PERAN EXCHANGE OF INFORMATION (EoI) DALAM MENINGKATKAN PENERIMAAN PAJAK DI INDONESIA

Prasetya, Raditya Agung (2024) PERAN EXCHANGE OF INFORMATION (EoI) DALAM MENINGKATKAN PENERIMAAN PAJAK DI INDONESIA. Skripsi thesis, Politeknik Keuangan Negara STAN.

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Abstract

Penelitian ini memiliki tujuan untuk mengetahui bagaimana mekanisme pemanfaatan Exchange of Information di Indonesia, bagaimana dampak penerapan Exchange of Information dalam meningkatkan penerimaan pajak di Indonesia, dan apa saja hambatan yang dialami dalam pemanfaatan Exchange of Information dalam meningkatkan penerimaan pajak di Indonesia beserta evaluasinya. Penelitian ini dilakukan dengan metode kualitatif dengan pengambilan data primer dilakukan melalui wawancara dengan narasumber yang merupakan fiskus baik Account Representative maupun Fungsional Pemeriksa Pajak yang secara langsung pernah melakukan pemanfaatan Exchange of Information dalam kegiatan pengawasan wajib pajak maupun pemeriksaan pajak. Selain itu, wawancara juga dilakukan dengan narasumber yang merupakan pelaksana dari Direktorat Perpajakan Internasional sebagai Competent Authority dari Indonesia. Hasil penelitian menunjukkan bahwa Exchange of Information sudah mulai dimanfaatkan oleh fiskus untuk kegiatannya dan dapat digunakan untuk meningkatkan basis data perpajakan, meningkatkan kepatuhan wajib pajak, meminimalkan tindak penghindaran pajak, dan pada akhirnya dapat meningkatkan penerimaan pajak di Indonesia. Akan tetapi, masih terdapat beberapa hambatan dalam pemanfaatan tersebut yang perlu dilakukan evaluasi agar pemanfaatan Exchange of Information dapat lebih efektif kedepannya. This study aims to determine how the mechanism of Exchange of Information in Indonesia, how the impact of the implementation of Exchange of Information in increasing tax revenue in Indonesia, and what are the obstacles arised in the implementation of Exchange of Information in increasing tax revenue in Indonesia also its evaluation. This study was conducted using a qualitative method with primary data collection conducted through interviews with resource persons who are fiscus, both account representatives and tax auditor who have directly used the Exchange of Information in tax supervision and audit activities. In addition, interviews were also conducted with resource persons who are staff of the Directorate of Internasional Taxation as the Competent Authority from Indonesia. The results showed that the Exchange of Information has begun to be implemented by the fiscus for their activities and can be used to increase the tax database, increase taxpayer compliance, minimize tax evasion, and ultimately increase tax revenue in Indonesia. However, there are still some obstacles in this process that need to be evaluated so that the implementation of Exchange of Information can be more effective in the future.

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