Results 1 to 10 of about 688 (206)
International Journal of Business, Economics, and Social Development, 2022 Tax Treaty is a bilateral(two-party) agreement made by two or more than two countries to resolve some issues involving double taxation, transfer pricing, and treaty shopping.
Tivana Arbiani Candini +3 more
doaj +4 more sources
, 2017 This chapter looks at operational issues of AEoI including CRS. The primary issue is one of clear understanding both at board level and at operational level. This has been seen in FATCA and shows no signs of being different with AEoI. Firms are coming late and weak to their obligated deadlines as are many tax authorities.
Ross K Mcgill +2 more
exaly +3 more sources
Effectiveness of Implementing the Automatic Exchange of Information Policy in Efforts to Increase Tax Revenue [PDF]
Jurnal Public Policy, 2023 The Automatic Information Exchange policy implemented in Indonesia since 2018 has found obstacles in the utilization and processing of AEoI data. This research aims to analyze the effectiveness and factors that influence the effectiveness of AEoI policy ...
Nadya Farina Wahyudi, Maria RUD Tambunan
doaj +2 more sources
AUTOMATIC EXCHANGE OF INFORMATION (AEOI) DAN PENGHINDARAN PAJAK
Masalah-Masalah Hukum, 2020 AEOI (Automatic Exchange Of Information) merupakan  sistem yang mendukung adanya pertukaran informasi rekening wajib pajak antar negara. pada waktu tertentu secara periodik, sistematis, dan berkesinambungan dari negara sumber penghasilan atau tempat ...
Budi Ispriyarso
doaj +2 more sources
Ihtifaz: Journal of Islamic Economics, Finance, and Banking, 2022 Introduction: Many studies have been conducted massively in around the globe, nevertheless still no study conducted on exploring the impact of banking industries’ AEOI adoption on customer loyalty, trust, commitment and satisfaction. Purpose: The purpose of this paper is to investigate the effect of trust, commitment, and satisfaction on customer ...
Sukirno Sukirno +2 more
openaire +3 more sources
Fabrication and validation of a new device for measuring the radiation dose in ethanol-chlorobenzene dosimeters based on oscillometry method [PDF]
Scientific ReportsThis paper presents a novel digital instrument designed for measuring radiation doses in Ethanol-Chlorobenzene (ECB) dosimeters, based on oscillometry method.
Shahryar Badiei +5 more
doaj +2 more sources
Owner, 2023 Utilization of Automatic Exchange of Information (AEOI) data is expected to be able to encourage taxpayers are willing to take part in the Voluntary Disclosure Program (PPS) by disclosing assets that have never been reported in the Annual Tax Return or Tax Amnesty.
Era Widi Astuti, Yulianti Abbas
openaire +3 more sources
PERAN AEOI DALAM KETERBUKAAN INFORMASI PAJAK UNTUK MENINGKATKAN PENERIMAAN PAJAK DI INDONESIA
Dialogue : Jurnal Ilmu Administrasi Publik, 2020 In the era of globalization and technological advances, global economic integration has an impact on Indonesia's taxation sector. Writing this journal discusses the role of AEoI in disclosing tax information to increase tax revenue in Indonesia. The research objective is to study and analyze the role of the AEoI in increasing state revenue from the tax
Yona Millenia Febyani, Jumiyanto Widodo
openaire +3 more sources
COMPARATIVE ANALYSIS OF CBDC AND TAX LAW ENFORCEMENT IN SELECTED COUNTRIES
Journal of Central Banking Law and InstitutionsThis study explores the prospective Central Bank Digital Currency (CBDC) transactions whilst implementing the Automatic Exchange of Information (AEOI) procedures as part of tax law enforcement in Indonesia.
Ressita Ramadhani +2 more
doaj +2 more sources
Investigation of the iridium adsorption process with functionalized magnetic nanoparticles using triisobutylphosphine sulfide extractors [PDF]
Scientific ReportsIn this research work, the adsorption process of iridium using magnetic nanoparticles functionalized with Cyanex 471X has been investigated. In this regard, parameters affecting the adsorption process such as pH, initial concentration of iridium ions ...
Shiva Moghtaderi +5 more
doaj +2 more sources