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Analisis penerapan transparansi perpajakan berupa pertukaran informasi keuangan
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.
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DOI: http://dx.doi.org/10.17977/um004v7i12020p23
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