Proceedings of the 3rd International Conference on Indonesian Legal Studies, ICILS 2020, July 1st 2020, Semarang, Indonesia

Research Article

Judicial Review in Acts on Financial Information Access for Taxation Interest

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  • @INPROCEEDINGS{10.4108/eai.1-7-2020.2303657,
        author={Richard  Burton},
        title={Judicial Review in Acts on Financial Information Access for Taxation Interest},
        proceedings={Proceedings of the 3rd International Conference on Indonesian Legal Studies, ICILS 2020, July 1st 2020, Semarang, Indonesia},
        publisher={EAI},
        proceedings_a={ICILS},
        year={2021},
        month={1},
        keywords={tax collection; financial information; law system; justice and welfare},
        doi={10.4108/eai.1-7-2020.2303657}
    }
    
  • Richard Burton
    Year: 2021
    Judicial Review in Acts on Financial Information Access for Taxation Interest
    ICILS
    EAI
    DOI: 10.4108/eai.1-7-2020.2303657
Richard Burton1,*
  • 1: Doctoral of Law Science, Jayabaya University, Indonesia
*Contact email: richard.pajak@gmail.com

Abstract

This study discusses justice in the implementation of the Law No. 9/2017 on Financial Information Access for Taxation since there is limitation for the tax authority to strengthen the taxation database to meet the optimal tax revenues. The component of tax revenues requires the support from other stakeholders such as financial institutions. The study uses a normative juridical research methodology using primary legal materials, namely the issued laws and other laws relating to tax collection norms and Constitutional Court Decision No. 102/PUU-XV/2017 on the testing of the law on access to financial information; and secondary legal materials such as books, legal journals and other information published in the mass media. This study uses a statutory approach and a case approach. The results of this study are directed to achieve justice and welfare through the regulation of legal norms for the common interest.