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All Journal Journal of Tax Law and Policy Scientium Law Review Journal of Governance and Administrative Issues The Scientia Law and Economics Review The Scientia Journal of Economics Issues Journal of Public Administration and Policy
Yudisatria, Aria
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Journal of Tax Law and Policy

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ADDRESSING GLOBAL TAX AVOIDANCE AND TAX EVASION IN INDONESIA Yudisatria, Aria
Journal of Tax Law and Policy Vol. 3 No. 1 (2024): Journal of Tax Law and Policy
Publisher : Scientia Integritas Utama

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Abstract

Globalisation has significantly reshaped the global economy, enabling the seamless movement of capital, resources, and information across borders. While this transformation has brought economic benefits, it has also facilitated aggressive tax avoidance and evasion by multinational enterprises (MNEs) and individuals. These actors exploit international tax loopholes, shifting profits to tax havens to minimise tax liabilities. In Indonesia, this phenomenon poses a serious challenge, leading to substantial revenue losses that impact economic development and social welfare. This research examines the relationship between globalisation and tax avoidance, focusing on the Indonesian context. It explores the role of global tax governance and the implementation of a smart regulation framework as potential solutions. The study argues that an inclusive global tax governance system and a responsive regulatory tax regime through smart regulation are crucial to effectively addressing aggressive tax avoidance and evasion in Indonesia.
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