id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ijtc-41	Rudi Hartasetiadi; Machfud Sidik	Analysis on Exchange of Information (EOI) to Increase the Quality of Investigation on Beneficial Owner Dispute (BO) According to Verdict of Tax Court from 2013 to 2015 in Directorate of Objection and Appeal	2019	12	.pdf	application/pdf	4555	174	31	Meanwhile, the obstacles that can be found in utilizing Exchange of Information in order to increase the quality of tax auditing on beneficial owner disputes are human resources, i.e, quality and quantity of auditor that still considered less competent, Directorate General of Taxation has not had competent database, there are not yet any regulations about auditing technique about beneficial owner disputes, limited period, low obedience of taxpayers, different interpretations between judges about beneficial owner 30 | Ilomata International Journal of Tax & Accounting Vol. 1 Efforts that could be done to support EOI usage in increasing the quality of tax auditing and beneficial owner dispute are to increase the quality of investigator human resource, forming a competent database system, increase the knowledge awareness of taxpayers, arranging regulation about direction of investigation technique on beneficial owner dispute, adding length of investigation period, arranging a clear law about beneficial owner in determining which has more authority in Indonesia's law and regulation—Minister of Finance Regulation, increasing the cooperation with Tax Treaty cooperating countries or OECD and harmonizing the coordination among internal DGT units (Michalos, 2019) 34 | Ilomata International Journal of Tax & Accounting Vol. 1	cache/ijtc-41.pdf	txt/ijtc-41.txt