[ABSTRAK
Pembukaan akses rahasia bank merupakan salah satu upaya yang dilakukan pemerintahdalam rangka menegakkan kepatuhan pajak sebagai bagian dari upaya penegakan hukumbagi wajib pajak. Ketentuan-ketentuan perbankan memberikan ruang bagi aparatur pajakuntuk mengakses rahasia bank guna mendapatkan informasi terhadap rekening wajib pajakyang terbukti belum menyelesaikan kewajiban pembayaran hutang pajak. Sebagai upayapencegahan terhadap kemungkinan terjadinya penyalahgunaan kewenangan dalammelakukan pembukaan akses rahasia bank dalam rangka penerapan pemblokiran reking wajibpajak, maka ketentuan tersebut juga harus menekan seminimal mungkin terhadap adanyakemungkinan penyalahgunaan ketentuan penerobosan rahasia bank oleh aparat pajak itusendiri. Perumusan masalah dalam penulisan tugas terakhir adalah mengenai bagaiamanaaturan dan mekanisme dalam penerapan pembukaan akses rahasia bank dalam penerapanpemblokiran rekening wajib pajak dan implikasi hukum terhadap penerapan kegiatan tersebutterhadap kegiatan usaha wajib pajak yang dikenakan sanksi pemblokiran rekeningnya olehaparat pajak dengan mengacu pada ketentuan undang-undang perbankan dan perpajakan yangberlaku di indonesia. Jenis penelitian yang digunakan adalah yuridis normatif, dan penelitianini bersifat eksplanatoris, yang bertujuan untuk menggambarkan atau menjelaskan lebihdalam suatu gejala dan bersifat mempertegas hipotesa yang ada.
ABSTRACT
The opening of bank secrecy access is one of the efforts carried out by the government in theframework 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 getinformation on taxpayer accounts that is evidenced not settle the obligation of tax debtpayment. As a precaution against the possibility of abuse of authority in opening banksecrecy access in order to implement taxpayer account blocking, then such provision mustreduce as minimum as possible to the possibility of abuse of the provisions on breach of banksecrecy by the tax authorities themselves. Formulation of problem in the writing of final taskis about how the rules and mechanisms for the implementation of access opening of banksecrecy in the application of account blocking of taxpayer and legal implications to theimplementation of activities to the taxpayer's business activities that are subject to sanctionsby blocking of their account by the tax authorities by refer to the provisions of banking andtaxation laws prevailing in Indonesia.The type of research is normative juridical, and thisresearch is explanatory, which aims to describe or explain more a symptom and having natureto reinforce the existing hypothesis.;The opening of bank secrecy access is one of the efforts carried out by the government in theframework 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 getinformation on taxpayer accounts that is evidenced not settle the obligation of tax debtpayment. As a precaution against the possibility of abuse of authority in opening banksecrecy access in order to implement taxpayer account blocking, then such provision mustreduce as minimum as possible to the possibility of abuse of the provisions on breach of banksecrecy by the tax authorities themselves. Formulation of problem in the writing of final taskis about how the rules and mechanisms for the implementation of access opening of banksecrecy in the application of account blocking of taxpayer and legal implications to theimplementation of activities to the taxpayer's business activities that are subject to sanctionsby blocking of their account by the tax authorities by refer to the provisions of banking andtaxation laws prevailing in Indonesia.The type of research is normative juridical, and thisresearch is explanatory, which aims to describe or explain more a symptom and having natureto reinforce the existing hypothesis.;The opening of bank secrecy access is one of the efforts carried out by the government in theframework 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 getinformation on taxpayer accounts that is evidenced not settle the obligation of tax debtpayment. As a precaution against the possibility of abuse of authority in opening banksecrecy access in order to implement taxpayer account blocking, then such provision mustreduce as minimum as possible to the possibility of abuse of the provisions on breach of banksecrecy by the tax authorities themselves. Formulation of problem in the writing of final taskis about how the rules and mechanisms for the implementation of access opening of banksecrecy in the application of account blocking of taxpayer and legal implications to theimplementation of activities to the taxpayer's business activities that are subject to sanctionsby blocking of their account by the tax authorities by refer to the provisions of banking andtaxation laws prevailing in Indonesia.The type of research is normative juridical, and thisresearch is explanatory, which aims to describe or explain more a symptom and having natureto reinforce the existing hypothesis., The opening of bank secrecy access is one of the efforts carried out by the government in theframework 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 getinformation on taxpayer accounts that is evidenced not settle the obligation of tax debtpayment. As a precaution against the possibility of abuse of authority in opening banksecrecy access in order to implement taxpayer account blocking, then such provision mustreduce as minimum as possible to the possibility of abuse of the provisions on breach of banksecrecy by the tax authorities themselves. Formulation of problem in the writing of final taskis about how the rules and mechanisms for the implementation of access opening of banksecrecy in the application of account blocking of taxpayer and legal implications to theimplementation of activities to the taxpayer's business activities that are subject to sanctionsby blocking of their account by the tax authorities by refer to the provisions of banking andtaxation laws prevailing in Indonesia.The type of research is normative juridical, and thisresearch is explanatory, which aims to describe or explain more a symptom and having natureto reinforce the existing hypothesis.] |
T42645-Nursidi.pdf :: Unduh