Judicial Review in Acts on Financial Information Access for Taxation Interest

Abstract

. This study discusses justice in the implementation of the Law No. 9/2017 on Financial Information Access for Taxation since there is limitation for the tax authority to strengthen the taxation database to meet the optimal tax revenues. The component of tax revenues requires the support from other stakeholders such as financial institutions. The study uses a normative juridical research methodology using primary legal materials, namely the issued laws and other laws relating to tax collection norms and Constitutional Court Decision No. 102/PUU-XV/2017 on the testing of the law on access to financial information; and secondary legal materials such as books, legal journals and other information published in the mass media. This study uses a statutory approach and a case approach. The results of this study are directed to achieve justice and welfare through the regulation of legal norms for the common interest.