A Comparative Study on Automatic Financial Exchange between Indonesia and Malaysia
Taxpayer data and information from banking and finance institution could be guidance on any development. Therefore, it could be a corrective act to do the law enforcement on increasing Inland Revenue. Financial information exchange regarded to tax interests, besides by demanding way also could autom...
| Main Authors: | , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Universitas Muhammadiyah Sidoarjo
2019-12-01
|
| Series: | Rechtsidee: Law Journal |
| Subjects: | |
| Online Access: | https://rechtsidee.umsida.ac.id/index.php/rechtsidee/article/view/69 |
| _version_ | 1797265054272323584 |
|---|---|
| author | Bambang Sugeng Ariadi Subagyono Agus Yudha Hernoko Zahry Vandawati Chumaida |
| author_facet | Bambang Sugeng Ariadi Subagyono Agus Yudha Hernoko Zahry Vandawati Chumaida |
| author_sort | Bambang Sugeng Ariadi Subagyono |
| collection | DOAJ |
| description | Taxpayer data and information from banking and finance institution could be guidance on any development. Therefore, it could be a corrective act to do the law enforcement on increasing Inland Revenue. Financial information exchange regarded to tax interests, besides by demanding way also could automatically way done (Automatic Exchange of Financial Account Information/AEol). Indonesia commitment was manifested by Multilateral Competent Authority Agreement signed after AEOI on 3rd June 2015. Indonesia agreed to start the financial information exchange automatically on September 2018. The followed-up Indonesia government commitment was on 8th May 2017. It had approved the financial information access no.1 2017 legislations as to tax interests. Then, one year later was set to be no.9 2017 legislations. |
| first_indexed | 2024-04-25T00:38:42Z |
| format | Article |
| id | doaj.art-7898b8d531b04093a5f802ec338953c4 |
| institution | Directory Open Access Journal |
| issn | 2338-8595 2443-3497 |
| language | English |
| last_indexed | 2024-04-25T00:38:42Z |
| publishDate | 2019-12-01 |
| publisher | Universitas Muhammadiyah Sidoarjo |
| record_format | Article |
| series | Rechtsidee: Law Journal |
| spelling | doaj.art-7898b8d531b04093a5f802ec338953c42024-03-12T13:15:24ZengUniversitas Muhammadiyah SidoarjoRechtsidee: Law Journal2338-85952443-34972019-12-016110.21070/jihr.2019.6.6910.21070/jihr.2019.6.6910.21070/jihr.2019.6.6969A Comparative Study on Automatic Financial Exchange between Indonesia and MalaysiaBambang Sugeng Ariadi Subagyono0Agus Yudha Hernoko1Zahry Vandawati Chumaida2Faculty of Law, Airlangga University, SurabayaFaculty of Law, Airlangga Univeristy, SurabayaFaculty of Law, Airlangga Univeristy, SurabayaTaxpayer data and information from banking and finance institution could be guidance on any development. Therefore, it could be a corrective act to do the law enforcement on increasing Inland Revenue. Financial information exchange regarded to tax interests, besides by demanding way also could automatically way done (Automatic Exchange of Financial Account Information/AEol). Indonesia commitment was manifested by Multilateral Competent Authority Agreement signed after AEOI on 3rd June 2015. Indonesia agreed to start the financial information exchange automatically on September 2018. The followed-up Indonesia government commitment was on 8th May 2017. It had approved the financial information access no.1 2017 legislations as to tax interests. Then, one year later was set to be no.9 2017 legislations.https://rechtsidee.umsida.ac.id/index.php/rechtsidee/article/view/69legislationsopennessfinancial information access |
| spellingShingle | Bambang Sugeng Ariadi Subagyono Agus Yudha Hernoko Zahry Vandawati Chumaida A Comparative Study on Automatic Financial Exchange between Indonesia and Malaysia Rechtsidee: Law Journal legislations openness financial information access |
| title | A Comparative Study on Automatic Financial Exchange between Indonesia and Malaysia |
| title_full | A Comparative Study on Automatic Financial Exchange between Indonesia and Malaysia |
| title_fullStr | A Comparative Study on Automatic Financial Exchange between Indonesia and Malaysia |
| title_full_unstemmed | A Comparative Study on Automatic Financial Exchange between Indonesia and Malaysia |
| title_short | A Comparative Study on Automatic Financial Exchange between Indonesia and Malaysia |
| title_sort | comparative study on automatic financial exchange between indonesia and malaysia |
| topic | legislations openness financial information access |
| url | https://rechtsidee.umsida.ac.id/index.php/rechtsidee/article/view/69 |
| work_keys_str_mv | AT bambangsugengariadisubagyono acomparativestudyonautomaticfinancialexchangebetweenindonesiaandmalaysia AT agusyudhahernoko acomparativestudyonautomaticfinancialexchangebetweenindonesiaandmalaysia AT zahryvandawatichumaida acomparativestudyonautomaticfinancialexchangebetweenindonesiaandmalaysia AT bambangsugengariadisubagyono comparativestudyonautomaticfinancialexchangebetweenindonesiaandmalaysia AT agusyudhahernoko comparativestudyonautomaticfinancialexchangebetweenindonesiaandmalaysia AT zahryvandawatichumaida comparativestudyonautomaticfinancialexchangebetweenindonesiaandmalaysia |