One of the G20 agendas is a commitment to nurturing global cooperation to create global financial stability based on justice principles and mutually agreed rules to achieve just and equal prosperity. Trade relations and investment between countries is an instrument that has been proven able to combat poverty in the last four decades. Asia is an area benefiting from world trade relations that has spurred economic revival and poverty reduction from Japan, South Korea, PRC, ASEAN, India and countries in South Asia.Indonesia as a G20 member country is ready to participate in the implementation of Automatic Exchange of Information (AEOI) cooperation and the implementation of the principle of Base Erosion and Profit Shifting (BEPS) comprehensively and effectively. Indonesia needs international taxation cooperation to overcome tax evasion. Information exchange cooperation is essential for achieving fair taxation and implementation rules between countries. There is no longer a safe place for tax evaders in the world. The tax liability of the e-commerce corporations must be fair and the greater part should be enjoyed by the country where the transactions are located, not where they are registered. The purpose of this research is to improve the role of foreign customer information delivery system (SIPINA) that is currently only for cooperation with America. Research Method used is qualitative method. Data analysis is done using descriptive analysis. The results of the research indicate that the application of the Foreign Customer Information Delivery System (Sipina) for banking information exchange program or Foreign Account Tax Compliance Act (FATCA) with the US Government becomes the medium for banks to send customer data to the Financial Services Authority that is then sent to the Directorate General of Tax Directorate General of Taxation). The Sipina platform needs to be developed to support the broader context, the Automatic Exchange of Information. Automatic Exchange of Information is expected not only with America, but also with other countries. Completion of the application will serve as a media for reporting customer data both domestically and internationally within the deadline agreed by 101 countries incorporated in the Organization for Economic Cooperation and Development (OECD). Completion of the SIPINA application is expected to further facilitate banking and other financial service providers.
Keywords: tax, e-commerce, financial services