Institusion
Universitas Pembangunan Nasional Veteran Jawa Timur
Author
Nanda Mareta Ajeng, Saputri
Subject
K Law (General)
Datestamp
2011-03-16 06:50:51
Abstract :
Tax have very important role for State. But, it is undeniable that the state
frequently has difficulties to collect it due to the great numbers of tax payers who do not
obedient in making the tax payments. The tax payers less aware of the important
meaning of tax, in which they are often in delinquent tax until their tax debts become
accumulated. Upon the tax debt conducted the pressing a claim if it have not been paid
then conducted the seizures that one of those is made the freezing. In which, after the
freezing it is made the account opening to know the balance amount of Tax Payer or Tax
Bearer. While, the banking have the Bank Secret provision obligating the bank side to
keep the information of depositors and their deposits secret.
The problems formulation in this last assignment writing were What is the legal
act of Tax Service Point upon the opening of individual person tax payer bank account
in the framework of wealth seizure in bank according to the Acts No. 10 of 1998 about
Banking.
The research type used was the normative one using the research approach namely
the Acts approach. Data used were the primary data by means direct interview with the
related parties in this case was the Pratama KPP (Tax Service Point) of South Sidoarjo
and the secondary data obtained from the literature data.
Result of this research was the legal act of the Tax Service Point upon the
individual person tax payer bank account opening in the framework of wealth seizure
according to the Acts No. 10 of 1998 about the Banking namely in the implementation
of account opening in the favor of taxing is allowed to reveal the bank secret, that this
case is in accordance with articles 40 and 41 of the Banking Acts.