RESPON INDONESIA DALAM MENGHADAPI FOREIGN ACCOUNT TAX COMPLIANCE ACT (FATCA) TAHUN 2013 – 2018
Abstract
This research discuss about Indonesian Response in facing Foreign Account Tax Compliance Act (FATCA) during 2013-2018. The purpose of this research is to analyze about Indonesian foreign policy as the response in facing FATCA. Based on the research that has been hold, the researcher found that Indonesia made two foreign policies as the response in facing FATCA. The first foreign policy is a bilateral cooperation between Indonesia and United State of America that discussing about FATCA. The second foreign policy is Indonesia and also the member of G20 force the Organization Economic for Co-operation and Development (OECD) to make a new system that adopted from FATCA that is Common Reporting Standard (CRS).