Pengecualian Rahasia Perbankan untuk Kepentingan Perpajakan di Indonesia

2020 ◽  
Vol 19 (1) ◽  
Author(s):  
Ika Khairunnisa Simanjuntak
Keyword(s):  
Research Method ◽  
Information Access ◽  
Financial Information ◽  
Research Approach ◽  
Exchange Of Information ◽  
Bank Secrecy ◽  
Analytical Research

<table width="589" border="0" cellspacing="0" cellpadding="0"><tbody><tr><td valign="top" width="16"><p><em> </em></p></td><td valign="top" width="403"><p><em>Act Number 7 of 1992 as amended by Act Number 10 of 1998 concerning Banking and several related rules already regulated the exclusion of bank secrecy, especially for tax purposes. However, the existing mechanism has not been able to accommodate the exchange of financial information within the framework of the Automatic Exchange of Information (AEOI). Then the Financial Information Access Act was formulated which regulates the automatic exchange of financial information that has never been known before. The problems discussed in this study are how the exclusion of bank secrecy are for tax purposes that have been carried out in Indonesia and how the exclusion of bank secrecy are regulated in the Financial Information Access Act. The research method used is a normative juridical method with a descriptive analytical research approach. The results of the study found that the exclusion of bank secrecy has long been known in Indonesia but is still limited by a convoluted bureaucracy. Whereas in the Financial Information Access Act, exclusion take place automatically but there are sanctions for those who misuse information.</em></p><p><strong><em>Keywords:</em></strong></p><p><em>Bank Secrecy; Access to Financial Information; Tax.</em></p></td></tr></tbody></table>

scholarly journals Exceptions of banking secrets for the interest of taxes in Indonesia (a comparison of the post-birth of access law to financial information)

2020 ◽  
Vol 28 (2) ◽  
Author(s):  
Upik Mutiara ◽  
Ika Khairunnisa Simanjuntak ◽  
Rahmad Ramadhan Hasibuan ◽  
Amiludin Amiludin
Keyword(s):  
Research Method ◽  
Information Access ◽  
Financial Information ◽  
Research Approach ◽  
Exchange Of Information ◽  
Analytical Research

Act Number 7 of 1992 as amended by Act Number 10 of 1998 concerning Banking and several related rules already regulates the exclusion of banking secrets, especially for tax purposes. However, the existing mechanism has not been able to accommodate the exchange of financial information within the framework of the Automatic Exchange of Information (AEOI). Then the Financial Information Access Act was formulated which regulates the automatic exchange of financial information that has never been known before. The problems discussed in this study, how are the exceptions of bank secrets for tax purposes that have been carried out in Indonesia and how are bank secrets exceptions regulated in the Financial Information Access Act. The research method used is a normative juridical method with a descriptive-analytical research approach. The results of the study found that the exception of bank secrets has long been known in Indonesia but is still limited by a convoluted bureaucracy. Whereas in the Financial Information Access Act, exceptions take place automatically but there are sanctions for those who misuse information.

The new player in international taxation: the automatic exchange of financial information

2021 ◽  
Vol 23 (3) ◽  
pp. 41-45
Author(s):  
ESTER GARCÍA ◽  
Keyword(s):  
Information Exchange ◽  
Legal Framework ◽  
Financial Information ◽  
International Taxation ◽  
Positive Outcomes ◽  
Exchange Of Information ◽  
Bank Secrecy ◽  
Bank Accounts

The article highlights the progress of international taxation in the fight against the concealment of income in offshore jurisdictions and exposes the lights and shadows of the current legal framework for the exchange of information on bank accounts. The author examines the major problems of international taxation and how corporations avoid paying taxes in their jurisdictions and how it affects the financial sphere. The article studies bank secrecy with its harmful aspects and develops the solution to resolve the current issues. As a conclusion, the author focuses on cooperation between tax administrations and the positive outcomes from transparency and information exchange measures on the international taxation.

scholarly journals Keterkaitan Kerahasiaan Bank dan Pajak: Antara Kepentingan Negara dan Pribadi

2019 ◽  
Vol 16 (2) ◽  
pp. 212
Author(s):  
Akhmad Yasin
Keyword(s):  
Qualitative Research ◽  
Financial Institutions ◽  
Financial Services ◽  
Research Method ◽  
Financial Information ◽  
Constitutional Court ◽  
Legal Research ◽  
Qualitative Research Method ◽  
Bank Secrecy ◽  
Tax Payments

Bank sebagai lembaga keuangan, eksistensinya sangat tergantung dari kepercayaan masyarakat yang menjadi nasabahnya. Masyarakat telah memercayai bank sebagai institusi yang menyimpan dana nasabah, mengelola dan menyalurkan kembali kepada masyarakat dalam bentuk pinjaman atau kredit. Oleh karena itu, untuk menjaga kepercayaan nasabah tersebut, bank harus mematuhi ketentuan mengenai rahasia bank. Permasalahan dalam penelitian ini adalah mengetahui dalam kondisi bagaimana rahasia bank dapat diakses, pihak-pihak mana yang wajib menjaga kerahasiaan bank, adakah keterkaitan kerahasiaan bank dengan pajak, dan perlukah kerahasiaan bank yang terkait pajak dihilangkan. Penelitian ini menggunakan metode penelitian deskriptif kualitatif. Hasil penelitian mengungkapkan bahwa terdapat beberapa kondisi dimana rahasia bank boleh dibuka, tetapi tidak semua informasi dan data keuangan nasabah boleh dibuka di hadapan publik kecuali setelah adanya persetujuan dari Otoritas Pajak dan setelah mendapat laporan dari lembaga jasa keuangan di bawah pengawasan Otoritas Jasa Keuangan. Pembukaan rahasia bank diperbolehkan apabila berhubungan dengan kepentingan negara, seperti untuk kepentingan peningkatan kepatuhan masyarakat terhadap pembayaran pajak dan peningkatan penerimaan negara di sektor pajak.Banks as financial institutions, their existence is very dependent on the people’s trust who become their customers. The community has trusted banks as institutions that store customer funds, manage and channel back to the community in the form of loans or credits. Therefore, to maintain the customer's trust, the bank must obey bank secrets provisions. This research uses descriptive qualitative research method in the form of normative legal research and laws and regulations studies related to bank secrecy, derived from literature such as constitutional court decision, books, journals, articles, magazines, and websites. The results reveal that there are several conditions under which bank secrets may be opened, but not all financial information and data of the client may be disclosed in public unless after approval by the Tax Authority after receiving a report from a financial services institution under the supervision of the Financial Services Authority. The unveiling of bank secrecy is permitted when it comes to the interests of the state, such as for the purpose of increasing public compliance of tax payments and increasing state revenues in the tax sector. 

scholarly journals KEBIJAKAN AKSES INFORMASI KEUANGAN TERHADAP PERILAKU WAJIB PAJAK DAN IMPLIKASINYA TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK

2018 ◽  
Vol 9 (1) ◽  
Author(s):  
Endah Purnama Sari ◽  
Erik Nugraha
Keyword(s):  
Research Method ◽  
Information Access ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Financial Information ◽  
Access Policy ◽  
Analysis Technique ◽  
Directorate General ◽  
The Government ◽  
The Impact

ABSTRACT Tax receipts are a source of funds for governments that are used to finance general expenditures that benefit the interests of the wider community. But in the last 5 years, tax revenue is not as expected. Therefore, the Government through the Directorate General of Taxation issued a Policy of Access to Financial Information for the purposes of taxation. The purpose of this study was conducted to determine the impact of the application of policy access financial information to taxpayer behaviour and its implications on taxpayer compliance level. The research method used in this research is the explanatory research method, the population in this study as many as 1,268 Taxpayers Bodies registered in KPP Madya Bandung, while the sampling technique in simple random sampling so that obtained a sample of 100 corporate taxpayers. Data analysis technique used is Path Analysis. The results of this study prove the existence of the influence of Financial Information Access Policy to Taxpayer Compliance through Taxpayer Behavior that is equal to 29.4% and the rest 70.6% is another factor that is not examined. Keywords:              Financial Information Access Policy; Taxpayer Behavior;                                Taxpayer Compliance

EVALUASI IMPLEMENTASI PEMBELAJARAN STUDENTS CENTERED LEARNING OLEH MAHASISWA PPL FKIP-UKI DI SEKOLAH MITRA – PSKD

2018 ◽  
Vol 1 (1) ◽  
pp. 69-80 ◽  
Author(s):  
Eden Handayani Tyas ◽  
Sunarto Sunarto ◽  
Lamhot Naibaho
Keyword(s):  
Random Sampling ◽  
Research Method ◽  
Survey Method ◽  
Research Approach ◽  
Questionnaire Data ◽  
Student Centered ◽  
Student Centered Learning ◽  
Faculty Of Education ◽  
Partner Schools

This study is about the evaluation of student centered learning implementation by Internship students of Faculty of Education and Teacher Training at PSKD Jakarta. The purpose of this study to find out how the implementation of student centered learning at the school. The research method used was survey method by using qualitative research approach. The respondents of this study were 31 teachers who were taken using proportional random sampling (50%) from 62 companion teachers. The instruments used in this study were questionnaires (which consists of 24 statements) and interviews. Questionnaire data was analyzed quantitatively by classification of Likert scale value while interview data was analyzed descriptively. From the data collected through questionnaires and interviews found that the implementation of student centered learning in PSKD partner schools in Jakarta is good, and 30% of teachers still believe that the implementation of student centered learning in PSKD partner schools is still poor. Thus, it can be concluded the implementation of students centered learning at PSKD is good, but it still needs improvement. Keyword: evaluation, implementation, students centered learning, PPL

AUTOMATIC EXCHANGE OF INFORMATION SEBAGAI BIG DATA DI BIDANG PERPAJAKAN

2018 ◽  
Vol 1 (1) ◽  
pp. 128-133
Author(s):  
Selvi Selvi
Keyword(s):  
Big Data ◽  
Developing Country ◽  
Research Method ◽  
Large Data ◽  
Economic Globalization ◽  
Literature Study ◽  
Related Literature ◽  
Exchange Of Information

Economic globalization between countries becomes commonplace. Differences in financial rules are used for many parties to practice the Basic Erosion and Shifting Profit (BEPS) which leads to state losses. In tackling it has been agreed to implement Automatic Exchange of Information (AEoI), which automatically converts data into large data in the field of taxation.The research method of this paper is a literature study which combines several related literature and global and national implications using secondary data.Drawing up the conclusion that AEoI challenges have been theoretically overcome by Indonesia as a developing country. However, practically mash has not been able to find out whether it can be overcome or not because Indonesia still has not implemented AEoI

Pendidikan Karakter Profetik dalam Sirah Nabawiyah (Telaah Kitab al-Râhiq al-Makhtûm Karya Shafiy al-Rahmân al-Mubârakfuri)

2018 ◽  
Vol 6 (2) ◽  
pp. 147 ◽  
Author(s):  
Ahmad Syahid ◽  
H. Husni
Keyword(s):  
Content Analysis ◽  
Data Collection ◽  
Character Education ◽  
Research Method ◽  
Analysis Data ◽  
Educational Goals ◽  
Research Approach ◽  
Analysis Method ◽  
Library Research ◽  
History Of

This study aims to analyze the character values ​​in Sirah Nabawiyah Ar-Rahiq Al-Makhtum by Syafiyyurrahman al-Mubarakfuri, so that it is revealed how the character education of the Prophet Muhammad. and analyze its relevance to current educational goals. The research method used is library research, the type of research approach is deductive and the analysis method is content analysis. Data collection techniques used were library techniques. This research succeeded in proving that prophetic values ​​based on the history of the Prophet Muhammad have a strong relevance to the concept of contemporary character education. Prophetic values ​​loaded with character education in this era, especially related to religiosity, honesty, tolerance, discipline, hard work, creative, independent, democracy, curiosity, national spirit, love of the motherland, respect for achievement, friendship, love for peace , likes to read, care about the environment, care about social, and responsibility.

scholarly journals Manajemen Pembelajaran Bahasa Arab Berbasis TIK di Madrasah Aliyah Daarul Uluum Majalengka

2017 ◽  
Vol 2 (1) ◽  
pp. 155-167
Author(s):  
Badrudin Badrudin
Keyword(s):  
Language Learning ◽  
Research Method ◽  
Arabic Language ◽  
Learning Model ◽  
Research Approach ◽  
Learning Tools ◽  
Digital Era ◽  
Computer Based ◽  
Descriptive Method ◽  
Integration Effort

This study aimed to analyze the management of ICT-based Arabic learning. This study was designed to find the management of ICT-based Arabic learning in MA Daarul Uluum Majalengka. This study proposed that the integration of various fields of studies with ICT, including Arabic language learning, is undeniably vital to be enhanced in this digital era. However, the constraints experienced by some institutions, especially the educators, have not had a clear format of the use of ICT in the integration effort of the both disciplines. This study applied a qualitative research approach. The research method was descriptive method. The data were collected by conducting observation, interview, and documentation. The data were analyzed using the techniques qualitative analysis. The results showed that the design of ICT-based Arabic learning model can be developed at MA Daarul Uluum Majalengka a communicative computer-based Arabic learning model. The materials and other learning tools are designed using a computer program. Through this kind of learning models, a teacher served as learning motivator and facilitator elaborating the materials that need clarification for the learners.

scholarly journals Assurance on non-financial reporting: theoretical underpinning, standards and practices of companies operating in Western and Eastern Europe

2021 ◽  
Vol 45 (1) ◽  
pp. 53-74
Author(s):  
Joanna Krasodomska ◽  
Paweł Zieniuk
Keyword(s):  
Eastern Europe ◽  
Financial Reporting ◽  
Western Europe ◽  
Information Assurance ◽  
Financial Information ◽  
Research Approach ◽  
Eastern European ◽  
Financial Reports ◽  
Sustainability Disclosure ◽  
Big Four

Objective: The paper presents the issue of non-financial information assurance and identifies the practices of companies operating in Europe in this regard. Methodology/research approach: The research is based on a literature review and analysis of a sample of 935 companies whose non-financial reports, prepared according to the GRI guidelines, are available from the GRI Sustainability Disclosure Database. In particular, we analyze how many companies had their non-financial information verified in 2017 and their previous practice in this regard (since 2005), as well as their structure according to the assuror type, the assurance standard used, the engagement type, and the assurance scope. Findings: Nearly half of the companies had their non-financial information independently and externally verified, including 34 Eastern European companies (30%) and 426 from Western Europe (52%). Most of the entities which provide assurance are so-called Big Four audit companies, mainly Deloitte and E&Y, which use the ISAE 3000 standard for this purpose. The most common engagement type is limited engagement. Limitations: The study is descriptive, which results from the nature of the data collected and the large disparity between companies using assurance in Western and Eastern Europe. Originality/value: The Article broadens accounting knowledge, in particular, on non-financial reporting. It indicates the need to take steps towards the wider use of non-financial information assurance in Eastern Europe.

scholarly journals Career Opportunity for Ghanaian Youth: An Evaluation of Jewellery Subject under Visual Art Programme in Senior High Schools in Ghana

2021 ◽  
pp. 168-184
Author(s):  
Mohammed Kwaku Baidoo
Keyword(s):  
High Schools ◽  
Mixed Methods ◽  
Visual Art ◽  
Mixed Methods Research ◽  
Research Method ◽  
Document Analysis ◽  
Research Approach ◽  
Career Opportunity ◽  
The Government ◽  
Motivating Factor

The purpose of the study was to evaluate the Jewellery subject in Senior High Schools in Ghana to ascertain the career opportunity in jewellery for Ghanaian youth. The study adopted the Mixed Methods Research approach with descriptive and document analysis as the research method used. The findings of the study show that jewellery students are not able to practise as jewellers after their studies, because the content of the jewellery subjects and its associated exercises does not correspond to the skills one is required to become a jeweller. Coupled with the fact that the teachers who teach the jewellery are mostly not professional jewellers, which therefore limit the kind of practical jewellery that they can teach the students. Although the motivating factor for introducing jewellery is good, however, the rhetorics of the government that she wants students to acquire skills in jewellery making does not support the reality on the ground.

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