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Nandang Najmudin
UIN Sunan Gunung Djati Bandung
Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Rekonstruksi Peran Indonesia sebagai Negara Berkembang melalui Intervensi Yuridis terhadap Base Erosion and Profit Shifting (BEPS) Makruf, Solihan; Mufti, Rizal Agung; Dermawan, Muhammad Abdi; Husni, Asep; Najmudin, Nandang
Al-Muamalat Jurnal Hukum dan Ekonomi Syariah Vol 11 No 1 (2026): Al-Muamalat: Jurnal Hukum dan Ekonomi Syari'ah
Publisher : IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/muamalat.v11i1.11494

Abstract

This study aims to reconstruct Indonesia’s role as a developing country in addressing the practice of Base Erosion and Profit Shifting (BEPS) through strategic and responsive juridical interventions. The research contributes to enriching academic discourse and provides relevant legal policy recommendations to strengthen the national taxation system against cross-border tax avoidance. The methodology employed is a normative juridical approach with a descriptive-analytical method, conducted through library research on national regulations and international legal instruments, such as the OECD BEPS Action Plan. The findings indicate that although Indonesia has adopted several BEPS actions, there remain gaps in regulatory harmonization and institutional capacity that need to be reconstructed to enable Indonesia to play a more significant role in the global tax order.
Co-Authors Adinda, Nendena Rizqi Ahmad Fathonih, Ahmad Alfani, Feralda Septya Anwari, Amalia Nur Attsani, Adi Purnomo Aulia, Alfi Muhammad Ayi Yunus Rusyana Cason, Christoper Chivalry, Muhammad Alisra Denasetya, Mochamad Rif'at Dermawan, Muhammad Abdi Fauzi, Septian Maulana Hakam, Gilang Akbar El Hidayat, Agi Attaubah Huda, Tamimil Husni, Asep I Nurol Aen Ibrahim, Ahmad Ridho Idzam Fautanu Indriya Fathni Jalaludin, Diding Jalil, Moh Fadhel Abd Januri, Januri Jauhari, Moh. Ahsanuddin Khaeruman, Badri Khoirunnisa, Saskia Fazrin Lamonsya, Muhamad Nabil Lawang, Karimuddin Abdullah Ma'ruf, Nurulloh Misbahul Makruf, Solihan Maulana, Puja Mufti, Rizal Agung Muhammad Kholid Nasrullah Nasrullah Neng Yani Nurhayani, Neng Yani Neni Nuraeni, Neni Padhilah, Piqi Rizki Pahlevi, Afaf Naufal Pelita, Bobang Noorisnan Persada, Muhammad Azaria Kanigara Prayogi Prayogi Rahman, Afrizal Ramadhan, Novandio Satria Rohmatuloh, Piki Rojikin, Umar Sidiq, Gifar Fajar Sugiarti, Lilis Diah Sulastri, Dewi Suprihatin Suprihatin Suprihatno, Andri Syamsul Falah Toisuta, Usman Abdul Jihad Urfan Hilmi Yuniardi, Harry Zulbaidah Zulbaidah, Zulbaidah Zulvia, Ransya Ayu