Open AccessPERLINDUNGAN HUKUM ATAS DATA WAJIB PAJAK DALAM SISTEM AUTOMATIC EXCHANGE OF INFORMATION (AEoI) STUDI PERBANDINGAN INDONESIA UNI EROPA
Author(s) -
Indira Despuanitara Batara Randa,
Imam Haryanto
Publication year - 2021
Publication title -
legal standing : jurnal ilmu hukum
Language(s) - English
Resource type - Journals
ISSN - 2580-3883
DOI - 10.24269/ls.v5i1.3563
Subject(s) - taxpayer , paragraph , data protection act 1998 , dignity , business , european union , personally identifiable information , law , accounting , political science , international trade
The system of exchanging information on taxpayer data between countries called as AEoI is follow up action on tax amesty which provides many benefits for the country but has risks for taxpayers data. Law 9/2017 concerning the AEoI merely governs technical issues and does not regulate regarding taxpayer data protection even if taxpayer data protection is guaranteed in article 28G paragraph (1) of the 1945 Constitution. Personal data in Indonesia is currently not regulated in a specific law. The need for personal data protection arrangements is an urgent matter because personal data stores human dignity, especially in the AEoI system that has data permissions. This paper compares the personal data protection arrangements in the European Union and the regulatory principles applied in Indonesia because it is important for Indonesia to meet European Union standards regarding personal data protection.