Analysis of Recommendation for Base Erosion and Profit Shifting Action Plan 12: Mandatory Disclosure Rules in Indonesia
- DOI
- 10.2991/apbec-18.2019.18How to use a DOI?
- Keywords
- Aggressive tax planning, BEPS Action Plan 12, mandatory disclosure rules
- Abstract
Taxpayers use the services of other parties (promoters) who have great knowledge of domestic and international tax legislation to arrange their tax planning. Tax planning is legal because it does not violate the rules and still remains within the corridor where the rules apply. But tax planning activities can be aggressive or called aggressive tax planning if while still in the corridor of applicable legislation they run at cross-purposes with the intention of legislation. This activity will gradually erode the basis of a country’s tax revenue. This study aims to determine the suitable form for implementing BEPS Action Plan 12: Mandatory Disclosure Rules in Indonesia’s domestic tax regulations, and the design framework based on seven basic elements of that action plan. The research was conducted using a qualitative approach and data collection was conducted through the literature review and in-depth interviews with practitioners, academics and tax authorities in Indonesia. The results of this study indicate a suitable form of implementation is through regulation by the minister of finance, and the design framework based on seven basic elements of the action plan is slightly different from the recommendations.
- Copyright
- © 2019, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Dyah Santi Palupi AU - Danny Septriadi PY - 2019/07 DA - 2019/07 TI - Analysis of Recommendation for Base Erosion and Profit Shifting Action Plan 12: Mandatory Disclosure Rules in Indonesia BT - Proceedings of the Asia Pacific Business and Economics Conference (APBEC 2018) PB - Atlantis Press SP - 133 EP - 140 SN - 2352-5428 UR - https://doi.org/10.2991/apbec-18.2019.18 DO - 10.2991/apbec-18.2019.18 ID - SantiPalupi2019/07 ER -