Analisis penerapan transparansi perpajakan berupa pertukaran informasi keuangan

Abstract

The exchange of information has begun since 1926 and constantly changed and improved. Initially, it had limitations regarding banking secrecy, but nowadays it has been conducted automatically. This research aims to analyze the trend of the development in the implementation of the taxation transparency in the form of exchange of financial information. This qualitative research collected data through library and in-depth interviews with informants from the Directorate General of Taxation, tax consultants, and academics. The results indicate a trend occurring in the tax regime has led to an era of taxation transparency of information, but some obstacles exist such as incompetent human resources, inadequate infrastructure, lack of an audit of the system information exchanged, banking secrecy, and lack of the protection of taxpayer rights.

Implementation of Data Collection Policy and Tax Information on Directorate General of Taxes

“…At the same time, Akbar (2019) discusses how the disclosure of banking information as one of the external data sources affects banks to report customer data for tax purposes. Rifan (2020) only focuses on the trend of the development of tax transparency in the form of financial information exchange. The study conducted by the author aims to find out the process, output, and outcomes of the policy of collecting external data and information from the ILAP and what factors affect it.…”