Perception of the Implementation Regulation about Automatic Exchange of Information to Taxpayers Compliance in Tax Service Office (KPP) Pratama of East Denpasar, Bali, Indonesia
Journal Title: IOSR Journal of Humanities and Social Science - Year 2018, Vol 23, Issue 2
Abstract
This study discussing for government regulation in lieu of law (PERPPU) number 1of 2017 on taxpayer compliance in Tax Office of East Denpasar. This study concern to determine the perceptions that arise from the implementation regulation of substitute the law number 1 of 2017, regarding the open access to financial information banking or other financial services through Automatic Exchange of Information (AEoI). This study uses primary and secondary data sources with data collection techniques by in-depth interview techniques and documentation techniques. Data analysis techniques in this study using qualitative analysis is a study that uses text data, perceptions, and other written data to know that things can not certainly measurement (intangible).The result of this research shows that perception implementation of government regulation in lieu of law number 1 of 2017 (1) strengthens supervision for cmpliance of taxpayers. (2) Gives equitable evenly for all taxpayers (3) Increasing the taxpayer compliance
Authors and Affiliations
Kadek Wulandari Laksmi P. , A. A. N. Eddy Supriyadinata Gorda, I Dewa Gede Eka Surya Permana Putra, I Wayan Joniartha
Keywords
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- EP ID EP417303
- DOI 10.9790/0837-2302113036.
- Views 46
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