Automatic Exchange of Information (AEOI) and Modernization of The Tax System for Taxpayer Compliance in Indonesia

Abstract

The economy in Indonesia approximately 75% comes from tax. With an advanced tax system, it can support the government in optimizing tax collection, both individual taxpayers and corporate taxpayers, so that by doing so, it provides optimization of existing taxation in Indonesia, providing good and positive affirmations to the country’s economy. This research was conducted to see and observe significantly and exploratively the existing tax system in Indonesia is adequate to maximize the level of optimization of tax collection in Indonesia. The data used to answer the problems and phenomena of the questionnaire premier data. The sample used was respondents of individual and corporate taxpayers randomly. The analysis method used is to analysis construct model testing to see the findings of each indicator component with Taxpayer Compliance. The test equipment used Smart PLS 3.0. Based on the analysis of existing data, it was found that the variables AEOI, E-Billing, EInvoice and E-Filling did not have a significant influence on Taxpayer Compliance, then for the variables ERegistration and E-SPT gave a significant influence on Taxpayer Compliance.