Analisis penerapan transparansi perpajakan berupa pertukaran informasi keuangan

Dinda Fali Rifan

Abstract


Abstract: The exchange of information has begun since 1926 and constantly changed and improved. Initially, it had limitations regarding banking secrecy, but nowadays it has been conducted automatically. This research aims to analyze the trend of the development in the implementation of the taxation transparency in the form of exchange of financial information. This qualitative research collected data through library and in-depth interviews with informants from the Directorate General of Taxation,  tax consultants, and academics. The results indicate a trend occurring in the tax regime has led to an era of taxation transparency of information, but some obstacles exist such as incompetent human resources, inadequate infrastructure, lack of an audit of the system information exchanged,  banking secrecy, and lack of the protection of taxpayer rights.

Abstrak: Pertukaran informasi sudah mulai dilakukan sejak tahun 1926 dan terus mengalami perubahan serta penyempurnaan ke arah yang lebih baik. Pertukaran informasi pada awalnya masih memiliki keterbatasan terkait kerahasiaan perbankan tetapi sekarang telah dilaksanakan secara otomatis. Penelitian ini bertujuan untuk  menganalisis  tren  perkembangan  yang  terjadi  terhadap  penerapan  transparansi  perpajakan berupa  pertukaran  informasi  keuangan.  Penelitian  ini  menggunakan  pendekatan  kualitatif  dengan teknik pengumpulan data melalui studi pustaka dan studi lapangan yang dilakukan dengan wawancara mendalam terhadap narasumber yakni pihak Direktorat Jenderal Pajak, konsultan pajak, dan akademisi. Hasil penelitian menunjukkan tren yang terjadi di dalam rezim perpajakan telah mengarah kepada era keterbukaan  informasi dalam  bentuk  transparansi  perpajakan  namun  beberapa  kendala  ditemukan yakni sumber daya manusia belum kompeten, infrastruktur belum memadai, belum adanya sistem audit terhadap informasi yang  dipertukarkan,   kerahasiaan perbankan, dan masih minimnya perlindungan terhadap hak-hak wajib pajak.


Keywords


tax payer’s right; information exchange; taxation transparency; hak wajib pajak; pertukaran informasi; transparansi perpajakan

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References


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DOI: http://dx.doi.org/10.17977/um004v7i12020p23

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