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All Journal Journal of Tax Law and Policy Scientia Business Law Review Scientium Law Review
Bahiramsyah, Achmad
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Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Defining Virtual Nexus: A Comparative Study of Emerging “Digital Permanent Establishment” in Indonesia Bahiramsyah, Achmad
Scientia Business Law Review (SBLR) Vol. 3 No. 3 (2024): Scientia Business Law Review
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/sblr.v3i3.563

Abstract

This normative juridical research explores the development of the Permanent Establishment (PE) concept in the context of the digital economy in Indonesia, while also comparing it to approaches adopted by various international jurisdictions and global initiatives, particularly the OECD Base Erosion and Profit Shifting (BEPS) Project. Using a comparative legal research method, this study analyzes Indonesia’s traditional PE regulations as stipulated in the Income Tax Law (UU PPh) and related regulations, and evaluates the adaptation of the concept through the recognition of Significant Economic Presence (SEP). Through a comparative analysis of approaches from countries such as India, France, and international initiatives led by the OECD, the research identifies the strengths, weaknesses, and challenges associated with the implementation of a Digital PE. The findings reveal that the traditional PE concept based on physical presence is no longer sufficient to capture the tax potential of cross-border digital businesses operating without a physical presence. Consequently, the study recommends that Indonesia adopt a broader definition and criteria for PE, aligned with international standards, while also enhancing administrative capacity and enforcement mechanisms. The implications of this research include the need for international coordination and legal harmonization to avoid double taxation risks and to promote fairness in the digital taxation system
Regulatory Impact Analysis of Cross-border Taxation: Doctrinal and Economic Perspectives on Indonesian Anti-Profit Shifting Measures Bahiramsyah, Achmad; Amiludin
Scientium Law Review (SLR) Vol. 3 No. 3 (2024): Scientium Law Review
Publisher : Scientia Integritas Utama

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Abstract

In the era of economic globalization, Base Erosion and Profit Shifting (BEPS) practices by multinational enterprises (MNEs) have become a significant challenge for developing countries, including Indonesia. This study aims to evaluate the legal effectiveness and economic impact of Indonesia’s doctrinal approach in combating cross-border tax avoidance, particularly through profit shifting. The study examines the integration of anti-BEPS policies into Indonesia’s domestic legal system, including the implementation of the substance over form principle, Controlled Foreign Corporation (CFC) rules, General Anti-Avoidance Rules (GAAR), and the adoption of the Global Anti-Base Erosion (GloBE) rules under BEPS 2.0 Pillar Two. The research employs a doctrinal and law and economics approach to assess the success of these regulatory measures. The findings indicate that while Indonesia has demonstrated a strong commitment to aligning its regulations with international standards, major challenges remain in enforcement, the complexity of international tax rules, and data limitations that hinder impact measurement. Economically, these measures have the potential to enhance tax revenues but may also affect investment competitiveness. Therefore, sustained efforts are required to strengthen the capacity of tax institutions, clarify administrative guidelines, and maintain a balance between tax compliance and investment climate. This study contributes to the international tax literature by offering a comprehensive evaluation of Indonesia’s approach to addressing global tax avoidance.
Assessing the Role of Legal Principles in Tax Audit Sampling Methods: A Doctrinal Study on Fairness and Equity in Indonesia Bahiramsyah, Achmad
Journal of Tax Law and Policy Vol. 3 No. 3 (2024): Journal of Tax Law and Policy
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/jtlp.v3i3.565

Abstract

Kajian doktrinal ini menganalisis penggunaan metode pengambilan sampel dalam audit pajak di Indonesia, khususnya dalam konteks prinsip kewajaran dan kesetaraan yang mendasari sistem perpajakan nasional. Mengingat sistem perpajakan Indonesia berbasis self-assessment, audit pajak menjadi instrumen vital dalam memastikan kepatuhan wajib pajak. Akan tetapi, ketidakjelasan regulasi mengenai metode pengambilan sampel dalam pemeriksaan pajak menimbulkan risiko bias dan ketidakadilan, yang pada gilirannya merusak kepercayaan wajib pajak terhadap sistem perpajakan. Melalui pendekatan hukum doktrinal, penelitian ini mengkaji dasar hukum yang berlaku, menilai keselarasan praktik pengambilan sampel saat ini dengan prinsip fairness dan equity, serta mengusulkan kerangka hukum ideal untuk menjamin audit sampling yang adil. Hasil penelitian menunjukkan bahwa ketentuan perundang-undangan saat ini, seperti UU KUP dan PMK tentang pemeriksaan pajak, belum secara eksplisit mengatur metode pengambilan sampel, sehingga menyebabkan inkonsistensi dan ketidakpastian hukum. Ditemukan bahwa praktik pengambilan sampel saat ini belum sepenuhnya sejalan dengan prinsip kewajaran dan kesetaraan karena ketiadaan standar hukum yang jelas. Sebagai solusi, penelitian ini mengusulkan kerangka hukum yang mencakup kodifikasi prosedur audit sampling, implementasi pendekatan audit berbasis risiko, pembentukan badan pengawas independen, serta transparansi dan keterlibatan aktif para pemangku kepentingan dalam proses audit pajak. Dengan penerapan kerangka hukum ini, penelitian berharap terciptanya audit sampling yang transparan, adil, dan konsisten, yang pada akhirnya memperkuat kepercayaan wajib pajak serta efektivitas sistem perpajakan Indonesia.
Co-Authors Amiludin