Print Email Facebook Twitter Beyond IT infrastructure choices: An analytical model supporting the implementation of a tax standard Title Beyond IT infrastructure choices: An analytical model supporting the implementation of a tax standard: A Comparative case study of the adoption of IT Infrastructure and Governance for AEOI standard in The Netherlands and Indonesia Author Kurnia, Rizky Amalia (TU Delft Technology, Policy and Management) Contributor Janssen, Marijn (mentor) Scholten, Victor (graduation committee) Praditya, Dhata (mentor) Degree granting institution Delft University of Technology Programme Management of Technology Date 2019-01-17 Abstract Automatic Exchange of Information (AEOI) standard is an initiative to eradicate offshore tax evasion using utilizing the advancement of technology so that each participating country can perform cross border information sharing. However, challenges arise especially for the developing countries regarding the fulfillment of needed IT infrastructure enabling the automated reporting process. To date, little is found in the literature related to the empirical study on the types of IT infrastructure that support the reporting process. Therefore, in this research, we aim to investigate the forms of IT infrastructure and its governance that could enable the reporting for the AEOI purpose, while also exploring the determinants influencing the selected approach. The objective is realized by developing an analytical framework that helps in analyzing the problem and apply it to a case study in two countries which is the Netherlands and Indonesia. In the end, our research signifies two different types of IT infrastructure and governance approach, in which there is no superior or the best-fit for the implementation because the choice of infrastructure will depend on the contextual factors that affect the needed requirements. Subject AEOI StandardInter-organizational systemstax data exchange To reference this document use: http://resolver.tudelft.nl/uuid:bc60e859-2aeb-4c27-9b44-bd5ad8fe419a Part of collection Student theses Document type master thesis Rights © 2019 Rizky Amalia Kurnia Files PDF MSc_Thesis_Rizky_Amalia_Kurnia.pdf 3.89 MB Close viewer /islandora/object/uuid:bc60e859-2aeb-4c27-9b44-bd5ad8fe419a/datastream/OBJ/view