Global Political-Economic Dynamics, Foreign Direct Investment, and Tax Base Protection under Indonesia’s International Tax Law Framework
DOI:
https://doi.org/10.37276/sjss.v7i1.796Kata Kunci:
Basis Pajak, Hak Pemajakan, Hukum Pajak Internasional, Investasi Asing Langsung, Pajak Minimum GlobalAbstrak
Perubahan politik-ekonomi global, ketidakpastian geopolitik, dan reorganisasi rantai pasok memengaruhi pola, struktur, dan rute investasi asing langsung serta meningkatkan kepentingan perlindungan basis pajak dan distribusi hak pemajakan Indonesia. Penelitian ini bertujuan menganalisis hubungan perubahan kondisi politik-ekonomi global dengan rekonfigurasi investasi asing langsung, mengidentifikasi konsekuensi hukumnya terhadap basis pajak dan hak pemajakan Indonesia, serta menilai fungsi Prinsip Kewajaran dan Kelaziman Usaha, Persetujuan Penghindaran Pajak Berganda, ketentuan pencegahan penghindaran pajak, dan Pajak Minimum Global dalam melindungi basis pajak serta memberikan kepastian investasi. Penelitian yuridis normatif ini menggunakan pendekatan perundang-undangan, konseptual, dan kebijakan melalui studi kepustakaan terhadap bahan hukum primer, literatur akademik, dan data institusional. Hasil penelitian menunjukkan bahwa konsekuensi fiskal rekonfigurasi investasi ditentukan oleh karakter transaksi, fungsi, aset, risiko, pembiayaan, aset tidak berwujud, dan substansi kegiatan. Setelah basis pajak domestik ditentukan, P3B mengatur pembagian dan pembatasan pelaksanaan hak pemajakan lintas yurisdiksi. Bagi Grup Perusahaan Multinasional yang memenuhi cakupan, GloBE mengatur pemajakan minimum berdasarkan hasil pemajakan secara yurisdiksional. Perlindungan basis pajak memerlukan koordinasi instrumen sesuai dengan objek, persyaratan, dan tahap penerapannya serta kebijakan investasi yang mengutamakan kegiatan ekonomi substantif, kepastian hukum, kualitas administrasi, dan daya saing nonfiskal.
Unduhan
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