As the tax amnesty period comes to an end soon, the
Indonesian tax authority has prepared its next plan to improve
tax revenue and tax compliance.
The tax authority intends to focus on taxpayers who have not
participated in the tax amnesty but have not declared all of
their taxable assets. One of the mechanisms the tax authority
plans to use to detect undeclared assets is to access taxpayer
data in banks in Indonesia.
On January 6 2017, the Minister of Finance issued the
Minister of Finance Regulation No. 12/KMK.03/2017 on the
Stipulation of Application, Application Procedures, Electronic
Official Scripts, and Special Code for Official Scripts,
Electronic Application for the Disclosure of Bank Secrecy (MoF
MoF Regulation 12/2017 introduced an electronic application
called "Akasia" as the way to apply the request for the
disclosure of bank secrecy for taxation purposes. Bank secrecy
under MoF Regulation 12/2017 has a broad meaning, where it has
been defined as anything related to information on the
depositor and his/her savings.
As background, a bank is a third party that establishes a
relationship with taxpayers and is bound with confidentiality
obligations. For the purposes of inspection, preliminary
evidence assessment, the investigation of a tax crime, tax
billing, and objection processes, then such confidentiality
obligations are abolished through a written request from the
Minister of Finance to the Chairman of the Board of
Commissioners of the Financial Services Authority.
A written request is based on the proposal from the
Directorate General of Taxation and can be submitted through an
electronic application. Akasia is introduced to serve this
purpose and is expected to provide legal certainty and
encourage the acceleration and increase of effectiveness in
requesting the information or evidence from banks by replacing
the previous manual process.
Akasia is an information system software for the management
of the application for the disclosure of bank secrecy, which is
network-based, to record, upload supporting documents, give
approval, and print the request for the disclosure of bank
secrecy, and as the means for information and monitoring the
request for the disclosure of bank secrecy.
Freddy Karyadi (firstname.lastname@example.org)
and Danny Tanuwijaya (email@example.com),
Ali Budiardjo, Nugroho, Reksodiputro, Law Offices
Tel: +62 21 250 5125