An Implementation of Automatic Exchange of Information (AEOI) In Investigating the Occurrence of Tax Evasion Abroad

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Bambang Sugeng Rukmono
Reda Manthovani
Pujiyono Suwadi

Abstract

The non-achievement of tax revenue targets can be caused by indications of tax evasion committed by taxpayers. Taxpayers often keep their assets in "Tax Heaven" countries. This is because the tax rate is lower and safer because the confidentiality of customer data is guaranteed. In order to overcome the limitations of fiscal space in detecting the occurrence of tax evasion abroad, an automatic information exchange system or so-called AEoI (Automatic Exchange of Information) between countries was born, which is used to identify and track the potential taxes abroad. The aim of writing this article is to find out tax evasion committed by overseas taxpayers, as well as the application of Automatic Exchange of Information (AEoI) in an effort to investigate the occurrence of tax evasion. This type of legal research uses normative legal research (doctrinal) with a law approach and a conceptual approach. The results of this study are tax evasion by taxpayers abroad by transferring profits and saving money to tax havens or Offshore Financial Centers and means to collect evidence. Tax investigators can use the AEoI scheme to obtain information in the form of bank accounts and other assets owned by its citizens abroad. This evidence can be processed into evidence so that it has strength and judgment in the law of evidence.

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How to Cite
Rukmono, B. S., Manthovani, R. ., & Suwadi, P. . (2022). An Implementation of Automatic Exchange of Information (AEOI) In Investigating the Occurrence of Tax Evasion Abroad. BiLD Law Journal, 7(4s), 429–435. Retrieved from https://bildbd.com/index.php/blj/article/view/585
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