Automatic Exchange of Information Sebagai Big Data di Bidang Perpajakan

Authors

  • Selvi Selvi Institut Ilmu Sosial dan Manajemen STIAMI

DOI:

https://doi.org/10.31334/trans.v1i1.144

Keywords:

Automatic Exchange of Information, Tax, Papers, National Seminars, STIAMI

Abstract

Economic globalization between countries becomes commonplace. Differences in financial rules are used for many parties to practice the Basic Erosion and Shifting Profit (BEPS) which leads to state losses. In tackling it has been agreed to implement Automatic Exchange of Information (AEoI), which automatically converts data into large data in the field of taxation.

The research method of this paper is a literature study which combines several related literature and global and national implications using secondary data.

Drawing up the conclusion that AEoI challenges have been theoretically overcome by Indonesia as a developing country. However, practically mash has not been able to find out whether it can be overcome or not because Indonesia still has not implemented AEoI

References

Jurnal

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Peraturan

Perppu No. 1 Tahun 2017 tentang Akses Informasi Keuangan untuk Kepentingan Perpajakan

UU Nomor 9 Tahun 2017 tentang Penetapan Perppu No 1 Tahun 2017 tentang Akses Informasi Keuangan untuk Kepentingan Perpajakan menjadi Undang-Undang

Perpres No. 13 Tahun 2018 tentang Penerapan Prinsip Mengenali Pemilik Manfaat dari Korporasi dalam rangka Pencegahan dan Pemberantasan Tindak Pidana Pencucian Uang dan Tindak Pidana Pendanaan Terorisme

PMK Nomor 70/PMK.03/2017 tentang Petunjuk Teknis mengenai Akses Informasi Keuangan untuk Kepentingan Perpajakan

PMK Nomor 73/PMK.03/2017 tentang Perubahan atas PMK Nomor 70/PMK.03/2017 tentang Petunjuk Teknis mengenai Akses Informasi Keuangan untuk Kepentingan Perpajakan

PMK Nomor 19/PMK.03/2018 tentang Perubahan Kedua atas PMK Nomor 70/PMK.03/2017 tentang Petunjuk Teknis mengenai Akses Informasi Keuangan untuk Kepentingan Perpajakan

Peraturan Dirjen Pajak Nomor PER-04/PJ/2018 tentang Tata Cara Pendaftaran bagi Lembaga Keuangan dan Penyampaian Laporan yang berisi informasi Keuangan secara Otomatis

Peraturan OJK Nomor 25 /POJK.03/2015 tentang Penyampaian Informasi Nasabah Asing terkait Perpajakan kepada Negara Mitra atau Yurisdiksi Mitra

Peraturan OJK Nomor 12 /POJK.01/2017 tentang Penerapan Program Anti Pencucian Uang dan Pencegahan Pendanaan Terorisme di Sektor Jasa Keuangan

Surat Edaran OJK Nomor 16 /SEOJK.03/2017 tentang Penyampaian Informasi Nasabah Asing Terkait Perpajakan dalam rangka Pertukaran Informasi Secara Otomatis Antarnegara dengan Menggunakan Standar Pelaporan Bersama (Common Reporting Standard)

Situs

Rahmah, Ghoida. 2018. Tempo.co. https://bisnis.tempo.co/read/1078924/fasilitas-pajak-tax-holiday-tak-mengancam-pendapatan-negara

Quddus,Ghina Ghaliya. 2018. Kompas.com.https://ekonomi.kompas.com/read/2018/04/05/224606926/negara-negara-ini-siap-berbagi-informasi-perpajakan-dengan-indonesia

Downloads

Published

2018-07-31

How to Cite

Selvi, S. (2018). Automatic Exchange of Information Sebagai Big Data di Bidang Perpajakan. Transparansi : Jurnal Ilmiah Ilmu Administrasi, 1(1), 128–133. https://doi.org/10.31334/trans.v1i1.144

Issue

Vol. 1 No. 1: Juni 2018

Section

Articles

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