ANALYSIS OF THE IMPLEMENTATION OF GLOBAL MINIMUM TAX IN INDONESIA: PROSPECTS AND OBSTACLES

ALAIKA, ABDULLAH AZIZ (2024) ANALYSIS OF THE IMPLEMENTATION OF GLOBAL MINIMUM TAX IN INDONESIA: PROSPECTS AND OBSTACLES. Skripsi thesis, Politeknik Keuangan Negara STAN.

	Text (COVER) 01. Cover_Abdullah Aziz Alaika_4132220064.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (2MB)
	Text (ABSTRAK) 02. Abstrak_Abdullah Aziz Alaika_4132220064.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (2MB)
	Text (DAFTAR ISI) 03. Daftar Isi_Abdullah Aziz Alaika_4132220064.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (2MB)
	Text (BAB 1) 05. Bab I_Abdullah Aziz Alaika_4132220064.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (2MB)
	Text (BAB 2) 06. Bab II_Abdullah Aziz Alaika_4132220064.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (2MB)
	Text (BAB 3) 07. Bab III_Abdullah Aziz Alaika_4132220064.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (2MB)
	Text (BAB 4) 08. Bab IV_Abdullah Aziz Alaika_4132220064.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (2MB)
	Text 08. Bab IV_Abdullah Aziz Alaika_4132220064.pdf Restricted to Repository staff only Download (2MB)
	Text (BAB 5) 09. Bab V_Abdullah Aziz Alaika_4132220064.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (4MB)
	Text (DAFTAR PUSTAKA) 10. Daftar Pustaka_Abdullah Aziz Alaika_4132220064.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (2MB)

Abstract

This research aims to analyze the rationales for the adoption of the global minimum tax in Indonesia, assess the probable consequences resulting from its implementation, and provide policy suggestions for its effective implementation in Indonesia. This study employs a qualitative methodology, using illustrative and SWOT analysis techniques. The data used consist of primary data obtained via interviews and secondary data acquired from tax officials. The research findings indicate a global consensus, the ineffectiveness of tax incentives, and the need to sustain the tax base. These factors have led Indonesia to adopt the global minimum tax. The adoption of global minimum tax has potential for minimizing harmful tax competition, expanding the tax base, and raising tax revenue. Nevertheless, there exist obstacles in terms of human capability, data and information system availability, legal complexity, and compliance cost. This research furthermore offers policy suggestions about augmenting human resource capacity and simplifying business permit to facilitate the execution of the global minimum tax. This research focuses on the concept of tax fairness in its examination. This analysis offers a perspective on the equity of taxation, as shown by the rationale for its implementation and the consequences that would result from Indonesia's adoption or rejection of the global minimum tax policy. Penelitian ini bertujuan untuk menganalisis alasan penerapan pajak minimum global di Indonesia, menilai konsekuensi yang mungkin timbul dari penerapannya, dan memberikan saran kebijakan untuk penerapannya yang efektif di Indonesia. Penelitian ini menggunakan metodologi kualitatif dengan menggunakan teknik analisis ilustratif dan SWOT. Data yang digunakan terdiri dari data primer yang diperoleh melalui wawancara dan data sekunder yang diperoleh dari otoritas pajak. Temuan penelitian menunjukkan adanya konsensus global, ketidakefektifan insentif pajak, dan kebutuhan untuk mempertahankan basis pajak. Faktor-faktor ini telah mendorong Indonesia untuk mengadopsi pajak minimum global. Penerapan pajak minimum global memiliki potensi untuk meminimalkan persaingan pajak yang merugikan, memperluas basis pajak, dan meningkatkan penerimaan pajak. Namun demikian, terdapat beberapa kendala dalam hal kemampuan sumber daya manusia, ketersediaan data dan sistem informasi, kompleksitas hukum, dan biaya kepatuhan. Penelitian ini selanjutnya memberikan saran kebijakan untuk meningkatkan kapasitas sumber daya manusia dan menyederhanakan izin usaha untuk memfasilitasi pelaksanaan pajak minimum global. Penelitian ini berfokus pada konsep keadilan pajak dalam pemeriksaannya. Analisis ini menawarkan perspektif tentang keadilan perpajakan, yang ditunjukkan oleh alasan penerapannya dan konsekuensi yang akan dihasilkan dari adopsi atau penolakan Indonesia terhadap kebijakan pajak minimum global.

Actions (login required)

View Item