AKIBAT ADANYA KETERBUKAAN INFORMASI PAJAK PASCA DIKELUARKANNYA PERPPU NOMOR 1 TAHUN 2017 TENTANG AKSES INFORMASI KEUANGAN UNTUK KEPENTINGAN PERPAJAKAN
| Main Author: | Belinda Carissa Santoso |
|---|---|
| Format: | Article Journal |
| Bahasa: | bdl |
| Terbitan: |
, 2020
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| Subjects: | |
| Online Access: |
https://zenodo.org/record/3625292 |
Daftar Isi:
- The tax avoidance activity that is most often carried out by individual taxpayers is to flee their savings to other countries. The practice of escaping funds out of the country is not a new matter in the world of international taxation, so many countries are trying to find the way to prevent this. Automatic Exchange of Information is a plan from GZO countries and was initiated by the Organization for Economic Cooperation and Development regarding a system which supports the exchange of taxpayer accounts information between countries. With this system, taxpayers who have opened account in other country will be able to be tracked directly by the tax authorities of their home country. Indonesia as one of the countries that have agreed on AEoI, issues a Government Regulation in Lieu of Law Number 1 Year 2017 regarding Access to Financial Information for Tax Purposes. Government Regulation in Lieu of Law Number 1 Year 2017 gives authority to the Directorate General of Taxes to obtain access to the financial information for tax purposes from financial service institutions that carry out activities in the banking sector, capital market, insurance, other financial service institutions, and/or other entities categorized as financial institutions in the field of taxation. Basically the purpose of this authorization is for DGT (Directorate General of Taxes) to strengthen taxation database to meet the needs of tax revenues so that the state budget can be fulfilled well every year, and to eradicate world tax criminals. With this PERPPU (Government Regulation in Lieu of Law Number 1 Year 2017), it doesn't rule out the possibility of leakage of domestic customers‘ financial information that can cause various kinds of risk such as buying and selling customers’ data, the desire to save by domestic taxpayers is deacreasing due to the fear and discomfort as if the taxpayers' financial condition is stripped naked in their own country, so their trust in financial service institutions is reduced and people prefer to save their money in cash or invest it in the form of land or building.