PERAN DAN DAMPAK AUTOMATIC EXCHANGE OF INFORMATION
نویسندگان
چکیده
Penelitian ini membahas peran dan dampak Pertukaran Informasi Otomatis (Automatic Exchange of Information/AEoI) dalam konteks perpajakan. Studi menggunakan pendekatan literatur review yang melibatkan tinjauan terhadap artikel telah dipublikasikan sebelumnya. Hasil menunjukkan bahwa implementasi AEoI memberikan mengurangi celah perpajakan global. informasi otomatis antara negara-negara terlibat membantu mengungkapkan aset pendapatan disembunyikan secara ilegal di luar negeri, sehingga meningkatkan kepatuhan penegakan hukum pemahaman tentang penting memerangi praktik penghindaran pajak. Implikasinya adalah pentingnya kerjasama internasional mengatasi tantangan global perlunya upaya berkelanjutan untuk efektivitas cakupan AEoI.
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متن کاملYang Dan
Yang Dan Howard Hughes Medical Institute and the University of California, Berkeley Yang Dan is a Paul Licht Distinguished Professor in Biology and an Investigator of the Howard Hughes Medical Institute at the University of California, Berkeley. She grew up in Beijing and studied physics as an undergraduate student at Peking University. She conducted her PhD research in the lab of Mu-ming Poo a...
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ژورنال
عنوان ژورنال: Jurnal ilmiah Manajemen, Ekonomi, dan Akuntansi
سال: 2023
ISSN: ['2621-5306', '2541-5255']
DOI: https://doi.org/10.31955/mea.v7i2.3065