ANALISIS DAMPAK IMPLEMENTASI PAJAK MINIMUM GLOBAL TERHADAP KEBIJAKAN INSENTIF PAJAK DI INDONESIA

Wisanggeni, Zufar Lutfi (2025) ANALISIS DAMPAK IMPLEMENTASI PAJAK MINIMUM GLOBAL TERHADAP KEBIJAKAN INSENTIF PAJAK DI INDONESIA. Skripsi thesis, Politeknik Keuangan Negara STAN.

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Abstract

Pemerintah Indonesia resmi menerapkan ketentuan pajak minimum global melalui PMK 136 Tahun 2024. Ketentuan ini mengatur pengenaan pajak tambahan bagi Perusahaan Multinasional yang grupnya masuk dalam cakupan pajak minimum global dan memiliki tarif pajak efektif di bawah tarif minimum 15%. Implementasi ketentuan ini mempengaruhi efektivitas pemberian insentif pajak penghasilan. Penelitian ini bertujuan untuk menganalisis dampak penerapan pajak minimum global terhadap insentif pajak penghasilan yang telah ada di Indonesia, respons pemerintah terhadap insentif terdampak, dan opsi insentif baru yang sesuai dengan ketentuan pajak minimum global serta dapat diterapkan di Indonesia. Penelitian ini dilakukan karena belum terdapat penelitian yang membahas secara menyeluruh dampak dari insentif pajak penghasilan di Indonesia setelah implementasi ketentuan pajak minimum global. Penelitian ini merupakan penelitian kualitatif dengan pengumpulan data melalui wawancara dengan pengambil kebijakan, akademisi, dan praktisi pajak. Hasil penelitian menunjukkan insentif pajak tax holiday memberikan dampak tinggi penurunan tarif pajak efektif. Sedangkan insentif pajak tax allowance dan super tax deduction memberikan dampak kecil hingga sedang penurunan tarif pajak efektif. Insentif pajak penyusutan dipercepat tidak berdampak mengurangi tarif pajak efektif. Respons yang dilakukan pemerintah adalah mengevaluasi insentif pajak terdampak kebijakan ini. Hasil evaluasi awal adalah memperpanjang batas waktu pengajuan tax holiday hingga 31 Desember 2025. Hal ini dilakukan karena mayoritas perusahaan yang menerima tax holiday berada di luar cakupan ketentuan pajak minimum global. Pemerintah memiliki waktu hingga 31 Desember 2025 untuk menentukan kebijakan tax holiday ke depan. Terdapat tiga opsi kebijakan tax holiday di masa mendatang yaitu tetap memperpanjang, memodifikasi, atau menghapus. Pemerintah memerlukan insentif pajak baru untuk perusahaan yang masuk ke dalam cakupan pajak minimum global. Terdapat dua opsi jenis insentif pajak yang sesuai kebijakan ini yaitu cash grant dan qualified refundable tax kredit (QRTC). QRTC lebih mungkin diterapkan di Indonesia dibanding cash grant. QRTC memiliki ciri dapat dikembalikan secara kas atau setara kas dalam jangka waktu empat tahun. The Indonesian government has officially implemented the Global Minimum Tax (GMT) through Minister of Finance Regulation (PMK) 136 of 2024. This regulation imposes a top-up tax on Multinational Enterprises (MNEs) within the scope of the GMT whose Effective Tax Rate (ETR) falls below the 15% minimum rate. Its implementation affects the effectiveness of corporate income tax incentives. This study analyzes the impact of GMT implementation on existing tax incentives in Indonesia, the government’s response to affected incentives, and potential new xii incentives that comply with GMT rules while remaining applicable in Indonesia. This study is necessary as no comprehensive research has yet examined the impact of GMT on corporate tax incentives in Indonesia. Using a qualitative approach, data were collected through interviews with policymakers, academics, and tax practitioners. The findings indicate that the tax holiday significantly reduces ETR, while tax allowance and super tax deduction have a small to moderate impact. Meanwhile, accelerated depreciation does not contribute to ETR reduction. In response, the government is evaluating affected incentives, initially deciding to extend the tax holiday application deadline until December 31, 2025, since most recipients fall outside the GMT scope. The government has until this deadline to determine the future policy direction of the tax holiday, with three possible options: extension, modification, or elimination. Additionally, new incentives are needed for entities within the GMT scope. Two potential tax incentives that align with GMT rules are cash grants and Qualified Refundable Tax Credits (QRTC), with QRTC being the more feasible option for Indonesia. QRTC is characterized by its ability to be refunded in cash or cash-equivalent within four years.

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