Pengaturan Perpajakan Di Indonesia: Aksesi Indonesia Terhadap Organisation for Economic Co-operation and Development
DOI:
https://doi.org/10.31328/wy.v7i3.5164Keywords:
BEPS, OECD, TaxAbstract
To become a member of the Organisation for Economic Co-operation and Development (OECD), Indonesia needs to adjust tax regulations and laws in accordance with the standards or guidelines set by the Organisation for Economic Co-operation and Development (OECD). There are many aspect that included if Indonesia want to become a member of the Organisation for Economic Co-operation and Development (OECD). One aspect of taxation that Indonesia needs to adjust is the Inclusive Framework on Base Erosion and Profit Sharing (BEPS). Indonesia already show their commitment to Inclusive Framework on Base Erosion and Profit Sharing (BEPS). However, in implementation, Indonesia has not yet applied the principle of Inclusive Framework on Base Erosion and Profit Sharing (BEPS). Therefore, this article aims to analyse what domestic tax regulations or laws need to be adjusted by the Indonesian Government to comply with this Inclusive Framework. This research is qualitative research with a normative juridical approach that relies on literature study as a data collection technique. The results of this research show that the Indonesian Government needs to make adjustments to tax regulations in each of the 15 action plans of the Inclusive Framework on Base Erosion and Profit Sharing (BEPS) and Indonesia needs to do effectively if Indonesia want to become a member of the Organisation for Economic Co-operation and Development (OECD)References
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