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All Journal ASEAN Journal on Hospitality and Tourism Journal of Central Banking Law and Institutions
Ramadhani, Ressita
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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COMPARATIVE ANALYSIS OF CBDC AND TAX LAW ENFORCEMENT IN SELECTED COUNTRIES Ramadhani, Ressita; Farisy, Zakka; Puteri, Dina Silvia
Journal of Central Banking Law and Institutions Vol. 4 No. 1 (2025)
Publisher : Bank Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21098/jcli.v4i1.275

Abstract

This study explores the prospective Central Bank Digital Currency (CBDC) transactions whilst implementing the Automatic Exchange of Information (AEOI) procedures as part of tax law enforcement in Indonesia. The study seeks to address the challenges and opportunities associated with AEOI within a CBDC framework, considering their potential impact on financial transparency, data privacy, and regulatory compliance. Through normative research, comprehensively reviewing relevant literature and policy analysis, the study identifies best practices from other countries, including ASEAN, East Asia, Oceania, The Bahamas, and Sweden, and it aims to develop recommendations for designing an efficient and secure AEOI framework for CBDC transactions in Indonesia. The findings of this study are derived from lessons learnt from selected countries regarding AEOI practices: Australia, Brunei Darussalam, China, Japan, South Korea, Malaysia, New Zealand, and Singapore. Additionally, Sweden and the Bahamas provide aspirational benchmarks for CBDC implementation while simultaneously implementing AEOI. Recommendations are also generated to improve Indonesia’s CBDC and AEOI implementation progress.
Bahasa Inggeris Ramadhani, Ressita; Rafee, Abidah
ASEAN Journal on Hospitality and Tourism Vol. 22 No. 2 (2024):
Publisher : Centre For Tourism Planning and Development

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5614/ajht.2024.22.2.01

Abstract

The global tourism industry has suffered significant losses due to the impact of global pandemic Covid-19. This paper examines the policies and efforts adopted by the local authorities of Indonesia and Brunei Darussalam to support their sustainable tourism industries and it seeks to draw lessons from both countries. The research will primarily focus on ecotourism issues and challenges in specific areas such as national parks, natural landscapes, and historical sites in both countries. Specific destinations within these eco-tourism categories for Indonesia’s; Bogor Botanical Garden, Onrust Archeological Park in Thousand Island Jakarta, and North Sulawesi Mountain Landscape. For Brunei Darussalam’s; Kampong Ayer, Sumbiling Eco-Village, and Ulu Temburong National Park. This study reveals challenges in tourism industry stakeholders’ participation level, inadequate and improper tourism infrastructure, a lack of skilled workforce employment. and insufficient public education on eco-tourism in both nations. Recommendations emphasize the importance of capacity building for stakeholder collaboration, infrastructure acquisition, and technology-driven knowledge transfer. The limitations of this study lie in the scarcity of research on empirical study and the unavailability of high-level official interviews. Therefore, for future research, it is important to assess the effectiveness of Indonesia and Brunei Darussalam government’s direct response such as funding mechanism policy, infrastructures development policy, and the utilization of digital platform policy. Besides, it is also important to assess the Indonesia and Brunei Darussalam government’s response to and anticipation of ecotourism issues for both countries.
Co-Authors Dina Silvia Puteri Farisy, Zakka Rafee, Abidah