This study aims to contribute to the continuing discussion about the compatibility and feasibility of the OECD/G20 Pillar Two measures as a solution to address the remaining base erosion and profit-shifting (BEPS) issues. One triggering such a discussion is the significance of Pillar Two for developing countries. In so doing, a literature review is conducted to gain relevant considerations to the Pillar Two implementation. The analysis lead to the comprehension of the issues surrounding Pillar Two, i.e. justification, complicated design, fairness issues, and effectiveness.
International tax reform through Pillar One and Pillar Two aims to address BEPS issues, in addition to the 15 BEPS Actions previously recommended by the OECD and G20. In this regard, the two-pillar solution is expected to bring global tax justice into reality by ensuring MNEs pay a fair share of taxes. Within an international context, redistribution through achieving inter-nation equity is as crucial as the other aspects of equity despite the little attention received. Therefore, this study seeks to investigate whether the two-pillar solution promotes inter-nation equity. Based on the analysis of the entitlement approach and the differentiation approach, Pillar One seems to contribute better to the inter-nation equity than Pillar Two. However, the complexities surrounding Pillar One are likely to set back its positive impact. Meanwhile, a lot more efforts are needed to direct Pillar Two closer to inter-nation equity, having regard to the relatively more benefit of it for developed countries than the developing ones.
Pemerintah merespon dampak pandemi Covid-19 yang dialami pelaku UMKM melalui reformasi perpajakan dalam UU Nomor 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan yaitu ketentuan batasan peredaran bruto tidak kena pajak bagi Wajib Pajak orang pribadi dengan peredaran bruto sampai Rp500 juta dalam satu tahun pajak. Penelitian ini bertujuan menganalisis tingkat kepatuhan dan kendala peningkatan kepatuhan Wajib Pajak KPP Pratama Pematang Siantar, serta memprediksi pengaruhnya terhadap kepatuhan Wajib Pajak orang pribadi dan penerimaan perpajakan KPP Pratama Pematang Siantar sebelum dan sesudah berlakunya UU HPP. Metode pengumpulan data yang digunakan adalah metode wawancara, teknik dokumentasi, studi kepustakaan, dan kuesioner. Hasil penelitian menunjukkan tingkat kepatuhan Wajib Pajak orang pribadi perlu ditingkatkan. Dalam meningkatkan kepatuhan Wajib Pajak orang pribadi tersebut terdapat kendala yaitu kurangnya pemahaman mengenai pemenuhan kewajiban perpajakannya dan akses teknologi yang tidak merata. Solusi yang dilakukan atas kendala tersebut adalah melakukan asistensi, visit/penyisiran, sosialisasi, hingga penyebaran informasi melalui WA Blast/SMS Blast/telepon. Batasan peredaran bruto tidak kena pajak dalam UU HPP berpotensi mengubah formula penentuan Wajib Pajak patuh, salah satunya terkait kepatuhan material mengingat potensi berkurangnya Wajib Pajak yang terutang PPh sesuai PP Nomor 23 Tahun 2018. Penerimaan PPh Final akan mengalami penurunan drastis jika dibandingkan dengan tahun pajak sebelum berlakunya UU HPP.
ABSTRAK The COVID-19 pandemic has wreaked havoc on Indonesia's economy, including the MSME sector. Many MSMEs have seen a drop in revenue or have even gone out of business. The government provides fiscal cushions in the form of incentives for final PP 23 Income Tax borne by the government in order to save the sustainability of MSME actors. The use of these incentives, however, has not been optimal at the national level. This motivates the author to examine how incentive policies are implemented in DGT vertical agencies at the Small Tax Office level. This study employs a combination approach, with data collected via documentation and interviews. The findings revealed that the XYZ Small Tax Office's use of incentives is still inefficient. Several optimization efforts have been undertaken, including socialization, appeals, and AR-provided guidance. However, there are still barriers to using incentives. To make it easier for taxpayers to take advantage of this incentive, the author suggests that information about incentives be disseminated via SMS blast and that realization reporting be done directly on the web without having to upload csv files Pandemi COVID-19 telah memberikan dampak masif bagi sektor perekonomian Indonesia, tak terkecuali sektor UMKM. Banyak pelaku UMKM yang mengalami penurunan omset atau bahkan gulung tikar. Guna menyelamatkan keberlangsungan pelaku UMKM, pemerintah memberikan bantalan fiskal berupa insentif Pajak Penghasilan final PP 23 ditanggung pemerintah (DTP). Namun, pemanfaatan insentif tersebut secara nasional belum optimal. Hal tersebut mendorong penulis untuk meninjau pelaksanaan beleid insentif pada instansi vertikal DJP setingkat KPP Pratama. Penelitian ini menggunakan metode kombinasi dengan pengumpulan data melalui dokumentasi dan wawancara. Hasil penelitian menunjukkan bahwa pemanfaatan insentif di KPP Pratama XYZ masih belum optimal. Beberapa upaya optimalisasi telah dilakukan seperti sosialisasi, himbauan, serta pemberian panduan oleh AR. Namun, kendala pemanfaatan insentif masih timbul. Penulis merekomendasikan agar penyebaran informasi terkait insentif juga dilakukan melalui SMS blast serta pelaporan realisasi dapat dilakukan melalui web secara langsung tanpa mengunggah csv file sehingga lebih mempermudah Wajib Pajak dalam memanfaatkan insentif ini
Pillar 1 OECD muncul untuk memberikan hak pemajakan terhadap negara sumber akibat kendala pemajakan ekonomi digital bagi perusahaan multinasional (PMN). Atas hal tersebut, penelitian ini bertujuan menganalisis pengaruh Pillar 1 OECD terhadap potensi pemajakan ekonomi digital di Indonesia, kesiapan otoritas pajak dan sistem yang memfasilitasi, serta hukum domestik yang mewadahi implementasi Pillar 1 OECD. Metode yang digunakan adalah studi kepustakaan dan wawancara. Alokasi hak pemajakan bagi yurisdiksi pasar diperkirakan akan memunculkan potensi tambahan penerimaan pajak yang mewujudkan keadilan dalam sistem perpajakan internasional. Akan tetapi, beberapa hal perlu ditingkatkan, seperti penyiapan teknologi informasi, sumber daya manusia, dan penyederhanaan dalam proses administrasi perpajakan bagi MNE. Terkait hukum domestik, Pasal 32A UU HPP telah dapat memfasilitasi penerapan Pillar 1.
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