Transparansi Jurnal Ilmiah Ilmu Administrasi
Vol 1, No 1: Juni 2018

Automatic Exchange of Information Sebagai Big Data di Bidang Perpajakan

Selvi Selvi (Institut Ilmu Sosial dan Manajemen STIAMI)

Article Info

Publish Date
31 Jul 2018


Economic globalization between countries becomes commonplace. Differences in financial rules are used for many parties to practice the Basic Erosion and Shifting Profit (BEPS) which leads to state losses. In tackling it has been agreed to implement Automatic Exchange of Information (AEoI), which automatically converts data into large data in the field of taxation.The research method of this paper is a literature study which combines several related literature and global and national implications using secondary data.Drawing up the conclusion that AEoI challenges have been theoretically overcome by Indonesia as a developing country. However, practically mash has not been able to find out whether it can be overcome or not because Indonesia still has not implemented AEoI

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Journal Info





Economics, Econometrics & Finance Social Sciences Other


The Journal invites original articles and not simultaneously submitted to another journal or conference, which includes, but is not limited to: administration and policy in public, business and tax sectors. ...