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Authors: Benny Gunawan Ardiansyah and Annisa Salsabila

Affiliation: Politeknik Keuangan Negara STAN, Kementerian Keuangan, Indonesia

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

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Paper citation in several formats:
Ardiansyah, B. G., Salsabila and 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 - ICOACI; ISBN 978-989-758-461-9, SciTePress, 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 - 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 - 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
PB - SciTePress

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