PERSEPSI PERBANKAN TERHADAP TRANSPARANSI INFORMASI KEUANGAN UNTUK KEPENTINGAN PERPAJAKAN

Abstract

Tax collection system in Indonesia is self-assessment, but not all taxpayers report their assets honestly. One way that the Government does is to issue regulations on the transparency of financial information for tax purposes. One of financial institution that is obliged to report financial information is a financial services agency conducting activities in the banking sector. The regulation certainly has an impact on the banking sector. This study will discuss banking perceptions based on indicators of perception and transparency of financial information based on transparency indicators. The purpose of this research is to know the perception of banking on the transparency of financial information for the interest of taxation. This research is a qualitative research with data collecting technique through interview and distribution of questionnaires to three banks. The result of this research is the banking party accept or absorb information from notification and socialization by Directorate General of Taxes. They understand the rules, how to report, and the period of reporting financial information for the benefit of taxation. Assessment or evaluation of each bank related to regulations on the transparency of financial information for the purposes of taxation vary. All three banks provide financial information for tax purposes accurately and timely, reporting financial information through the EOI portal to provide access to the Directorate General of Taxes. There is no concern arising from a decrease in customer confidence in saving money in the bank. The reason is because all banks apply the same thing. In reality, the amount of customer deposits is still increasing. Therefore, it can be concluded that customers still have the confidence to save their money in the bank