Kedudukan Rahasia Bank dalam Pemeriksaan Bukti Permulaan Tindak Pidana di bidang Perpajakan sebagai upaya Intensifikasi Pajak

GHINA RAHMATIKA, Adrianto Dwi Nugroho, S.H., Adv. LL.M

2014 | Skripsi |

INTISARI Bank dan pajak memiliki hubungan yang sangat penting, terutama dalam perlindungan hak-hak wajib pajak yang sekaligus merupakan nasabah suatu bank. Bank melalui rahasia bank menjadi sumber kepercayaan nasabah agar terjaga kerahasiaannya. Namun, pajak dalam melakukan pemeriksaan membutuhkan data dari bank sebagai pihak ketiga untuk menyelesaikan pemeriksaan. Dalam pengaturannya terdapat tumpang tindih pengaturan antara UU KUP dan aturan pelaksananya dalam hal kewenangan melakukan pemeriksaan bukti permulaan tindak pidana di bidang perpajakan. Di sisi lain, pemeriksaan bukti permulaan mampu memberikan kontribusi terhadap pendapatan Negara dan penegakan hukum, namun jika pengaturannya tumpang tindih dikhawatirkan pada perlindungan hak-hak Wajib Pajak yang sekaligus nasabah tersebut. Karena dalam pelaksanaanya Peraturan Pelaksana lebih dinamis dan fleksibel pada perkembangan perpajakan saat ini. Penelitian ini merupakan pemeriksaan kualitas dengan metode wawancara yang dilakukan di Kantor Wilayah Direktroat Jenderal Pajak Daerah Istimewa Yogyakarta.

Bank and tax have a very important relationship, especially in the protection of taxpayers’ rights who, at the same time, are customers of a Bank also. The customers entrust their confidential data to the Bank through the Bank secrecy as a source of their trust. However, the tax requires examination of the data bank, as a third party, to complete the examination. In the law arrangement, there is overlap between KUP Law and the rules implementation in terms its authority to check the preliminary evidence of criminal offenses in the field of taxation. On the other hand, the examination of preliminary evidence is able to contribute to the revenue of the state and law enforcement, but if the arrangement of law is overlap, it will be a concern on the protection of the taxpayers’ rights who are customers as well. It could happen since in practice, the Implementing Regulations is more dynamic and flexible in the current tax developments. This study is a qualitative research of interview method conducted at the Regional Office of the Directorate of General Tax of Yogyakarta.

Kata Kunci : Bank secrecy, Examination of the Early Evidence in the Field of Taxation Crime, law enforcement, tax intensification