Automatic Exchange of Information Sebagai Big Data di Bidang Perpajakan
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
Keywords
Full Text:
PDFReferences
Jurnal
Cobham, Alex & Petr Jansky. 2018. Global Distribution of Revenue Loss from Corporate Tax Avoidance: Re-Estimation and Country Result. Journal of International Development 30, hlm 206-232.
Cobham, Alex., Petr Jansky & Markus Meizer. 2015. The Financial Secrecy Index: Shedding New Light on Geography of Secrecy. Center for Global Development Working Paper 404 May 2015
Cockfield, Arthur J. 2010. Protecting Taxpayer Privacy Rights Under Enhanced Cross-Border Tax Information Exchange: Toward A Multilateral Taxpayer Bill of Rights. University of British Columbia Law Review 419.
Frey, Bruno & Benno Torgler. 2007. Tax Morale and Conditional Cooperation. Journal of Comarative Economics Vo. 35, Issue 1, hlm. 136-159
Global Financial Integrity. 2014. Illicit Financial Flows: Analytical Methodologies Utilized by Global Financial. Washington DC: Global Financial Integrity.
Hearson, M. 2014. Tax-motivated Illicit Financial Flows: A Guide for Development Paractitioner. Norway, Bergen: U4
Kar, Dev & Joseph Spanjers. 2015. Illicit Financial Flows from Developing Countries: 2004-2013. Washington DC: Global Financial Integrity.
Knobel, Andres & Markus Meinzer. 2014. Automatic Exchange of Information: An Opportunity for Developing Countries to Tackle Tax Evasion and Corruption. Tax Justice Network
Reese,P. 1987. United States Tax Treaty Policy Toward Developing Countries: The China Example. UCLA L. Rev 35 hlm. 369-397.
Slancheva, Atanaska Filipova. 2017. Automatic Exchange of Tax Information: Initiation. Implementation and Guidelines in Bulgarian Context. Business Perspectives Vol. 15 2017, Issue 2, hlm 509-516
Unirov, Vokhid. 2015. Developing Country Perspectives on Automatic Exchange of Tax Information. Law, Social Justice & Global Development Journal (LGD)
OECD. 2006. Manual on Implementation of Exchange of Information Provisions for Tax Purposes.
---------2012. Automatic Exchange of Information: what it is, how it works, benefits, what remains to be done
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
DOI: https://doi.org/10.31334/trans.v1i1.144
Copyright (c) 2018 Transparansi : Jurnal Ilmiah Ilmu Administrasi
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
View My Stats
Transparansi : Jurnal Ilmiah Ilmu Administrasi
Email :[email protected]
Website:https://ojs.stiami.ac.id/index.php/transparansi
LISTED & INDEXED :
|
|
|
