Jurnal Ilmiah Ekonomi dan Manajemen
Vol. 2 No. 7 (2024): Juli

OPTIMIZATION OF THE IMPLEMENTATION OF AUTOMATIC EXCHANGE OF INFORMATION (AEOI) IN BOOSTING STATE REVENUE ON INCOME TAX LEVELS: OPTIMALISASI PENERAPAN AUTOMATIC EXCHANGE OF INFORMATION (AEOI) DALAM MENDORONG PENDAPATAN NEGARA ATAS PUNGUTAN PAJAK PENGHASILAN

Dini Vientiany (Unknown)
Mulia Syahputri (Unknown)
Amanda Mutiara (Unknown)
Siti Nurhalimah (Unknown)

Article Info

Publish Date
26 Jun 2024

Abstract

This research aims to evaluate the optimization of the implementation of AEOI in boosting state revenue through income tax. The hope of this research is to find an effective solution to overcome the costs and complexities faced in implementing AEOI, so that it can increase state revenue through income tax. This research uses qualitative research methods with a focus on document analysis (library research) to evaluate the optimization of the application of Automatic Exchange of Information (AEOI) in increasing state revenue through income tax in Indonesia. Overall, AEOI has proven to be an effective instrument in increasing state revenues from income tax by expanding the tax base and increasing taxpayer compliance. However, to maximize its potential, continued efforts are needed from the government to increase taxpayer understanding, strengthen DGT resources, and increase cross-institutional collaboration.

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Journal Info
Jurnal Ilmiah Ekonomi dan Manajemen
Website

Abbrev

jiem

Publisher

CV Kampus Akademik Publising

Subject

Other

Description

JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM) berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek penelitian, masalah, dan perkembangan terbaru di bidang Ilmu Manajemen. Topik dalam Jurnal ini berkaitan dengan aspek apapun dari manajemen, namun tidak terbatas pada ...