Voluntary Disclosure Program (VDP) in the eye of Tax Official

نویسندگان

چکیده

This article aims to analyze the background, concept and what is expected from The Voluntary Disclosure Program perspective of Tax Officials. VDP a result Automatic Exchange Information (AEOI) agreement between countries. steps taken by Indonesian Government put AEOI practice releasing Law Number 9 Of 2017 On Enactment Regulation In Lieu 1 Access To Financial For Purposes Become Law. increase Compliance in Indonesia. regulates implementation through 7 2021 concerning Harmonization Regulations (UU HPP), technical regulated MoF No. 196/PMK.03/2021 Procedures for Implementing Taxpayer Program. voluntary (VDP) gives taxpayers opportunities disclose tax obligations that have not been fulfilled voluntarily payment income based on disclosure their assets.

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ژورنال

عنوان ژورنال: Customs Research and Applications Journal

سال: 2022

ISSN: ['2715-338X']

DOI: https://doi.org/10.31092/craj.v3i2.108