Pertukaran Otomatis dalam Informasi: Perspektif Ekonomi Politik
Downloads
saling membutuhkan terlepas dari pasang surutnya hubungan keduanya. Hal yang sering
disoroti pemerintah Indonesia adalah harta milik warga negara Indonesia yang disimpan di
Singapura dan diperkirakan mencapai 60% dari seluruh kekayaan warga Indonesia di luar
negeri. Hal ini menjadi semakin penting karena ada kebutuhan dana dalam jumlah besar
untuk menunjang pembangunan infrastruktur. Tujuan penulisan ini adalah untuk menilai
upaya pemerintah untuk menarik kembali harta yang di luar negeri melalui program
pertukaran informasi secara otomatis (AEOI). Pemerintah telah menjalankan program
pengampunan pajak atau tax amnesty. Penulis menggunakan metode penelitian kualitatif
dan kuantitatif serta hasil penelitian mengenai AEOI yang ada. Hasil menunjukkan bahwa
program pengam-punan pajak tidak mencapai target awal karena kelemahan AEOI, yang
disusun berdasarkan program FATCA yang dilakukan oleh Amerika Serikat.
Buku
Drezner, Daniel W. (2007), All Politics is Global, Explaining
International Regulatory Regimes, Princeton University
Press
Gilpin, Robert (2001), Global Political Economy, Understanding the
International Economic Order, Princeton University Press.
Kar, Dev and Spanjers, Joseph (2015), Illicit Financial Flows from
Developing Countries: 2004-2013, Global Financial
Integrity.
Keohane, Robert O. (1984), After Hegemony, Cooperation and Discord
in the World Political Economy, Princeton University Press
Jurnal Ilmiah
Cavelti, Luzius U. (2013), Automatic Information Exchange versus the
Withholding Tax Regime Globalization and Increasing
Sovereignty Conflicts in International Taxation, World Tax
Journal, June 2013.
Grinberg, Itai (2012), Beyond FATCA: An Evolutionary Moment for the
International Tax System, Georgetown University Law Center
Haggard, Stephen & Simmons, Beth A. (Summer 1987), Theories of
International Regimes, International Organization 41, 493.
Panayi, Christiana HJI (2016), Current Trends on Automatic Exchange
of Information, Queen Mary University of London
Ruggie John G. (1982), International Regimes, Transactions, and
Change: Embedded Liberalism in the Postwar Economic Order,
International Organization , Vol. 35, No. 2, International
Regimes, pp.379-415, 380
Urinov, Vokhid (2015), ‘Developing Country Perspectives on Automatic
Exchange of Tax Information', Law, Social Justice & Global
Development Journal (LGD)
Working Paper
Hakelberg, Lukas (2014), The Power Politics of international Tax
Cooperation- why Luxembourg and Austria Accepted Automatic
Exchange of Information on Foreign Account Holders ‘
Interest Income, European University Institute
- Authors retain the copyright of their article without restrictions and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work, with the condition that it is not intended for commercial purposes, and cite an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). However, authors are not allowed to share their work with other journals or publishers as it may lead to conflicting publication processes.
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
