<![CDATA[ABSTRAK Penulisan karya ilmiah ini bermaksud untuk mengakaji dan menganalisis pengaturan mengenai Automatic Exchange Of Information di tatanan hukum nasional serta mengetahui akibat hukum pasca penandatanganan Automatic Exchange Of Information terhadap kerahasiaan bank di Indonesia. Karya ilmiah ini memakai metode penelitian hukum normatif dengan pendekatan perundang-undangan dan pendekatan konsep. Bedasarkan hasil penelitian pemberlakuan Automatic Exchange Of Information diatur dalam Undang-Undang Nomor 9 Tahun 2017 tentang Akses Informasi Keuangan Untuk Kepentingan Perpajakan menjadi undang undangdalam pasal 1 mengenai kewenangan pembukaan kerahasiaan akses keuangan terutama di bidang perbankan dan perpajakan. Tujuan Automatic Exchange Of Information ialah untuk membuka otomatis data nasabah guna mencegah penghindaran pajak. Akibat hukum pembukaan rahasia bank ialah hukum terbaru mengabaikan hukum yang lama dimana Undang-Undang Akses Informasi Keuangan diundangkan pada tahun 2017 sehingga mengabaikan Undang-Undang perbankan yang diundangkan pada tahun 1998. Kata Kunci: Sistem Pertukaran Informasi Otomatis, Rahasia Bank, Informasi Nasabah. ABSTRACT The purpose of writing this scientific paper is to study and analyze the regulation regarding the Automatic Exchange of Information in the national legal system and to find out the legal consequences after the Automatic Exchange of Information on bank secrecy in Indonesia. This scientific work uses a normative legal research method with an invitation application approach and a concept approach. The results of the study show that the application of automatic information exchange is regulated in Law Number 9 of 2017 concerning Access to Financial Information for Tax Purposes which becomes law in article 1 regarding the disclosure of confidentiality of financial access, especially in banking and taxation. The purpose of Automatic Information Exchange is to automatically disclose customer data to prevent tax evasion. The legal consequence of opening bank secrecy is the latest law on the old law where the Law on Access to Financial Information was enacted in 2017 so that the law was enacted in 1998. Key Words: Automatic Information Exchange System, Bank Confidentiality, Customer Information.]]>
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