IMPLEMENTASI ATAS PEMBERIAN INFORMASI DAN BUKTI/KETERANGAN DALAM HAL AKSES INFORMASI KEUANGAN UNTUK KEPENTINGAN PERPAJAKAN

Abstract

This study aims to further examine how the application of requests and provision of information and / or evidence or information in the context of implementing access to financial information for tax purposes at the North Malang Pratama Tax Office, namely by comparing the suitability of the application of requests and provision of information and / or evidence or information. at the North Malang Primary Tax Office with applicable rules and identifying obstacles and supporting factors for requests and providing information and / or evidence or information at the North Malang Primary Tax Office. The research method used to obtain and analyze data that can support this writing is a qualitative method through interviews and document collection through library research. IBK requests related to audits are carried out by the Head of KPP through the Regional Office of the DJP East Java III and tax collection by the Head of KPP. Implementers of this rule, namely tax auditors and tax bailiffs, have also implemented this rule in accordance with their duties and authorities in the context of implementing access to financial information for tax purposes. Meanwhile, the provision of IBK from LJK, other LJK, and / or other entities has been implemented, particularly banking as the storage of financial information for customers. As many as 100% response letters from banks were for examination purposes while 66.67% response letters from banks were for collection purposes. In the case of IBK granting, the tax authorities have carried out according to the procedures contained in SE 16 of 2017. Thus, the results of requests for information and / or evidence or information can increase tax revenue for the tax office.