s taxation law, this thesis found that Indonesian government along with tax authority known as DJP still encounter some challenges and loopholes to ensure the eradication of tax avoidance on FDI.