Law Number 9 of 2017 as Automatic Financial Information Exchange and Comparison with Malaysia
DOI:
https://doi.org/10.30651/justitia.v3i2.3628Abstract
Taxpayer data and information from banking and finance institution could be guidance on any development. Therefore, it could be a corrective act to do the law enforcement on increasing Inland Revenue. Financial information exchange regarded to tax interests, besides by demanding way also could automatically way done (Automatic Exchange of Financial Account Information/AEol). Indonesia commitment was manifested by Multilateral Competent Authority Agreement signed after AEOI on 3rd June 2015. Indonesia agreed to start the financial information exchange automatically on September 2018. The followed-up Indonesia government commitment was on 8th May 2017. It had approved the financial information access no.1 2017 legislations as to tax interests. Then, one year later was set to be no.9 2017 legislations.
Keywords : Automatic, Exchange, Financial AccountReferences
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Legislations
The 1945 Constitution of Indonesia
───────, the Law No.9/2017 about the determination of substitute law No.1/2017 explaining about the access of financial information for taxation. The pamphlet of 2017 No. 190 and No. 6112
───────, the Law No.10/1998 about the change of Law No.7/1992 explaining about banking. The pamphlet No. 182 and No.3790/2017
───────, the Law No.7/1992 about banking. The pamphlet No. 31 and No.3472/1992
───────, the Law No.16/2009 about the second change of Law No.6/1983 explaining about the stipulation of general procedures of tax. The pamphlet No. 62 and No.4999/2009
───────, the Law No.28/2007 about the change of Law No.6/1983 explaining about the general procedures of tax. The pamphlet No. 85 and No.4740/2007
───────, the Law No.6/1983 about the general rules of tax. The pamphlet No. 49 and No.3262/ 1983
───────, the Law No. 11/2016 about tax support. The pamphlet No. 131 and No.5899/2016
───────, the Law No.14/2002 about tax justice. The pamphlet No. 27 and No.4189/2002
───────, the substitute Law of Law No.1/2017 about financial information access for taxation sector. The pamphlet No. 95 and No.6051/2017
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