In the era of globalization and technological advances, global economic integration has an impact on Indonesia's taxation sector. Writing this journal discusses the role of AEoI in disclosing tax information to increase tax revenue in Indonesia. The research objective is to study and analyze the role of the AEoI in increasing state revenue from the tax sector in Indonesia. Research using literature studies, based on the data obtained and studied, it can be seen through the AEoI that information disclosure occurs which can increase tax revenue. The convenience provided by technology has a positive impact on taxpayers, but it cannot be denied that there are negative taxpayer practices such as tax avoidance and tax evasion which can lead to a decrease in potential tax revenue. Tax avoidance and evasion practices involve tax haven countries which make it difficult to eradicate domestic institutions. Cooperation between countries in the field of taxation is needed to overcome tax avoidance and evasion practices through the OECD program related to transparency and automatic disclosure of information, namely the Automatic Exchange of Information (AEoI). One form of Indonesia's commitment in implementing AEoI is to issue PERPPU No. 1 of 2017 concerning Access to Financial Information for Taxation Purposes. The application of AEoI in Indonesia can strengthen the tax base so that state revenue from the tax sector becomes more optimal.
Tujuan1penelitian1ini untuk mengetahui: 1) 1pengaruh pemberian reward terhadap1kinerja karyawan di PT Rejeki Berkah Empat Putra. 2) 1pengaruh disiplin kerja terhadap1kinerja karyawan di1PT Rejeki Berkah Empat Putra. 3) pengaruh pemberian reward dan disiplin kerja secara1simultan atau1bersama-sama terhadap1kinerja karyawan di PT Rejeki Berkah Empat Putra. Penelitian1ini adalah penelitian1kuantitatif. Populasi1dalam penelitian1ini adalah seluruh1karyawan PT Rejeki Berkah Empat Putra yang berjumlah 62 orang. Sampel1penelitian diambil1dengan menggunakan teknik sampel1jenuh karena jumlah responden kurang dari 100 orang. Teknik pengumpulan1data menggunakan angket atau kuesioner1dan1dokumentasi. 1Teknik analisis1data menggunakan1teknik analisis1regresi linear1berganda dengan1bantuan1program1IBM SPSS 25. Hasil1penelitian1menunjukkan bahwa 1) 1terdapat1pengaruh yang signifikan1dan1positif pemberian reward terhadap kinerja karyawan dibuktikan dengan thitung > nilai ttabel (2,391 > 2,001) dengan1signifikansi 0,020 < 0,05. 2) terdapat1pengaruh yang1signifikan dan positif1disiplin kerja terhadap1kinerja karyawan1dibuktikan dengan thitung > nilai ttabel (3,385 > 2,001) dengan1signifikansi 0,001 < 0,05. 3) terdapat1pengaruh yang signifikan1dan1positif pemberian reward dan disiplin kerja terhadap1kinerja karyawan1dibuktikan dengan Fhitung > Ftabel (9,908 > 3,15) dengan1signifikansi 0,000 < 0,05.
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