Vol 3, No 2 (2019): Justitia Jurnal Hukum

Law Number 9 of 2017 as Automatic Financial Information Exchange and Comparison with Malaysia

Bambang Sugeng Ariadi Subagyono (Faculty of Law Universitas Airlangga)
Agus Yudha Hernoko (Faculty of Law Universitas Airlangga)
Zahry Vandawati Chumaida (Unknown)
Asri Wijayanti (Faculty of Law Universitas Muhammadiyah Surabaya)

Article Info

Publish Date
27 Oct 2019


Taxpayer data and information from banking and finance institution could be guidance on any development. Therefore, it could be a corrective act to do the law enforcement on increasing Inland Revenue. Financial information exchange regarded to tax interests, besides by demanding way also could automatically way done (Automatic Exchange of Financial Account Information/AEol). Indonesia commitment was manifested by Multilateral Competent Authority Agreement signed after AEOI on 3rd June 2015. Indonesia agreed to start the financial information exchange automatically on September 2018. The followed-up Indonesia government commitment was on 8th May 2017. It had approved the financial information access no.1 2017 legislations as to tax interests. Then, one year later was set to be no.9 2017 legislations.Keywords : Automatic, Exchange, Financial Account

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Journal Info





Law, Crime, Criminology & Criminal Justice


JUSTITIA JURNAL HUKUM is a journal published by Faculty of Law Universitas Muhammadiyah Surabaya. This journal focuses on the publication of research results, studies and critical scientific studies in the field of law ...