ANALISIS PERUMUSAN KEBIJAKAN MANDATORY DISCLOSURE RULES SEBAGAI ALTERNATIF DALAM MENGATASI PRAKTIK PENGHINDARAN PAJAK DI INDONESIA
DOI:
https://doi.org/10.31092/jpi.v1i1.163Keywords:
Penghindaran pajak, Perencanaan pajak agresif, MDR, KebijakanAbstract
ABSTRACT
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Tax avoidance is one of the most serious problems faced by countries in the world, especially for countries that make taxes as their main revenues. Tax avoidance practices will reduce the source of revenues in the country and become a potential for unhealthy competition between countries. OECD and G-20 countries have a plan to overcome tax avoidance in the whole world and to improve international tax regulations, one of which is that information transparency related to aggressive tax planning by Mandatory Disclosure Rules (MDR) policy. Indonesia is the association member but has not implemented that policy. As an OECD recommendation, the MDR policy form should be researched in order to be applicable in the taxation system in Indonesia.
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ABSTRAK
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Penghindaran pajak merupakan salah satu permasalahan serius yang dihadapi oleh negara- negara di dunia ini, khususnya bagi negara yang menjadikan pajak sebagai sumber utama pendapatan negara. Praktik penghindaran pajak akan mengurangi sumber penerimaan negara dalam negeri dan menjadi potensi persaingan yang tidak sehat antar negara. Organisation for Economic Development(OECD) bekerja sama dengan negara anggota G-20 berusaha mengatasi praktik penghindaran pajak di dunia dan ingin memperbaiki regulasi perpajakan internasional, salah satunya dengan cara tranparansi informasi terkait perencanaan pajak yang bersifat agresif dalam bentuk kebijakan Mandatory Disclosure Rules (MDR). Indonesia sebagai salah negara anggota sampai saat ini belum menerapkan kebijakan tersebut. Sebagai rekomendasi OECD, bentuk kebijakan MDR tersebut perlu diteliti agar dapat diterapkan dalam sistem perpajakan di Indonesia.Downloads
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