application of article 40 of law number 10 year 1998 concerning banking in protecting its depositors and deposits

this study aims to examine and analyse the implementation of article 40 of law no.10 of 1998 concerning banking in applying the principles of banking secrets. to conduct the study, a normative method and a legislative approach are used. from the results of the research it was revealed that the principle of banking secrets can be dismantled or opened to the public with a reason to investigate taxation and corruption, as well as in civil cases, and in the public interest.