Keterbukaan Informasi untuk Kepentingan Perpajakan

This book encompasses 10 Chapters covering the guidelines / procedures of data / financial information access mechanisms that the tax authority, financial institutions, non-financial institutions, other entities are obliged to acknowledge. This book is required as guidance for the aforementioned entities to easily comprehend their rights and responsibilities and the correct and efficient process. Similarly important, disclosure of financial information which is essentially the Taxpayers’ data / financial information, they must know what kind of information and when the data must be submitted to the tax authority. Thus, they are able to prepare the necessary documents for evidence in the event of a tax audit. Moreover, the Taxpayer will also obtain information on tax risk management which is highly essential when it is related to data / financial information or other matters that leads to the Taxpayers being audited, as well as the procedures to defend their taxation rights.