Analisis Implementasi Kebijakan Automatic Exchange Of Information Sebagai Basis Data Perpajakan Di Direktorat Jenderal Pajak Pada Tahun 2018
he background of this study is the policy of Automatic Exchange of Information as the access of Directorate General of Taxation to gain financial information for Indonesian Tax payers for tax interest. The implementation of this policy is considered to be a solution to the problem of the practice of tax avoidance and embezzlement which continues to happen, and have the potential to increase state revenues by bringing back the assets of tax payers which hidden abroad. The goal is to analyze the implementation of the policy and determine the obstacles in implementing the Automatic Exchange of Information at the Directorate General of Taxation in 2018. The method used is a method of qualitative research based on Implementation Theory of Policy of Donald Van Meter and Carl Van Horn by viewing at 6 (six) influential variables, which are: Standards and Targets; Resource; Communication between Organizations; Characteristics of Implementing Agent, Social Political and Economic Conditions; Implementer Disposition. Researchers perform interviews with practitioners of taxation, economics and the society, especially tax payers. The readiness of the Directorate General of Taxation and cooperation with other parties involved in the program of Automatic Exchange of Information determines whether the policy can successfully implement and fulfill the goals and expectations of the policy.
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Citation
Selvi. (2022).
Analisis Implementasi Kebijakan Automatic Exchange Of Information Sebagai Basis Data Perpajakan Di Direktorat Jenderal Pajak Pada Tahun 2018(Publish).Jakarta:Institut STIAMI
Selvi.
Analisis Implementasi Kebijakan Automatic Exchange Of Information Sebagai Basis Data Perpajakan Di Direktorat Jenderal Pajak Pada Tahun 2018(Publish).Jakarta:Institut STIAMI,2022.Artikel
Selvi.
Analisis Implementasi Kebijakan Automatic Exchange Of Information Sebagai Basis Data Perpajakan Di Direktorat Jenderal Pajak Pada Tahun 2018(Publish).Jakarta:Institut STIAMI,2022.Artikel
Selvi.
Analisis Implementasi Kebijakan Automatic Exchange Of Information Sebagai Basis Data Perpajakan Di Direktorat Jenderal Pajak Pada Tahun 2018(Publish).Jakarta:Institut STIAMI,2022.Artikel