Akses informasi keuangan untuk tujuan perpajakan pada era pertukaran data keuangan secara otomatis (Automatic exchange of financial information account); Antara tujuan kemanfaatan ekonomi dan kemungkinan pelanggaran hak privasi warga negara yang telah dijamin konstitusi = Access to financial information for tax purpose at the era of automatic exchange of financial information account; Between the economic benefit and the possibility of violation at citizen private rights regulated by the constitution