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All Journal Advances in Management & Financial Reporting Advances in Community Services Research
Suryani Suryani
Universitas Tarumanagara, Jakarta, Indonesia
Economics, Econometrics & Finance Other

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Penerapan Pajak Minimum Global (GMT) di Indonesia Suryani Suryani
Advances in Management & Financial Reporting Vol. 4 No. 1 (2026): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v4i1.695

Abstract

Tujuan: Penelitian ini bertujuan memetakan cakupan, mekanisme, dan implikasi awal penerapan Global Minimum Tax (GMT) di Indonesia berdasarkan kerangka OECD/G20 Inclusive Framework dan PMK No. 136 Tahun 2024, serta menguji secara konseptual bagaimana kebijakan ini memperkuat hak pemajakan yurisdiksi sumber melalui top-up tax. Metode Penelitian: Penelitian menggunakan desain kualitatif deskriptif dengan pendekatan studi dokumen. Data dikumpulkan dari dokumen OECD terkait GloBE Rules dan regulasi domestik PMK No. 136 Tahun 2024. Analisis dilakukan melalui pemetaan kebijakan, identifikasi ketentuan utama (ambang €750 juta, tarif efektif minimum 15%, IIR, QDMTT, UTPR, de minimis, dan SBIE), serta interpretasi implikasi fiskal dan administrasi. Hasil dan Pembahasan: Hasil menunjukkan bahwa GMT di Indonesia berlaku bagi grup MNE dengan pendapatan konsolidasi ≥ €750 juta (2 dari 4 tahun). Mekanisme IIR–QDMTT–UTPR membentuk sistem berlapis agar pajak minimum dipungut, sementara QDMTT strategis untuk mencegah top-up tax dipungut negara lain. SBIE memberikan pengurangan berbasis aset dan payroll namun menurun bertahap hingga 2033. Implikasi: Temuan menegaskan perlunya kesiapan administrasi, penyesuaian insentif fiskal, dan strategi daya saing investasi berbasis non-pajak. Studi lanjutan disarankan menguji dampak empiris GMT terhadap penerimaan dan keputusan investasi.
Free Tax Clinic for the Public and Microbusiness Owners Suryani Suryani
Advances in Community Services Research Vol. 4 No. 2 (2026): March - August
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/acsr.v4i2.1094

Abstract

Purpose: This study evaluates the strategic role of free tax clinics in enhancing fiscal literacy, tax compliance, and access to fiscal services among low-income individuals and microentrepreneurs, with particular attention to their contribution to fiscal justice and economic empowerment in developing countries, especially Indonesia. Research Method: A Systematic Literature Review (SLR) was conducted using academic articles and best-practice reports from international and national sources related to tax clinics, financial literacy, tax compliance, and MSME empowerment. The selected literature was analyzed thematically to identify key contributions, implementation patterns, and challenges. Results and Discussion: Free tax clinics improve taxpayers’ understanding, access to fiscal incentives, and self-reporting capacity, particularly among MSMEs. Their effectiveness is strengthened by multistakeholder collaboration and integrated educational and community-based approaches. However, implementation remains constrained by low financial literacy, limited human resources, and cultural barriers. Implications: Policymakers should expand inclusive, evidence-based, and sustainable community tax services while strengthening public participation. Further research should empirically assess their long-term impacts. Originality: This study integrates fiscal literacy, tax access, compliance, and community empowerment into a unified framework for examining free tax clinics in developing-country contexts.
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