The Role of Automatic Exchange of Information in The Financial Information Transparency of Taxpayers
DOI:
https://doi.org/10.25047/asersi.v6i1.6860Keywords:
Automatic exchange of information, Financial information transparency, Tax avoidance, Tax evasionAbstract
The development of the digital era has driven an increase in global financial transactions, which at the same time creates opportunities for taxpayers to engage in tax avoidance and tax evasion. To address this issue, the Automatic Exchange of Information (AEoI) has been implemented as a mechanism for the automatic, systematic, and periodic exchange of financial data between countries. AEoI plays an important role in enhancing the transparency of financial information and supporting the optimization of state revenue, given that taxes constitute the largest source of government income. This study aims to analyze the impact of AEoI implementation on the openness of taxpayers’ financial information. The research employs a descriptive qualitative method using the Technology Acceptance Model (TAM) approach. The research subjects include the Directorate General of Taxes, particularly the International Tax Sub-Directorate, as well as various literature sources. The results indicate that AEoI has a positive impact on improving taxpayers’ financial transparency and is effective in preventing tax avoidance and tax evasion.Downloads
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