@article{00a3214ed254425c9b09f7401fcabae1,
title = "Review of implementation of the inclusive framework on base erosion and profit shifting in Indonesia",
abstract = "Tax avoidance by multinational enterprises in Indonesia has led to a massive, ongoing loss of tax revenue. A type of tax avoidance known as base erosion and profit shifting (BEPS) has become a global issue and compelled the OECD to take measures by releasing the BEPS Action Plan and launching the BEPS Project. Indonesia declared its commitment to adopt appropriate parts of the outcome of the BEPS Project for developing countries in Indonesia's domestic tax rules, recognized as the Inclusive Framework on BEPS or BEPS Minimum Standards. This article analyses the implementation of the BEPS Minimum Standards in Indonesia and how the government has taken action to counteract tax base erosion. The author considers qualitative research and data collected through a literature study and in-depth interviews. Indonesia is in the process of implementing the BEPS Minimum Standards, as addressing transfer pricing issues and preventing tax treaty abuse are currently particular areas of focus for the government.",
author = "Haula Rosdina and Tambunan, {Maria R.U.D.} and Irianto, {Edi Slamet}",
note = "Funding Information: 31 Economic Policy Package released by Indonesia National Planning Agency consisted of Package I (deregulation, rule of law and ease of doing business), Package II (Investment Permit and Tax Incentives) Package III (Financial Incentives and Credit for SMEs), Package IV (Credit for SMEs and Infrastructure), Package V (Infrastructure Establishment, Bank and Property), Package VI (Establishment of Specific Economic Zone, additional to the existing), Package VII (Fiscal Incentives for Labor Intensive Sectors), Package VIII (Fiscal Incentives for Imporation of Aeroplane Industry and Enhancement of Oil and Gas Industry), Package IX (Infrastructure Improvement Services and Food Resiliency), Package X (SMEs Support, Including Fiscal Incentives), Package X (Enhancing Export Orientation, utilizing fiscal incentives as catalyst), Package XI (Enhancing Export Orientation, utilizing fiscal incentives and financial incentives as catalyst), Package XII (Increase of Ease of Doing Business, focus on bureaucracy restructurization), Package XIII (Housing for Certain Household), Package XIV (E-Commerce roadmap, inclusing tax incentives provision), Package V (Enhancing logistic support, development of bonded logistic zone), Package XVI (Tax Holiday and other types of favourable tax treatment). See Ministry of National Development Planning, Paket Kebijakan Ekonomi (9 Oct. 2015), https://www.bappenas.go.id/id/berita-dan-siaran-pers/paket-kebijakan-ekonomi-jilid-1; R. Hardjanti, Daftar Lengkap Paket Kebijakan Ekonomi Jilid I hingga XVI, Okefinance (16 Nov. 2018), https://economy.okezone.com/read/2018/11/16/20/1978661/daftar-lengkap-paket-kebijakan-ekonomi-jilid-i-hingga-xvi-cek-di-sini?page=2 (accessed 14 Jan. 2019). 32 Personsinthe treaty article(s) commonly restricts benefits to residents of one or both of the Contracting States as defined in meaning of person. 33 IBFD International Tax Glossary 453 (J. Rogers-Glabush ed., 6th ed., IBFD 2009). 34 K. Vern, Treaty Shopping and the Concept of Beneficial Ownership in Double Tax Treaties, 19(11) Can. Current Tax 130, 131–32 (2009). 35 See also supra s. 1. Publisher Copyright: {\textcopyright} 2019 Kluwer Law International BV, The Netherlands.",
year = "2019",
month = jan,
day = "1",
language = "English",
volume = "47",
pages = "635--651",
journal = "Intertax",
issn = "0165-2826",
publisher = "Kluwer Law International",
number = "6-7",
}