Efektivitas Pertukaran Informasi Otomatis Dalam Menangkal Penghindaran Pajak
DOI:
https://doi.org/10.31334/reformasi.v9i1.1623Keywords:
Effectiveness, Automatic Exchange of Information, Tax EvasionAbstract
Global financial transactions are one of the most important issues in the world of taxation. These global financial transactions are often one of the ways for taxpayers to do tax evasion and evasion. As a solution to the problem, the government established the Automatic Exchange of Information (AEoI) which is a system that supports the exchange of taxpayer account information between countries at a certain time periodically, systematically, and continuously from the country of income source or place of storing wealth, to the resident country of the taxpayer. This study was conducted with the aim of analyzing the effectiveness of AEoI in preventing tax evasion. This study used a qualitative research method with a descriptive approach, data collection was obtained through interviews, observation and documentation. The research subject is the Directorate General of Taxes (DGT). The results show that from the perspective of effectiveness, the role of AEoI in preventing tax evasion has so far been quite effective because of the big data from AEoI, but there are still weaknesses of AEoI in the completeness of the incomplete or unequal NPWP system data from partner countries so that DGT meets difficulty in tracing it because there is no control feature on the system in matching the NPWP. In addition, the readiness of the internal system in each country and the different capacities of each country related to the completeness of data from partner countries can affect the quality of data information which can become an obstacle in the exchange of information.References
Andres Knobel, M. M. (2014). Automatic Exchange of Information: An Opportunity for Developing Countries to Tackle Tax Evasion and Corruption. Tax Justice Network.
Dev Kar, J. S. (2015). Illicit Financial Flows from Developing Countries: 2004-2013. Washington DC: Global Financial Integrity.
Hearson, M. (2014). Tax-motivated Illicit Financial Flows: A Guide for Development Paractitioner. Norwey: Bergen U4.
Integrity, G. F. (2014). Illicit Financial Flows: Analytical Methodologies Utilized by Global Financial. In Global Financial Integrity. Washington DC: Global Financial Integrity.
Moleong. (2016). Metodologi Penelitian Kualitatif Edisi Revisi. Bandung: PT. Remaja Rosdakarya Offset.
Neuman, W. . (2014). Social Research Methods: Qualitative and Quantitative Approach, 7th ed. Boston: Allyn and Bacon.
News.ddtc.co.id. (2017). 7 Alasan Pemerintah Buka Akses Data Nasabah. Retrieved from https://news.ddtc.co.id/ini-7-alasan-pemerintah-buka-akses-data-nasabah-10220
Pemeriksaanpajak.com. (2018). Menambah Penerimaan Negara Via AEoI. Retrieved from https://pemeriksaanpajak.com/2018/04/20/menambah-penerimaan-negara-via-aeoi/
Pemeriksaanpajak.com. (2020). Lewat AEoI Sri Mulyani Klaim Kantongi Jutaan Akun Keuangan Bernilai Puluhan Miliyar Euro. Retrieved from https://pemeriksaanpajak.com/2020/09/22/lewat-aeoi-sri-mulyani-klaim-kantongi-jutaan-akun-keuangan-bernilai-puluhan-miliar-euro/
Pohan, C. A. (2017). Manajemen Perpajakan. Strategi Perencanaan Pajak dan Bisnis. Edisi Revisi. Jakarta: Gramedia Pustaka Utama.
Pohan, C. A. (2019). Pedoman Lengkap Pajak Internasional. Edisi Revisi. Jakarta: Gramedia Pustaka Utama.
Pohan, C. A. (2021). Kebijakan dan Administrasi Perpajakan Daerah di Indonesia. Jakarta: Gramedia Pustaka Utama.
Sugiyono. (2016). Metode Peneltian Kuantitatif, Kualitatif dan R&D. Bandung: Alfabeta.
Unirov, V. (2015). Developing Country Perspectives on Automatic Exchange. Tax Information. Law, Social Justice & Global Development Journal (LGD).
Www.pajak.go.id. (2020). AEOI dan Kesiapan Indonesia. Retrieved from https://www.pajak.go.id/id/artikel/aeoi-dan-kesiapan-indonesia,2020
Downloads
Published
Issue
Section
License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License
Please find the rights and licenses in JURNAL REFORMASI ADMINISTRASI
Jurnal Ilmiah Untuk Mewujudkan Masyarakat Madani. By submitting the article/manuscript of the article, the author(s) agree with this policy. No specific document sign-off is required.
- License
The commercial use of the article will be governed by the Creative Commons Attribution license as currently displayed on Creative Commons Attribution-ShareAlike 4.0 International License.
2. Author(s)' Warranties
The author warrants that the article is original, written by stated author(s), has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author and free of any third party rights, and that any necessary written permissions to quote from other sources have been obtained by the author(s).
3. User Rights
JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah Untuk Mewujudkan Masyarakat Madani spirit is to disseminate articles published are as free as possible. Under the Creative Commons license, Majalah Ilmiah Bijak permits users to copy, distribute, display, and perform the work for non-commercial purposes only. Users will also need to attribute authors and Majalah Ilmiah Bijak on distributing works in the journal and other media of publications.
4. Co-Authorship
If the article was jointly prepared by more than one author, any authors submitting the manuscript warrants that he/she has been authorized by all co-authors to be agreed on this copyright and license notice (agreement) on their behalf, and agrees to inform his/her co-authors of the terms of this policy.
JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah Untuk Mewujudkan Masyarakat Madani will not be held liable for anything that may arise due to the author(s) internal dispute. JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah Untuk Mewujudkan Masyarakat Madani will only communicate with the corresponding author.
5. Miscellaneous
JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah Untuk Mewujudkan Masyarakat Madani will publish the article (or have it published) in the journal if the article’s editorial process is successfully completed. JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah Untuk Mewujudkan Masyarakat Madani editors may modify the article to a style of punctuation, spelling, capitalization, referencing and usage that deems appropriate. The author acknowledges that the article may be published so that it will be publicly accessible and such access will be free of charge for the readers as mentioned in point 3.
Every accepted manuscript should be accompanied by "Copyright Transfer Agreement"prior to the article publication.