IMPLEMENTASI UNDANG-UNDANG NOMOR 9 TAHUN 2017 TENTANG AKSES INFORMASI KEUANGAN UNTUK KEPENTINGAN PERPAJAKAN DI KANTOR PELAYANAN PAJAK PRATAMA PADANG SATU DI KOTA PADANG

Abstract

Indonesia has entered into international agreements in the field of taxation with many jurisdictional countries, one of which is the requirement to be met, Indonesia implements the exchange of financial information automatically to access financial information. Formulation of the problem: 1) How is Access to Financial Information in the Pratama Tax Office in Padang Satu, Padang City. 2) What are the obstacles faced by the Directorate General of Taxes in Accessing Financial Information in the Padang Satu Padang Tax Office. 3) What are the efforts made by the Directorate General of Taxes in Accessing Financial Information for Taxation Purposes at the Padang Satu Pratama Tax Office in Padang. The research methods the authors use in this thesis are sociological law, primary data sources and secondary data. Data collection techniques with interviews and study of qualitative data analysis documents. Conclusion of the results of the study: 1) how is the procedure related to tax audits regarding access to financial information, taxpayer fraud, an examination of taxpayers is carried out, but if the tax payer is considered to have fulfilled all obligations. 2) Constraints faced by the Directorate General of Taxes in accessing financial information, namely banks, cover the taxpayer's Financial Information Access because it is not transparent. 3) Efforts are made by the Directorate General of Taxes in Accessing Financial Information for Tax Interest, namely making an agreement between the bank and the Financial Services Authority so that it can facilitate the Directorate General of Taxes in accessing financial information.

Keyword : Implementasi, Akses Informasi Keuangan, Perpajakan