ANALISIS IMPLEMENTASI DAN IMPLIKASI PILAR 1 OECD TERHADAP SISTEM PERPAJAKAN DI INDONESIA

Fajar, Fadlol Muhammad (2023) ANALISIS IMPLEMENTASI DAN IMPLIKASI PILAR 1 OECD TERHADAP SISTEM PERPAJAKAN DI INDONESIA. Skripsi thesis, Politeknik Keuangan Negara STAN.

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Abstract

Salah satu upaya yang diambil oleh negara-negara OECD/G20 Inclusive Framework for BEPS untuk menjaring penerimaan pajak dari ekonomi digital adalah Pillar One: Unified Approach khususnya Amount A. Penelitian ini bertujuan untuk memperoleh informasi mengenai progress dan kendala atas penerapan Pilar 1 di Indonesia termasuk melihat dampak yang dihasilkan oleh Pilar 1 serta memahami alternatif kebijakan yang berpotensi menjadi pengganti Pilar 1. Metode yang digunakan dalam penelitian ini adalah kualitatif dengan pendekatan studi kasus. Hasil yang diperoleh dalam penelitian ini menunjukkan bahwa saat ini Pilar 1 belum dapat diterapkan karena menemui bermacam kendala dan berkaitan dengan yurisdiksi lain. Jika Pilar 1 telah diterapkan maka implikasi yang muncul berupa penambahan potensi penerimaan pajak yang cukup rendah, penyesuaian kebijakan, sistem administrasi perpajakan, sistem IT dan SDM. Pilar 1 yang berpotensi batal diterapkan memunculkan alternatif kebijakan yang dapat diterapkan oleh Indonesia seperti Digital Service Tax, Article 12B UN Model Convention dan kriteria BUT baru yaitu Significant Economic Presence. Pemerintah harus mempertimbangkan kembali cost and benefit atas rencana penerapan Pilar 1. Pemerintah juga harus mempersiapkan dan menyusun alternatif kebijakan serta aspek pendukung seperti pengembangan sistem IT karena adanya potensi Pilar 1 gagal diterapkan. One of the efforts taken by OECD/G20 Inclusive Framework for BEPS countries to capture tax revenue from the digital economy is called Pillar One: Unified Approach specifically Amount A. This research aims to obtain information on the progress and obstacles on the implementation of Pillar 1 in Indonesia, including the impact generated by Pillar 1 as well as understand policy alternatives that could potentially become replacement for Pillar 1. The method used in this research is qualitative with a case study approach. The results obtained in this study show that currently Pillar 1 cannot be implemented because it encounters various obstacles and is related to other jurisdictions. If Pillar 1 has been implemented, the implications are additional tax revenue potential but relatively low, adjustment on policy, tax administration systems, IT systems and human resources. Pillar 1, which has the potential to be canceled, raises alternative policies that can be implemented by Indonesia such as Digital Tax Service, Article 12B UN Model Convention and new PE criteria namely Significant Economic Presence. The government must reconsider the cost and benefit on implementation of Pillar 1. The government must also prepare and compile alternative policies and supporting aspects such as IT system development due to the potential failure of the Pillar 1 implementation.

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