Abstract
Abstract
Prior to the issuance of the Government Regulation in Lieu of Law 1/2017, bank’s secrecy is applied only to depositors or investors. The Government Regulation in Lieu of Law 1/2017 abolished the bank’s secrecy for taxation purposes. According to the provisions of secrecy in Law on Banking, credit card transaction reporting is not bank’s confidential, either before or after the birth of the Government Regulation in Lieu. Although not a bank confidential, the Bank Indonesia Law and the Financial Services Authority Law do not regulate or order the bank to report credit card data to the Directorate General of Taxation. The obligation exists after the Taxation Law were issued. As a lex specialist, the banking authorities need to be given the right to order banks to open access to information for taxation purposes. To avoid unlawful acts, banks need to create customer approval clauses for the purposes of opening credit card data in credit applications. This paper discusses the synchronization between the provisions of secrecy in the Laws relating Banking with the Government Regulation in Lieu of Law 1/2017 in relation to the credit card report obligation. In addition, this paper triggered by the pros and the cons of the parties concerned, the assumption that bank secrecy and credit card data reporting obligation to tax institutions have a weak legal basis since they are opposed to the principle of lex specialist derogat lex generalis.
Abstrak
Rahasia bank sebelum terbitnya Perpu 1/2017 hanya berlaku bagi nasabah penyimpan atau investor. Perpu 1/2017 menghapuskan sifat rahasia bank untuk kepentingan perpajakan. Pelaporan transaksi kartu kredit ditinjau dari ketentuan rahasia bank dalam UU perbankan adalah bukan rahasia bank. Baik sebelum ataupun sesudah lahirnya Perpu 1/2017. Meskipun bukan rahasia bank, baik UU BI maupun UU OJK tidak mengatur atau memerintah bank melaporkan data kartu kredit kepada Direktorat Jenderal Pajak dan adanya kewajiban bank tersebut setelah terbit peraturan pelaksanan UU Perpajakan. Sebagai lex spesialis baik otoritas perbankan perlu diberi hak memerintah bank atas keterbukaan akses informasi untuk perpajakan. Bank untuk menghindari gugatan perbuatan melawan hukum, maka dalam aplikasi permohonan kredit perlu klausul persetujuan nasabah untuk kepentingan pembukaan data kartu kredit. Tulisan ini dipicu oleh pro kontra dari pihak-pihak terkait serta adanya anggapan sebagai rahasia bank, serta kewajiban pelaporan data kartu kredit oleh bank kepada institusi pajak mempunyai dasar hukum yang lemah sebab bertentangan dengan asas lex spesialis derogat lex generalis. Tulisan ini bermaksud membahas ketentuan rahasia bank di Indonesia, dan sinkronisasi antara UU Perbankan pada Pasal-Pasal Rahasia bank dengan Perpu Nomor 1 Tahun 2017 (Perpu 1/2017) terkait kewajiban pelaporan kartu kredit.
DOI: https://doi.org/10.22304/pjih.v5n1.a8
Recommended Citation
Rohendi, Acep
(2018)
"Reporting Obligation of Credit Card Transaction: Perspective of Bank Secrecy and the Government Regulation in Lieu of Law No 1/2017 on the Access to Information for Taxation Purposes,"
Padjadjaran Jurnal Ilmu Hukum (Journal of Law): Vol. 5:
No.
1, Article 4.
DOI: https://doi.org/10.22304/pjih.v5n1.a8%0D
Available at:
https://journal.unpad.ac.id/pjih/vol5/iss1/4
DOI
https://doi.org/10.22304/pjih.v5n1.a8%0D
