Implikasi Penerapan Pilar 2 OECD di Indonesia

Sihab, Muhammad Mufti Harir (2022) Implikasi Penerapan Pilar 2 OECD di Indonesia. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Konsensus Pilar 2 atau dikenal sebagai pajak minimum global merupakan salah satu instrumen reformasi aturan perpajakan internasional yang diusung oleh anggota Inclusive framework (IF) OECD/G20 guna mengatasi masalah Base Erosion and Profit Shifting (BEPS) yang masih tersisa. Penggeseran laba ke negara pajak rendah dan kompetesi pajak yang tidak sehat diharapkan dapat dikurangi dengan aturan-aturan yang tercakup pada Pilar 2 sehingga pendapatan pajak yang dulu hilang dapat diterima kembali oleh negara-negara yang berkomitmen atas konsensus tersebut. Tujuan penelitian ini untuk mengetahui hubungan aturan penyusun Pilar 2, potensi penerimaan pajak tambahan di Indonesia, dan dampak biaya pengadministrasiannya bagi otoritas pajak di Indonesia. Metode yang digunakan dalam penelitian ini adalah metode kualitatif dengan strategi wawancara dan literatur yang relevan. Hasil penelitian menunjukkan bahwa terdapat potensi penerimaan pajak yang relatif kecil bagi Indonesia atas implementasi Pilar 2 dengan membuat studi kasus melalui skenario sederhana terkait pengaplikasian aturan penyusun Pilar 2 dan belum terdapat jumlah pasti biaya administrasi yang akan ditanggung oleh otoritas pajak di Indonesia./ A Pillar Two’s consensus or well known as a global minimum tax is one of an instrument of international taxation law reformation initiated by members of Inclusive Framework (IF) OECD/G20 in order to dealing with remaning Base Erosion and Porfit Shifting (BEPS) issues. Profit shifting and tax competition which was not sound is hoped to dampen with the rules included in Pillar Two, as a result, tax revenue having once lost could be received back to the countries making commitment for the consensus. This study aims to understand a relations of rules composing Pillar Two, potential of top-up tax revenue, and its implication for administrative costs faced by tax outhority in Indonesia. This study use cualitative method with interview strategy and relevant literatures. The results of this study shows there could be potential of relatively small top-up tax revenue for Indonesia over implementating of Pillar Two by making case study through simple scenario of applied rules compiling Pillar Two and having not yet certain administrative costs measures in charge of tax outhority in Indonesia.

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