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Arah Reformasi Pajak

& Perubahan Lanskap


Pajak Internasional
Darussalam, S.E., Ak., CA., M.Si., LL.M Int.Tax
Globalization & Tax Base Erosion
Conceptual Framework & Impacts

Shadow Gross Domestic


Economy Product

US$ 21-32 T Impact of globalization


Akumulasi harta dan Tax
penghasilan yang
disembunyikan di
competition US$ 100-240 M
Base erosion and Penerimaan PPh
luar yurisdiksi antara Taxable Income profit shifting Badan global hilang
tahun
1970-2010. Offshore tax setiap tahun.
evasion
US$ 6 T
Kekayaan HNWI
disimpan di tax
Unreported Sources of
haven dan tidak
dipajaki sama and unpaid tax
Tax Revenue tax leakage
sekali.

Source: Alex Cobham, Tax Evasion, Tax Avoidance, and Finance Development, Queen
Elizabeth House Working Paper 129, (2005): 16

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Offshore Tax Evasion & BEPS in Indonesia

Myths or Realities?

Number of MNEs Suffered Loss in Inward FDI position in


Indonesia (2004 2013) Indonesia (2014)
3000 2794
2658
2446 2370
2500
2207
2078
2160
Netherlands (1)
2000
1752
1452 1492
1500

1000

500 Singapore (2)

0
2004 2005 2006 2007 2008 2009 2010 2011 2012 2013

Source: DGT, Antara, Media Indonesia

Mengalami kerugian selama Mauritius (8)


5 tahun berturut-turut
Source: IMF, CDIS
3

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Combating Offshore Tax Evasion & BEPS

Global Agenda

UN Sustainable Development Goals 2030 and Addis Ababa Agenda Financing For
Development (2015): countries agreed to widening the revenue base, improving tax
collection, and combatting tax evasion and illicit financial flows.

OECD/G20 Global Forum


OECD/G20 Base Erosion
on Transparency and
and Profit Shifting
Exchange of Information
(BEPS) Action Plan
for Tax Purposes

The Platform for Collaboration on Tax (2016)

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Combating Offshore Tax Evasion
Exchange of Information

EoI

International By request Spontaneous Automatic


Non-Tax
Compliance &
Offshore Tax
Evasion

IDEAL

101 negara telah berkomitmen untuk


mengimplementasikan AEOI di tahun 2017
(54 yurisdiksi) dan 2018 (57 yurisdiksi). Indonesia
sendiri akan memulainya per September 2018
5

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cause cure

BEPS & Countermeasures


6

4/4/17
Thank You

Darussalam, S.E., Ak., CA., M.Si., LL.M Int.Tax

4/4/17
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