Ditjen Pajak mengeluarkan Surat Edaran Nomor 07/PJ/2018 tentang Petunjuk Teknis Pengelolaan Pendaftaran Lembaga Keuangan dan Pengelolaan Pelaporan Informasi Keuangan secara otomatis (automatic exchange of information/AEoI).
Aturan ini diterbitkan untuk tertib administrasi dan menciptakan keseragaman dalam proses pengelolaan pendaftaran lembaga keuangan dan pelaporan informasi keuangan. Dalam hal terjadi ketidakbenaran atau kebohongan, Ditjen Pajak dapat menindaklanjutinya melalui prosedur pemeriksaan dan penyidikan.
Pemberian Data Pajak Palsu Bisa Berujung Pemeriksaan
Salah satu poin penting dalam surat edaran ini adalah prosedur pengawasan kebenaran isi laporan. Terdapat dua mekanise, yaitu mekanisme pengawasan kebenaran isi pelaporan dalam rangka pelaksanaan perjanjian internasional dan kebenaran isi laporan dalam rangka pelaksanaan ketentuan perundang-undangan di bidan perpajakan. Direktur P2 Humas Ditjen Pajak Hestu Yoga Saksama mengatakan laporan Lembaga Keuangan bisa diperiksa kebenarannya berdasarkan data yang dimiliki otoritas pajak dari pihak lain, seperti otoritas atau yurisdiksi lain.
Sumber: Bisnis Indonesia
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