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All Journal Journal of Governance, Taxation, and Auditing
SIDIQ, Muhamad Abdulrahman
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Economics, Econometrics & Finance

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Challenges and Strategies for Implementing Qualified Refundable Tax Credit in Indonesia SIDIQ, Muhamad Abdulrahman; SUPRIYADI, Supriyadi
Journal of Governance, Taxation and Auditing Vol. 4 No. 2 (2025): Journal of Governance, Taxation and Auditing (October - December 2025) - In Pre
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i2.1677

Abstract

This study aims to analyze the policy-making process, challenges, and implementation strategies of the Qualified Refundable Tax Credit (QRTC) in Indonesia. The theories used are public policy, public policy implementation, and global minimum tax. The research method used is qualitative with a narrative approach. Primary data sources were obtained through interviews with policy makers, academics, and tax practitioners. Secondary data sources were obtained through literature reviews. The results of this study indicate that the Qualified Refundable Tax Credit is implemented as an addition to GloBE profits, so it is not very significant in reducing effective tax rates. The challenges and strategies for implementing the Qualified Refundable Tax Credit consist of communication, resources, disposition, and bureaucratic structure aspects. This study can be used as input for policymakers in implementing the Qualified Refundable Tax Credit in Indonesia.
Co-Authors Supriyadi Supriyadi