<table width="589" border="0" cellspacing="0" cellpadding="0"><tbody><tr><td valign="top" width="16"><p><em> </em></p></td><td valign="top" width="403"><p><em>Act Number 7 of 1992 as amended by Act Number 10 of 1998 concerning Banking and several related rules already regulated the exclusion of bank secrecy, especially for tax purposes. However, the existing mechanism has not been able to accommodate the exchange of financial information within the framework of the Automatic Exchange of Information (AEOI). Then the Financial Information Access Act was formulated which regulates the automatic exchange of financial information that has never been known before. The problems discussed in this study are how the exclusion of bank secrecy are for tax purposes that have been carried out in Indonesia and how the exclusion of bank secrecy are regulated in the Financial Information Access Act. The research method used is a normative juridical method with a descriptive analytical research approach. The results of the study found that the exclusion of bank secrecy has long been known in Indonesia but is still limited by a convoluted bureaucracy. Whereas in the Financial Information Access Act, exclusion take place automatically but there are sanctions for those who misuse information.</em></p><p><strong><em>Keywords:</em></strong></p><p><em>Bank Secrecy; Access to Financial Information; Tax.</em></p></td></tr></tbody></table>

Act Number 7 of 1992 as amended by Act Number 10 of 1998 concerning Banking and several related rules already regulates the exclusion of banking secrets, especially for tax purposes. However, the existing mechanism has not been able to accommodate the exchange of financial information within the framework of the Automatic Exchange of Information (AEOI). Then the Financial Information Access Act was formulated which regulates the automatic exchange of financial information that has never been known before. The problems discussed in this study, how are the exceptions of bank secrets for tax purposes that have been carried out in Indonesia and how are bank secrets exceptions regulated in the Financial Information Access Act. The research method used is a normative juridical method with a descriptive-analytical research approach. The results of the study found that the exception of bank secrets has long been known in Indonesia but is still limited by a convoluted bureaucracy. Whereas in the Financial Information Access Act, exceptions take place automatically but there are sanctions for those who misuse information.

Corporations occupy the highest position as perpetrators of human rights violations and environmental destruction in the last three years. Moreover according to data released by the National Commission on Human Rights, at the beginning of 2017 corporations ranks second most publicly reported institutions. One of the causes of human rights violations committed by corporations is the absence of binding standards and guidelines as direction in conducting business activities. Responding to this problem the government issued a National Action Plan on Business and Human Rights whose contents are obliging the company to perform Human Right Due Diligence in its business activities. The presence of the concept of Human Rights Due Diligence cannot be separated from various debates. Human rights advocacy groups strongly support it but on the other hand, business groups are strongly opposed to its existence because the company is considered not responsible for the fulfillment of human rights. This paper uses normative methodology by examining the library materials or secondary data as the main object. The problems discussed in this study are: First, how is the development of responsibility for the fulfillment of human rights by corporations in Indonesia? Second, how is the urgency of implementing Human Right Due Diligence by corporations in Indonesia? Based on the problem, this study aims to review the conception of human rights and analyze its development in the context of theory and law on efforts to fulfill human rights by corporations in Indonesia. It also aims to analyze the causes of implementation and examples of the Human Right Due Diligence regulation so that it is known urgency of implementation for the corporation as an effort to fulfill human rights in Indonesia.

Corporations occupy the highest position as perpetrators of human rights violations and environmental destruction in the last three years. Moreover according to data released by the National Commission on Human Rights, at the beginning of 2017 corporations ranks second most publicly reported institutions. One of the causes of human rights violations committed by corporations is the absence of binding standards and guidelines as direction in conducting business activities. Responding to this problem the government issued a National Action Plan on Business and Human Rights whose contents are obliging the company to perform Human Right Due Diligence in its business activities. The presence of the concept of Human Rights Due Diligence cannot be separated from various debates. Human rights advocacy groups strongly support it but on the other hand, business groups are strongly opposed to its existence because the company is considered not responsible for the fulfillment of human rights. This paper uses normative methodology by examining the library materials or secondary data as the main object. The problems discussed in this study are: First, how is the development of responsibility for the fulfillment of human rights by corporations in Indonesia? Second, how is the urgency of implementing Human Right Due Diligence by corporations in Indonesia? Based on the problem, this study aims to review the conception of human rights and analyze its development in the context of theory and law on efforts to fulfill human rights by corporations in Indonesia. It also aims to analyze the causes of implementation and examples of the Human Right Due Diligence regulation so that it is known urgency of implementation for the corporation as an effort to fulfill human rights in Indonesia.