DOI of the published article https://doi.org/10.30649/ph.v25i2.399
The Indonesian Government's Legal Approach to Asset Recovery from Non-AEEOI Countries
Pendekatan Hukum Pemerintah Indonesia terhadap Pemulihan Aset dari Negara Non- Aeoi
DOI:
https://doi.org/10.21070/ups.10997Keywords:
automatic exchange information, tax treaty, legal action of the government of indonesiaAbstract
This study analyzes the impact of legal vacuums in international tax treaties regarding Automatic Exchange of Information (AEoI) on tax avoidance practices in Indonesia. Using a normative juridical approach with qualitative analysis, the study finds that gaps in AEoI technical implementation result in low effectiveness of cross-border data exchange. This creates opportunities for taxpayers to shift assets to jurisdictions without active AEoI agreements, reducing state revenue potential and hindering asset recovery from individuals and entities that harm the state — ranging from tax evasion and transfer pricing to corruption and organ trafficking. The study recommends harmonizing domestic regulations with OECD international standards to strengthen the integrity of the national tax system and prevent cross-border asset concealment practices.Downloads
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