Effectiveness of Implementing the Automatic Exchange of Information Policy in Efforts to Increase Tax Revenue
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-posi...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Universitas Teuku Umar
2023-07-01
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| Series: | Jurnal Public Policy |
| Subjects: | |
| Online Access: | http://jurnal.utu.ac.id/jppolicy/article/view/7491 |
| _version_ | 1797316044778373120 |
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| author | Nadya Farina Wahyudi Maria RUD Tambunan |
| author_facet | Nadya Farina Wahyudi Maria RUD Tambunan |
| author_sort | Nadya Farina Wahyudi |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-03-08T03:13:35Z |
| format | Article |
| id | doaj.art-3c1027aa931c47d086e000744382b56e |
| institution | Directory Open Access Journal |
| issn | 2477-5738 2502-0528 |
| language | English |
| last_indexed | 2024-03-08T03:13:35Z |
| publishDate | 2023-07-01 |
| publisher | Universitas Teuku Umar |
| record_format | Article |
| series | Jurnal Public Policy |
| spelling | doaj.art-3c1027aa931c47d086e000744382b56e2024-02-12T23:37:20ZengUniversitas Teuku UmarJurnal Public Policy2477-57382502-05282023-07-019321622510.35308/jpp.v9i3.74913757Effectiveness of Implementing the Automatic Exchange of Information Policy in Efforts to Increase Tax RevenueNadya Farina Wahyudi0Maria RUD Tambunan1Universitas IndonesiaUniversitas IndonesiaThe 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.http://jurnal.utu.ac.id/jppolicy/article/view/7491effectiveness, automatic exchange of information, tax revenue |
| spellingShingle | Nadya Farina Wahyudi Maria RUD Tambunan Effectiveness of Implementing the Automatic Exchange of Information Policy in Efforts to Increase Tax Revenue Jurnal Public Policy effectiveness, automatic exchange of information, tax revenue |
| title | Effectiveness of Implementing the Automatic Exchange of Information Policy in Efforts to Increase Tax Revenue |
| title_full | Effectiveness of Implementing the Automatic Exchange of Information Policy in Efforts to Increase Tax Revenue |
| title_fullStr | Effectiveness of Implementing the Automatic Exchange of Information Policy in Efforts to Increase Tax Revenue |
| title_full_unstemmed | Effectiveness of Implementing the Automatic Exchange of Information Policy in Efforts to Increase Tax Revenue |
| title_short | Effectiveness of Implementing the Automatic Exchange of Information Policy in Efforts to Increase Tax Revenue |
| title_sort | effectiveness of implementing the automatic exchange of information policy in efforts to increase tax revenue |
| topic | effectiveness, automatic exchange of information, tax revenue |
| url | http://jurnal.utu.ac.id/jppolicy/article/view/7491 |
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