KEWAJIBAN BANK UNTUK LAPOR PERPAJAKAN ATAS DATA NASABAH BANK YANG MENGGUNAKAN JASA KARTU KREDIT DITINJAU DARI PRINSIP KERAHASIAAN BANK

Haryono, Carissa Amelia (2016) KEWAJIBAN BANK UNTUK LAPOR PERPAJAKAN ATAS DATA NASABAH BANK YANG MENGGUNAKAN JASA KARTU KREDIT DITINJAU DARI PRINSIP KERAHASIAAN BANK. .. pp. 1-11. ISSN .

Text (HK11116 Jurnal) JURNAL HK11116.pdf Download (6MB)

Abstract

Bank is the main actor in a country's economic. however, bank has a high dependency on their customers, which that means bank cannot operate without the people, in this case the customers who use their services. To maintain its bond with the customers, bank have to at least fulfill three principles, and one of those principles is principle of confidentiality. With the principle of confidentiality, bank have to keep well their customers privacy, but there are some affiliated party that allowed by statute to pierce through the principle of confidentiality under some circumstances. However, in that statute there are no statement that allowed the bank to give or share the information regarding to their customers who used credit card service as the obligation of tax reporting. This indicate that there is a breach on the principle of confidentiality which can cause loss to their customers, and at the same point it will cost heavily to the bank also. In this writting, writer trying to describe whether the bank is legally right by sharing the information to the other party that is not stated in statute as the obligation of tax reporting or in the other hand they are not authorized to do so concerning about the principle of confidentiality between bank and their customers.

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