loading
Papers Papers/2020

Research.Publish.Connect.

Paper

Authors: Benny Gunawan Ardiansyah and Annisa Salsabila

Affiliation: Politeknik Keuangan Negara STAN, Kementerian Keuangan, Indonesia

ISBN: 978-989-758-461-9

Keyword(s): Convergence, Tax Rules, Money Laundering

Abstract: Indonesia, with its increasing size of the economy, cannot be separated from illegal activities in the form of money laundering. This phenomenon could be predicted from the size of the underground economy, which is quite large and more difficult to disclose because of its level of secrecy. This study tries to reveal the convergence of tax rules and money laundering crime in Indonesia. Convergence is carried out based on recommendations that have been applied in OECD countries. The objectives of this study addressed the treatment should be taken if any choices between tax revenue or combating money laundering. Although there is a provision in tax amnesty program that the authority could conduct the investigations separately, but basically there is still no convergence between Indonesia's tax rule and OECD recommendations. Tax revenue is the priorities for the tax examiner and tax auditor than combating the money laundering from proceeds of crime or possible acts of terrorism

CC BY-NC-ND 4.0

Sign In Guest: Register as new SciTePress user now for free.

Sign In SciTePress user: please login.

PDF ImageMy Papers

You are not signed in, therefore limits apply to your IP address 3.239.33.139

In the current month:
Recent papers: 100 available of 100 total
2+ years older papers: 200 available of 200 total

Paper citation in several formats:
Ardiansyah, B. and Salsabila, A. (2020). The Convergence of Tax Rules and Money Laundering Crime in Indonesia.In Proceedings of the 1st International Conference on Anti-Corruption and Integrity - Volume 1: ICOACI, ISBN 978-989-758-461-9, pages 56-61. DOI: 10.5220/0009399600560061

@conference{icoaci20,
author={Benny Gunawan Ardiansyah. and Annisa Salsabila.},
title={The Convergence of Tax Rules and Money Laundering Crime in Indonesia},
booktitle={Proceedings of the 1st International Conference on Anti-Corruption and Integrity - Volume 1: ICOACI,},
year={2020},
pages={56-61},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0009399600560061},
isbn={978-989-758-461-9},
}

TY - CONF

JO - Proceedings of the 1st International Conference on Anti-Corruption and Integrity - Volume 1: ICOACI,
TI - The Convergence of Tax Rules and Money Laundering Crime in Indonesia
SN - 978-989-758-461-9
AU - Ardiansyah, B.
AU - Salsabila, A.
PY - 2020
SP - 56
EP - 61
DO - 10.5220/0009399600560061

Login or register to post comments.

Comments on this Paper: Be the first to review this paper.

- Science and Technology Publications, Lda.
RESOURCES

Proceedings

Papers

Authors

Ontology

CONTACTS

Science and Technology Publications, Lda
Avenida de S. Francisco Xavier, Lote 7 Cv. C,
2900-616 Setúbal, Portugal.

Phone: +351 265 520 185
Fax: +351 265 520 186
Email: info@scitepress.org

EXTERNAL LINKS

PRIMORIS

INSTICC

SCITEVENTS

CROSSREF

PROCEEDINGS SUBMITTED FOR INDEXATION BY:

dblp

Ei Compendex

SCOPUS

Semantic Scholar

Google Scholar

Microsoft Academic