Automatic Exchange of Information: Education Era

Abstract

Automatic exchange of information regulation (AEOI) is intended to reform the tax system. This regulation is for all taxpayers, including MSMEs, which are still unfamiliar about taxation. The purpose of this study was to see the application of AEOI on the CV. SR (MSMEs). The theoretical implications of this study are expected to contribute to new understandings to explain theories that already exist in society. This study used the interpretive paradigm with a phenomenological approach. The results of this study found that AEOI regulations on CV. SR as an educational and learning tool to improve knowledge of taxation and corporate administration honestly so that voluntary tax compliance will improve better.
 
Keywords: AEOI, Phenomenology, Education