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

Autor: Nadya Farina Wahyudi, Maria RUD Tambunan
Jazyk: English<br />Indonesian
Rok vydání: 2023
Předmět:
Zdroj: Jurnal Public Policy, Vol 9, Iss 3, Pp 216-225 (2023)
Druh dokumentu: article
ISSN: 2477-5738
2502-0528
00074438
DOI: 10.35308/jpp.v9i3.7491
Popis: 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.
Databáze: Directory of Open Access Journals
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