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Automatic Exchange of Information (AEoI) for Indonesian Tax Purposes: Economic Analysis of Law Approach

Lex Scientia Law Review · Vol. 6 No. 1 (2022) · hlm. 157–186

DOI
10.15294/lesrev.v6i1.55143
ISSN
2598-9685, 2598-9677
Terbit
2022-06-13
Penerbit
Universitas Negeri Semarang
Bahasa
eng
Lisensi
creativecommons.org/licenses/by-nc-sa/4.0

Abstrak

The aim of this paper was to examine the application of the Automatic Exchange of Information (AEoI) agreement through the point of view of Economic Analysis of Law Theory. This study used a normative legal method with a statute approach, conceptual approach, and comparative approach. The result of this study indicated that: first, AEoI has caused a relocation of deposits but has not led to significant repatriation of funds. The least compliant country of AEoI receives incentives in the form of transferring funds from countries that are aggressively implementing AEoI. Hence, in general, it does not change the amount of funds managed abroad. Second, by using game theory: prisoner's dilemma, it is known that the best decision for Indonesia to respond to the AEoI is to conduct a moratorium on the AEoI agreement.

Jaringan kolaborasi para penulis

40 penulis · 104 tautan kepenulisan bersama · 42 lintas organisasi · menampilkan 40 yang paling banyak terhubung

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  • Udayana University
  • Universitas Jambi
  • Universitas Pendidikan Ganesha
  • Islamic University of Indonesia
  • Universidade de Díli
  • Universitas Airlangga
  • Monash University
  • Organisasi lain
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  • Organisasi sama
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  • Garis lebih tebal = lebih banyak artikel bersama · lingkaran lebih besar = lebih banyak artikel
Tampilkan sebagai tabel
Rekan penulisOrganisasiArtikel bersama
Sefriani SefrianiIslamic University of Indonesia4
Dewa Gede Sudika MangkuUniversitas Pendidikan Ganesha4
Ni Putu Rai YuliartiniUniversitas Pendidikan Ganesha3
Desak Putu Dewi KasihUdayana University3
Nyoman Satyayudha DananjayaUdayana University3
I Dewa Gede PalgunaUdayana University2
Made Suksma Prijandhini Devi SalainUdayana University1
Putri Triari DwijayanthiAfiliasi tidak diketahui1
Dewa Ayu Dian SawitriAfiliasi tidak diketahui1
Alvyn Chaisar Perwira Nanggala PratamaUniversitas Airlangga1
Ayu Nadya GayatriUniversitas Pendidikan Ganesha1
Eko NuriyatmanUniversitas Jambi1
Fitria FitriaUniversitas Jambi1
Pahlefi PahlefiUniversitas Jambi1
Melia Rizki RuswandiUniversitas Jambi1
I Gusti Ngurah Parikesit WidiatedjaUdayana University1
I Made Budi ArsikaUdayana University1
Nadirsyah HosenMonash University1
Made Cinthya Puspita SharaAfiliasi tidak diketahui1
Yaries Mahardika PutroUniversity of Surabaya1
Jaya Indra Santoso PutraIslamic University of Indonesia1
Ruslan RuslanUniversitas Syiah Kuala1
Dahlan SuratNational University of Malaysia1
Bagus HermantoUdayana University1
Alia Yofira KarunianUniversity of Edinburgh1
Ita NurjanahTokyo International University1
I Komang DananjayaUdayana University1
I Made HalmadiningratUdayana University1
HartanaAfiliasi tidak diketahui1
Lukas Norman KbarekLancaster University1
Aris Rahmat JulianAfiliasi tidak diketahui1
Nelvitia PurbaUniversitas Muslim Nusantara Al Washliyah1
Bahmid BahmidAfiliasi tidak diketahui1
Alkausar SaragihAfiliasi tidak diketahui1
Ismed BatubaraAfiliasi tidak diketahui1

Afiliasi berasal dari OpenAlex; metadata OAI-PMH jurnal tidak memuatnya. Penulis tanpa ID OpenAlex dicocokkan berdasarkan nama, sehingga dua orang bisa tergabung atau satu orang bisa terpisah.

Sumber metadata: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/lslr/oai, pertama di-harvest 6 Nov 2026, terakhir terlihat 6 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en-US">Automatic Exchange of Information (AEoI) for Indonesian Tax Purposes: Economic Analysis of Law Approach</dc:title>
	<dc:creator>Yasa, Putu Gede Arya Sumerta</dc:creator>
	<dc:creator>Monteiro, Seguito</dc:creator>
	<dc:creator>Atmaja, Bima Kumara Dwi Kumara Dwi</dc:creator>
	<dc:creator>Sudiarawan, Kadek Agus</dc:creator>
	<dc:creator>Padmawati, Ni Komang Tari</dc:creator>
	<dc:description xml:lang="en-US">The aim of this paper was to examine the application of the Automatic Exchange of Information (AEoI) agreement through the point of view of Economic Analysis of Law Theory. This study used a normative legal method with a statute approach, conceptual approach, and comparative approach. The result of this study indicated that: first, AEoI has caused a relocation of deposits but has not led to significant repatriation of funds. The least compliant country of AEoI receives incentives in the form of transferring funds from countries that are aggressively implementing AEoI. Hence, in general, it does not change the amount of funds managed abroad. Second, by using game theory: prisoner's dilemma, it is known that the best decision for Indonesia to respond to the AEoI is to conduct a moratorium on the AEoI agreement.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2022-06-13</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/sju/lslr/article/view/55143</dc:identifier>
	<dc:identifier>10.15294/lesrev.v6i1.55143</dc:identifier>
	<dc:source xml:lang="en-US">Lex Scientia Law Review; Vol 6 No 1 (2022): Development of Equitable Law in Indonesia and Global Perspective; 157-186</dc:source>
	<dc:source>2598-9685</dc:source>
	<dc:source>2598-9677</dc:source>
	<dc:source>10.15294/lesrev.v6i1</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/lslr/article/view/55143/21866</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2022 Putu Gede Arya Sumerta Yasa, Seguito Monteiro, Bima Kumara Dwi Atmaja, Kadek Agus Sudiarawan, Ni Komang Tari Padmawati</dc:rights>
	<dc:rights xml:lang="en-US">http://creativecommons.org/licenses/by-nc-sa/4.0</dc:rights>
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