Four years ago, the Indonesian Government published the Government Regulation in Lieu of Law (Perppu) No. 1/2017 regarding Access to Financial Information for Taxation Purposes to regulate the issue of Tax Information Exchange Agreement or Automatic Exchange of Financial Account Information (AEoI). The Perppu was promulgated into Law soon after. So Indonesia joined the jurisdictions committed to the implementation of AEoI. Since then, the Directorate General of Taxation has the authority to ask and receive tax-related information, but not everyone welcomes the change.
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