Analysis of BEPS Action Plan 2 Recommendations in Indonesia

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The purpose of this study is to find out the relevance of BEPS Action Plan 2 Recommendations with Indonesian domestic laws and obstacles if Indonesia adopts BEPS Action Plan 2 recommendations to its domestic laws. This study was conducted with a qualitative approach, with data collection through library
and field study. The field study conducted through in-depth interviews with some key informants that represent practitioners, academics, and tax authorities in Indonesia. The result of this study shows that BEPS Action Plan recommendations that are relevant to be applied in Indonesia are Recommendation 1, Recommendation 4, Recommendation 8, Recommendation 2.2, and Recommendation 5.1. Meanwhile, the main obstacle in adopting BEPS Action Plan 2 recommendations in Indonesia is the level of complexity and
difficulty in administering those rules. In applying the proposed linking rules, both the taxpayer and the tax authority should have detailed information about the tax treatment of instruments or entities in other jurisdictions.
Original languageEnglish
Title of host publicationProceedings of the Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study (JCAE 2018
Publication statusPublished - 2018


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