It should be understood that, for the remission of tax policy is reasonable enforced because a great asset stored abroad. As a case study: Based on data from Tax Justice Network (2010), there were US $ 331 billion or equivalent to Rp 4,500 trillion in assets Indonesian people stationed in the country of asylum tax (tax haven). Global Financial Integrity (2013) puts Indonesia as the country ranked 7th which have illicit funds abroad with the flow of funds of Rp 200 trillion a year

Meanwhile, in globalization era (the era of integrated and openness), the economic order will more and more liquid, which means when there is a change in one region will affect other distinguished to other regions in particular. as a consequence should be existence of policy that is integrated through coordination and collaboration continuously and intensively for the creation of balance and stability in the welfare of all human life around the world.

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