Peran Global Minimum Tax dalam Mengatasi Penghindaran Pajak Perusahaan Multinasional di Indonesia

Iren Grecia br Sinaga; Rispi Aeni Nurhalifah; Tanti Amalia Hidayat; Abdilah Abdilah

doi:10.61132/anggaran.v3i4.2055

Authors

Iren Grecia br Sinaga Universitas Pertiwi
Rispi Aeni Nurhalifah Universitas Pertiwi
Tanti Amalia Hidayat Universitas Pertiwi
Abdilah Abdilah Universitas Pertiwi

DOI:

https://doi.org/10.61132/anggaran.v3i4.2055

Keywords:

BEPS, Global Minimum Tax, Indonesia, International Tax, OECD

Abstract

This paper discusses the role of the global minimum tax in addressing tax avoidance by multinational corporations in Indonesia. This policy is the result of an agreement between the OECD/G20 (Organization for Economic Co-operation and Development) in the Base Erosion and Profit Shifting (BEPS) 2.0 project, which aims to reduce global tax avoidance practices by multinational corporations (MNEs). With a minimum rate of 15%, the GMT is expected to create fiscal justice and strengthen the tax base in developing countries like Indonesia. This research uses a qualitative approach based on a review of literature from the OECD, IMF, and academic journals. The analysis shows that the implementation of the GMT has positive potential in increasing state revenues, but also poses administrative challenges and the risk of reducing investment competitiveness. The Indonesian government needs to adjust tax regulations and strengthen fiscal administration capacity to optimize the benefits of this policy. This study also confirms the importance of international cooperation in the successful implementation of the GMT and reducing the potential for tax avoidance by multinational corporations. Furthermore, regular monitoring and evaluation are needed to assess the impact of this policy on the Indonesian economy and to ensure that the implementation of the GMT does not hinder economic growth and investment in strategic sectors.

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