Vita, Nina Ayu Prastyaning (2018) Perlindungan Hukum Terhadap Data Keuangan Nasabah Bank Dalam Basis Data Perpajakan Melalui Single Identity Number. Sarjana thesis, Universitas Brawijaya.
Abstract
Pada penelitian ini, penulis menganalisis permasalahan mengenai perlindungan hukum terhadap data keuangan nasabah bank dalam basis data perpajakan. Transparansi data nasabah yang diatur dalam Peraturan Pemerintah Pengganti Undang – undang Nomor 1 Tahun 2017 tentang Akses informasi Keuangan untuk Kepentingan Perpajakan khususnya dalam pasal 8, dianggap bertentangan dengan pasal 40, 41, 42, 43, 44 dalam Undang – Undang Nomor 10 Tahun 1998 tentang Perbankan karena melanggar prinsip kerahasiaan bank. Permasalahan ini timbul karena adanya keresahan nasabah yang menyimpan dananya di bank. Pertukaran data nasabah antar bank membuat kepercayaan terhadap bank berkurang dan rasa tidak aman. Penelitian ini menggunakan jenis penelitian yuridis normatif dengan menggunakan pendekatan Statue Aprroach. Bahan hukum yang digunakan pada penelitian ini dilakukan melalui interpretasi, yakni interpretasi gramatikal. Berdasarkan hasil pembahasan, diperoleh hasil bahwa perlindungan hukum terhadap data keuangan nasabah bank melalui single identity number dalam basis data perpajakan. Perlindungan hukum terhadap data keuangan nasabah bank melalui rahasia bank serta Perlindungan hukum represif melalui litigasi (pengadilan, non litigasi (arbritase, negosiasi, mediasi). Supaya represif tidak terjadi maka ada upaya preventif yaitu tidak hanya e-KTP saja bisa menunjukan status keuangan nasabah, tetapi dengan menggunakan Single Identity Number memudahkan pihak pajak dan berbankan untuk mengetahui berapa jumlah pajak yang harus dibayar.
English Abstract
In this study, the authors analyze the problem of legal protection of customers’s financial bank in tax databases. Customer data transparency as governed by Government Regulation in Lieu of Law Number 1 Year 2017 concerning to Access to Financial Information for Tax Interest, especially in Article 8 that is contradictory to Article 40, 41, 42, 43, 44 of the Act Number 10 Year 1998 concerning to Banking for violating the principle of bank secrecy. This problem arises because of the transparency of customer data. Interbank customer data exchange creates less bank trust and insecurity. This research uses normative juridical research using statute approach. The legal substance used in this research is done through interpretation, which is grammatical interpretation. Based on the results of the discussion, authors obtained that the legal protection of financial data of bank customers through single identity number in the database of taxation. Legal protection of financial data of bank customers can be done through bank secrecy and repressive legal protection can be done through litigation (court), non-litigation (arbitrate, negotiation, mediation). In order to avoid repressive, there is preventive effort that not only e-ID card can show the financial status of customers, but by using Single Identity Number can facilitate the tax and banking to know how much tax to be paid.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FH/2018/78/051802126 |
| Uncontrolled Keywords: | Perlindungan Hukum, Single Identity Number, Kerahasiaan Data Nasabah. |
| Subjects: | 300 Social sciences > 346 Private law > 346.08 Banks and insurance > 346.082 Banks |
| Divisions: | Fakultas Hukum > Ilmu Hukum |
| Depositing User: | soegeng sugeng |
| Date Deposited: | 23 Apr 2018 07:23 |
| Last Modified: | 22 Oct 2021 08:51 |
| URI: | http://repository.ub.ac.id/id/eprint/9758 |
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