PENGARUH TAX TREATY TERHADAP FDI INFLOW DI INDONESIA

Anwar, Firda Maharani (2024) PENGARUH TAX TREATY TERHADAP FDI INFLOW DI INDONESIA. Skripsi thesis, Politeknik Keuangan Negara STAN.

	Text (COVER) 01. Cover_Firda Maharani Anwar_4122220003.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (34kB)
	Text (ABSTRAK) 02. Abstrak_Firda Maharani Anwar_4122220003.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (11kB)
	Text (DAFTAR ISI) 03. Daftar Isi_Firda Maharani Anwar_4122220003.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (25kB)
	Text (BAB I) 05. Bab I_Firda Maharani Anwar_4122220003.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (170kB)
	Text (BAB II) 06. Bab II_Firda Maharani Anwar_4122220003.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (329kB)
	Text (BAB III) 07. Bab III_Firda Maharani Anwar_4122220003.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (142kB)
	Text (BAB IV) 08. Bab IV_Firda Maharani Anwar_4122220003.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (527kB)
	Text (BAB V) 09. Bab V_Firda Maharani Anwar_4122220003.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (79kB)
	Text (DAFTAR PUSTAKA) 10. Daftar Pustaka_Firda Maharani Anwar_4122220003.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (194kB)

Abstract

Penelitian ini didasari oleh pentingnya peran FDI bagi perekonomian negara dan peran tax treaty untuk melindungi hak pemajakan negara dan mencegah pemajakan berganda. Fokus penelitian ini adalah untuk mengetahui pengaruh tax treaty terhadap FDI inflow di Indonesia secara short-term, medium-term, dan long-term, menganalisis tantangan yang dihadapi dalam penerapan tax treaty untuk menarik FDI inflow, serta menganalisis kebijakan terkait dengan tax treaty untuk menarik FDI inflow ke Indonesia. Penelitian ini menggunakan metode campuran yang memadukan penelitian kuantitatif berupa regresi data panel dan penelitian kualitatif berupa analisis tematik. Hasil penelitian menunjukkan bahwa short-term tax treaty tidak berpengaruh, medium-term tax treaty berpengaruh negatif, dan long-term tax treaty berpengaruh positif terhadap FDI inflow di Indonesia. Indonesia juga menghadapi tantangan dalam penerapan tax treaty yang meliputi relevansi klausul tax treaty, trade-off penarikan FDI dan penerimaan negara, disparitas model tax treaty Indonesia dan negara mitra, maraknya praktik penghindaran pajak, dan belum meratanya kualitas SDM otoritas pajak Indonesia. Maka dari itu, penelitian ini menawarkan beberapa rekomendasi kebijakan yaitu mengevaluasi tax treaty secara berkala, meningkatkan bargaining power Indonesia, memanfaatkan MLI, memperluas mitra tax treaty, memasukkan klausul Anti-penghindaran pajak dalam tax treaty, meningkatkan kualitas SDM otoritas pajak Indonesia, dan meningkatkan kesiapan dalam menerapkan two-pillar solution. This research is grounded in the significance of FDI in the country's economy and the role of tax treaties in protecting the state's taxation rights and preventing double taxation. The research focuses on determining the impact of tax treaties on FDI inflows in Indonesia in the short-term, medium-term, and long-term, analyzing the challenges faced in implementing tax treaties in attracting FDI inflows, and examining policies related to tax treaties to attract FDI inflows into Indonesia. This study employs a mixed-method approach, combining quantitative research using panel data regression and qualitative research through thematic analysis. The research findings indicate that short-term tax treaties have no effect, medium-term tax treaties have a negative effect, and long-term tax treaties have a positive effect on FDI inflows in Indonesia. Indonesia also faces challenges in implementing tax treaties, including the relevance of tax treaty clauses, the trade off between attracting FDI and state revenue, disparities between Indonesia's tax treaty model and partner countries, tax avoidance practices, and uneven quality of human resources in the Indonesian tax authority. Therefore, this research offers several policy recommendations, including periodic evaluation of tax treaties, enhancing Indonesia's bargaining power, leveraging the MLI, expanding tax treaty partnerships, incorporating Anti-Tax Avoidance Clause in tax treaties, improving the quality of human resources in the Indonesian tax authority, and enhancing readiness to implement the two-pillar solution.

Actions (login required)

View Item