Evaluasi Penerapan Automatic Exchange of Information (Studi Banding Indonesia Dan Jepang)

Indriani, Indriani

doi:10.24176/agj.v5i2.6421

Cited by 3 publications

(5 citation statements)

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“…1.Kompleksitas Teknis Pertukaran informasi otomatis melibatkan proses yang kompleks, termasuk pengumpulan, pengolahan, dan pertukaran data secara aman antara negara-negara yang terlibat. Infrastruktur teknis yang kuat diperlukan untuk memastikan keberhasilan implementasi ini (Indriani et al, 2021).…”

Section: Tantangan Aeoiunclassified

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Peran Dan Dampak Automatic Exchange of Information

Nugraheni,

Sitoresmi,

Dini

2023

mea

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Penelitian ini membahas peran dan dampak Pertukaran Informasi Otomatis (Automatic Exchange of Information/AEoI) dalam konteks perpajakan. Studi ini menggunakan pendekatan literatur review yang melibatkan tinjauan terhadap artikel yang telah dipublikasikan sebelumnya. Hasil tinjauan literatur menunjukkan bahwa implementasi AEoI telah memberikan dampak dalam mengurangi celah perpajakan global. Pertukaran informasi otomatis antara negara-negara yang terlibat membantu mengungkapkan aset dan pendapatan yang disembunyikan secara ilegal di luar negeri, sehingga meningkatkan kepatuhan dan penegakan hukum perpajakan. Penelitian ini memberikan pemahaman tentang peran penting AEoI dalam membantu negara-negara memerangi praktik penghindaran pajak. Implikasinya adalah pentingnya kerjasama internasional dalam mengatasi tantangan perpajakan global dan perlunya upaya yang berkelanjutan untuk meningkatkan efektivitas dan cakupan AEoI.

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Section: Tantangan Aeoiunclassified

“…Tantangan lain adalah memastikan keselarasan dan kepatuhan semua negara yang terlibat dalam AEoI. Semua negara harus mematuhi aturan dan kewajiban yang ditetapkan, serta melaksanakan pertukaran informasi secara tepat waktu dan akurat (Indriani et al, 2021).…”

Section: Keselarasan Dan Kepatuhanunclassified

Peran Dan Dampak Automatic Exchange of Information

Nugraheni,

Sitoresmi,

Dini

2023

mea

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“…9 of 2017 has brought together AEoI Cooperation in the world, there has been a significant increasing trend in terms of the number of countries, bilateral exchanges, financial accounts, and assets traced through AEoI cooperation in the 2017-2019 period (Lestari & Pohan, 2021). Automatic Information Exchange system a rule of law that facilitates the exchange of information and the effect is the transparency of transactions carried out by taxpayers and forces and forces taxpayers to be honest automatically accepts this assessment in terms of honesty from the parties involved, namely the taxpayer (Juwono & Gunadi, 2021).…”

Section: Implementation Of Law Number 9 Of 2017 Concerning Access To ...mentioning

confidence: 99%

Effectiveness of Open Access to Customer Financial Information for Tax Interests in Denpasar

Eka Krisna Putri,

Kurniawan

2023

almanhaj

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Taxpayer compliance problems in Indonesia are still occurring as reflected in the compliance ratio which has not reached the maximum percentage. This condition prompted the government to stipulate Law Number 9 of 2017 concerning Access to Financial Information for Tax Purposes in the hope that taxpayers will not be absent from paying taxes. However, the enactment of this law has interesting pros and cons to study, how effective it is in supporting taxation interests in Indonesia and in Denpasar, Bali in particular. This research is empirical study with a fact approach. Data collection techniques were carried out by interviewing the head of the DJP for the Bali region, the Head of the Lmats Consulting Tax Consulting Office, and the taxpayers. The results of this study indicate that the implementation of Law No. 9 of 2017 concerning Access to Financial Information for Tax Purposes has been going well. The supporting factor for the implementation of Law No. 9 of 2017 is the support from the DPR and the ministries which led to the passing of Law No. 9 of 2017. The inhibiting factor for the implementation of Law No. 9 of 2017 is the limited number of IT staff at DGT and also banking which causes technical problems related to the reporting of financial data, besides that the lack of quantity of human resources owned by DGT, especially in the IT field, causes implementation to be disrupted. Based on the data obtained regarding the ratio of taxpayer compliance in Indonesia during the period 2017 to 2021, it was found that there was a significant increase in taxpayer compliance. This increase in taxpayer compliance indicates that the implementation of Law No. 9 of 2017 in Indonesia has been effective in increasing taxpayer compliance.

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“…As a result, in 2018 and 2019, it was recorded that the tax authorities had not been able to optimize the AEoI data so they were unable to pursue the perpetrators of "offshore tax evasion". The use of data originating from the AEoI policy in exploring tax revenues has not provided maximum results (Indriani, 2021).…”

Section: Introductionmentioning

confidence: 99%

“…However, many complete data sets still exist that partner countries have not fulfilled. Other research was also carried out by Juwono & Gunadi (2021), Evaluation of the implementation of Automatic Exchange of Information (Comparative Study of Indonesia and Japan) shows that the performance of the AEoI policy in Indonesia is quite successful even though there is still the problem of incomplete data obtained through this AEoI Policy. Meanwhile, implementation in Japan has been quite successful, as seen by increased taxpayer compliance, supported by using a single identity number (SIN), making the data utilization process easier.…”

Section: Introductionmentioning

confidence: 99%

Effectiveness of Implementing the Automatic Exchange of Information Policy in Efforts to Increase Tax Revenue

Wahyudi,

Tambunan

2023

J. Public Policy

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The Automatic Information Exchange policy implemented in Indonesia since 2018 has found obstacles in the utilization and processing of AEoI data. This research aims to analyze the effectiveness and factors that influence the effectiveness of AEoI policy implementation. This research uses a post-positivism approach and descriptive research type. Data collection was carried out using in-depth interviews and literature studies. The informants in this research were the Directorate General of Taxes and Tax Academics—the effectiveness of AEoI policy implementation using Richard Steers' theory. The results of the study found that the performance of the AEoI policy was quite adequate based on system perspective indicators and the emphasis on human behavior, which can be seen from the increase in the number of participants every year, the implementation of the AEoI policy according to applicable international standards, the cooperation and coordination carried out by the DJP so far has been established even though Problems found in indicators of optimization/achievement of objectives include human resource constraints, potential tax disputes, quality of data exchange, time constraints, and financial population constraints. Factors that influence the effectiveness of AEoI policy implementation include organizational characteristics, environmental characteristics, and management policies and practices. This shows that these factors influence the effectiveness of AEoI policy implementation on tax revenue efforts. However, some workers need to improve the effectiveness of implementing AEoI.

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Evaluasi Penerapan Automatic Exchange of Information (Studi Banding Indonesia Dan Jepang)

Cited by 3 publications

References 0 publications

Peran Dan Dampak Automatic Exchange of Information

Peran Dan Dampak Automatic Exchange of Information

Effectiveness of Open Access to Customer Financial Information for Tax Interests in Denpasar

Effectiveness of Implementing the Automatic Exchange of Information Policy in Efforts to Increase Tax Revenue

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