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All Journal Proceeding SENDI_U E-Dimas: Jurnal Pengabdian kepada Masyarakat Journal of Economic, Bussines and Accounting (COSTING) Jurnal Samudra Ekonomi dan Bisnis BENING Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Jurnal Manajemen dan Profesional Indo-Fintech Intellectuals: Journal of Economics and Business Summa : Journal of Accounting and Tax
Listyawati, Ika
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Nursing Social Sciences

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Tax Governance in the Era of Pillar Two: Legal Certainty, Risk Management, and Strategic Responses in Indonesia Listyawati, Ika; Nurlaela, Lina
Summa : Journal of Accounting and Tax Vol. 3 No. 2 (2025): April 2025
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v3i2.888

Abstract

This study investigates Indonesia’s implementation of a global minimum tax under PMK 136/2024, which aligns with the OECD’s Pillar Two framework. The regulation introduces a 15% minimum effective tax rate for multinational enterprises (MNEs), aiming to address tax base erosion and ensure fair cross border taxation. The primary objective of this research is to assess the compliance implications, strategic adjustments, and governance challenges faced by MNEs operating in Indonesia under this new regime. A qualitative methodology was employed, incorporating literature synthesis, comparative regulatory analysis, and thematic interpretation of professional insights and policy documentation. The study draws upon Indonesia’s regulatory structure, OECD guidance, and professional commentaries to evaluate legal certainty, compliance obligations, and strategic tax planning responses. Key findings reveal that the regulation significantly increases administrative burdens for MNEs, particularly in managing GloBE Information Returns, calculating jurisdictional effective tax rates, and reconciling data between reporting streams. Transitional provisions, such as safe harbours and SBIE carve outs, offer partial relief but require detailed governance. The study also highlights that egal ambiguities, such as differences in interpretation of SBIE and limited administrative capacity, pose compliance risks in the form of late GIR reporting, errors in ETR calculations, and potential fines during the transition phase. The study concludes that Indonesia’s adoption of global minimum tax standards marks a transformative step in international tax policy. While the regulation promotes alignment with global norms, its successful implementation hinges on regulatory clarity, digital infrastructure, and institutional readiness. The findings offer practical guidance for policymakers and corporate decision makers seeking to navigate complex international tax reforms.
ANALISIS PENGARUH DAYA TARIK, FASILITAS, DAN AKSESBILITAS TERHADAP MINAT BERKUNJUNG KEMBALI DI WISATA HERITAGE KOTA LAMA SEMARANG Muzakki, Athif Khoosyi; Listyawati, Ika
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/z3ajxp48

Abstract

Wisata Heritage Kota Lama Semarang merupakan salah satu destinasi unggulan yang menawarkan daya tarik budaya dan sejarah. Lokasi ini ramai dikunjungi wisatawan lokal maupun luar daerah, terutama pada akhir pekan dan musim liburan. Untuk meningkatkan kunjungan ulang, pengelola kawasan perlu memperhatikan faktor-faktor yang mempengaruhi minat berkunjung kembali wisatawan. Tujuan penelitian ini adalah untuk menganalisis pengaruh daya tarik, fasilitas, dan aksesibilitas terhadap minat berkunjung kembali wisatawan di wisata Heritage Kota Lama Semarang. Metode yang digunakan adalah kuantitatif dengan teknik non-probability sampling dengan purposive sampling untuk menentukan sampel dan quota sampling untuk menentukan jumlah minimal responden yaitu sebanyak 100 orang wisatawan. Teknik pengumpulan data dilakukan dengan menyebarkan kuesioner secara langsung, dengan pengukuran menggunakan skala Likert 1–5, dari skor terendah 1 hingga tertinggi 5. Alat analisis yang digunakan meliputi uji validitas, uji reliabilitas, uji asumsi klasik, regresi linier berganda, uji t (parsial), uji f (simultan), dan uji determinasi. Data yang diperoleh diolah menggunakan aplikasi SPSS versi 26. Hasil penelitian menunjukkan bahwa daya tarik, fasilitas, dan aksesibilitas berpengaruh positif dan signifikan terhadap minat berkunjung kembali. Daya tarik merupakan variabel yang memiliki pengaruh paling besar, diikuti oleh aksesibilitas dan fasilitas.
Co-Authors Ade Sarmini Feriani Budiyah Harries Arizonia Ismail, Harries Arizonia Jeffi Mutiara Kartika, Erawati Kawuri, Sri Muzakki, Athif Khoosyi Nasihin, Ihsan nurlaela, lina Prawatiningsih, Desty Purwandari, Dian Puspitasari, Meliana Putri, Elvera Arifia Romi, Hutri Agus Sandjaja, Renata Wulanika Sindu, Dimas Sucipto, Budi Suhaji Suhaji sumardin, sumardin Widaningsih, Rr. Ayu Widjaja, Stephanus