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All Journal Rechtsidee Perspektif Pembaharuan Hukum International Journal of Law Reconstruction JUSTITIA JURNAL HUKUM Nagari Law Review Unes Law Review Media Iuris JIIP (Jurnal Ilmiah Ilmu Pendidikan) Yuridika Perspektif Hukum
Zahry Vandawati Chumaida
Fakultas Hukum Universitas Airlangga
Humanities Education Law, Crime, Criminology & Criminal Justice Mathematics Physics Public Health Social Sciences Other

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Journal : JUSTITIA JURNAL HUKUM

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Law Number 9 of 2017 as Automatic Financial Information Exchange and Comparison with Malaysia Bambang Sugeng Ariadi Subagyono; Agus Yudha Hernoko; Zahry Vandawati Chumaida; Asri Wijayanti
Justitia Jurnal Hukum Vol 3, No 2 (2019): Justitia Jurnal Hukum
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1023.36 KB) | DOI: 10.30651/justitia.v3i2.3628

Abstract

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.Keywords : Automatic, Exchange, Financial Account
Co-Authors Adrianus Jeffri Shandietrysno Agus Widyantoro Agus Yudha Hernoko Alya Tsabita Angel Rezky Pratama Tanda Asri Wijayanti Azzahra, Saffana Bambang Sugeng Ariadi Subagyono Bambang Sugeng Ariadi Subagyono Christine Elisia Widjaya Dinar Kripsiaji Dinda Bhawika Wimala Pastika Fiska Silvia Raden Roro Ghozi Naufal Qois Indira Retno Aryatie M. Risyah Farras Deka Maghfira Nadila Manda Sari Nadya Nur Ivany Romadhona, Mochamad Kevin Talia Alfirna Maulida Trisadini Prasastinah Usanti Veronica Cynthia Wibowo