Pada tahun 2022, nilai transaksi uang elektronik tumbuh 30,84 persen dibandingkan tahun 2021 yang mencapai Rp399,6 triliun. Perry Warjiyo selaku Gubernur BI menyampaikan nilai transaksi uang elektronik diproyeksikan meningkat sebesar 23,9 persen dibandingkan tahun lalu hingga mencapai Rp495,2 triliun pada tahun 2023.
Oleh karena itu, mengatasi tantangan perpajakan yang disebabkan oleh digitalisasi merupakan salah satu prioritas utama dan telah menjadi fokus Proyek BEPS sejak dimulainya melalui reformasi sistem perpajakan internasional. Komitmen tersebut tertuang dalam pertemuan Presidensi Menteri Keuangan dan Gubernur Bank Sentral (FMCBG) Indonesia yang dilaksanakan pada 15-16 Juli 2022 di Nusa Dua, Bali.
Perkembangan model bisnis dan globalisasi membuat ketentuan tersebut tidak lagi mampu mengakomodasi perpajakan internasional atas aktivitas ekonomi lintas yurisdiksi yang semakin digitalisasi. Kelemahan ini pada akhirnya menciptakan celah penghindaran pajak, sehingga untuk mengatasi permasalahan tersebut OECD dan G20 menggagas proyek Base Erosion and Profit Shifting (BEPS) Action Plan, yang berupaya mengatasi tantangan perpajakan akibat digitalisasi ekonomi.
Base Erosion and Profit Shifting (BEPS) adalah istilah yang digunakan oleh negara-negara anggota G8, G20, dan The Organization for Economic Cooperation and Development (OECD) untuk menggambarkan praktik bisnis yang dilakukan oleh banyak perusahaan multinasional (MNE) untuk memindahkan keuntungan bisnisnya melalui skema transfer pricing ke negara-negara yang menerapkan tarif pajak rendah. Menteri Keuangan Sri Mulyani Indrawati menjelaskan Indonesia sebagai presidensi G20 akan mendorong implementasi Rencana Aksi BEPS. Masalah ini akan diangkat pada KTT G-20.
Sementara itu, sejak November 2021, 137 negara anggota OECD/G20 Inclusive Framework (IF), yang mewakili lebih dari 90 persen produk domestik bruto (PDB) global, termasuk Indonesia, telah menyetujui Solusi Dua Pilar. Namun untuk mewujudkan kedua pilar tersebut menjadi landasan hukum yang konkrit, perlu disusun Konvensi Multilateral (MLC). Oleh karena itu, kepemimpinan Indonesia pada forum G20 tahun 2022 sangat penting dalam mengawal kemajuan rencana implementasi Solusi Dua Pilar.
Quoted from the OECD, BEPS is a tax planning strategy that takes advantage of gaps and weaknesses contained in domestic tax laws and regulations to “eliminate” profits or divert these profits to other countries that have low tax rates or are even tax-free. The end goal is that the company does not have to pay taxes or that the taxes paid are of very little value to the company’s overall revenue.
For developing countries where an average of 80 percent of the country’s income comes from tax revenue, of course, BEPS or tax avoidance practices will be very detrimental because it has an impact on hampering development in the country.
The potential loss of state revenue from global corporate income tax (PPh) every year due to tax avoidance is quite large, amounting to USD100-240 billion based on OECD estimates. Even the IMF predicts an even bigger USD600 billion. This number will continue to grow following the number of business transactions that are also growing.
The enactment of Pillar 1 will make companies such as Google and Amazon have to deposit taxes into the countries where they operate so that American tax revenues could potentially be reduced. Therefore, Indonesia wants the enactment of Pillar 1 to be a precondition before the implementation of Pillar 2.
The content of Pillar 1 is a Unified Approach or solution to ensure the fairness of tax rights and basics through the revision of the international tax regime which is no longer based on physical presence and not the presence of economic significance. Pillar One will be the basis for reallocating taxation rights to market jurisdiction over income earned by Multinational Entities (MNEs) even though MNEs do not physically exist in market jurisdictions. Market jurisdictions are allowed to obtain taxation rights equal to 25% of the remaining profits earned by MNEs with a threshold of 20 billion Euros or 327 trillion IDR and profitability of 10%.
Although the signing of the Multilateral Convention (MLC) Pillar 1 has been postponed to mid-2023 and is targeted to enter into force in 2024, given the high dynamics of the formulation of taxation schemes in Pillar I, there has been significant progress in drafting technical provisions on new taxation rights for market jurisdictions.
Not only that, the issue of Base Erosion and Profit Shifting (BEPS) or the erosion of the tax base and profit transfer is also a challenge in international taxation because it is increasingly prevalent amid the pace of globalization and economic digitalization
TBrights is a tax consultant in Indonesia which currently is an integrated business service in Indonesia providing comprehensive tax and business services
By Olina Rizki Arizal
Partner
Reference
https://mediakeuangan.kemenkeu.go.id/article/show/g20-dukung-implementasi-solusi-dua-pilar
https://www.oecd.org/tax/beps/beps-actions/action1/
https://news.ddtc.co.id/waktu-implementasi-pilar-1-belum-dapat-dipastikan-peran-as-signifikan-43451
https://komwasjak.kemenkeu.go.id/in/post/inclusive-framework-pilar-satu-dan-pilar-dua
https://fiskal.kemenkeu.go.id/publikasi/siaran-pers-detil/417
https://news.ddtc.co.id/apa-itu-pilar-1-dan-pilar-2-proposal-pajak-oecd-31707
https://www.pajak.com/komunitas/opini-pajak/sepakat-diterapkan-2024-pahami-ketentuan-pilar-1-oecd/
