Sebelumnya, kita telah membahas Kerangka Inklusif OECD/G20 tentang Erosi Dasar dan Pergeseran Keuntungan sebagai contoh Rezim Internasional dan bagaimana hal tersebut dapat dipandang sebagai dua perspektif utama. Pada artikel ini kita akan melihat kembali Indonesia sebagai tuan rumah G20 yang melakukan pertemuan antar menteri keuangan mengenai BEPS. Dari aspirasi Indonesia dapat tersirat pandangan Pemerintah Indonesia terhadap BEPS yang dibuat oleh OECD yang tergabung dalam G20 dan membaginya menjadi dua perspektif yang telah dijelaskan pada artikel sebelumnya yaitu pandangan neorealisme dan neoliberalisme.
Indonesia sebagai pemegang Presidensi G20 tahun 2022 menekankan Pilar 1 dan Pilar 2 dalam Kerangka Base Erosion and Profit Shifting atau BEPS Inclusive untuk dilaksanakan secara bersamaan. Penerapan Pilar 1 mengenai pendekatan terpadu merupakan prasyarat dari Pilar 2 yang akan segera dilaksanakan. Menteri Keuangan RI Sri Mulyani menjelaskan Indonesia selaku presiden G20 tahun ini akan mendorong implementasi Rencana Aksi BEPS. Permasalahan ini telah diangkat pada KTT G20 dan Indonesia ragu-ragu mengenai Pilar 2 tentang pajak global minimum yang akan diterapkan sebelum Pilar 1 diterapkan secara efektif. Pasalnya, penerapan Pilar 1 akan menghadapi tantangan yang sangat besar jika Pilar 2 dilaksanakan bersamaan atau bahkan mendahuluinya, terutama dari negara asal perusahaan digital raksasa seperti Amerika Serikat dan negara maju. Pemberlakuan Pilar 1 akan mengharuskan perusahaan seperti Google dan Amazon untuk menyetorkan pajak ke negara tempat mereka beroperasi atau di luar negara asalnya dan berpotensi mengurangi pendapatan pajak di negara asalnya. Oleh karena itu, Indonesia ingin pemberlakuan Pilar 1 menjadi prasyarat sebelum penerapan Pilar 2.[1]
Pada saat yang sama, Sri Mulyani, yang juga membuka Simposium Tingkat Menteri Pajak dan Pembangunan atas nama Presidensi G20, menyampaikan tantangan khusus yang dihadapi negara-negara berkembang dalam menerapkan standar perpajakan internasional, dan menyoroti pentingnya memastikan partisipasi penting mereka dalam perancangan. dan penerapan pajak internasional. Ia menggarisbawahi pentingnya memastikan semua negara mencapai kemajuan dalam transparansi perpajakan dan upaya memerangi BEPS, dengan menyatakan bahwa “tidak ada negara yang boleh tertinggal.” Beberapa hal lain yang menjadi perhatian para Menteri adalah sistem pajak minimum global yang baru yang mendorong negara-negara berkembang untuk melakukan refleksi terhadap rezim pajak dalam negerinya, dan melihat kembali kebijakan insentif perpajakan yang diberikan dalam rangka menarik investasi. Selain itu,[2]
From the passage mentioned above, Indonesian according to the Finance Minister, mostly the perspective that could be implied is neoliberalist. Indonesian emphasizing a view towards reciprocity could be seen as a neoliberalist view of the international regime that in order to gain effective cooperation there should be reciprocity between the members of either the privileged group or the underprivileged group. It can be proved that Indonesia having concern on both sides as Indonesia concerned about the implementation of Pillar 2 before Pillar 1 implemented effectively might bother advanced countries or the privileged group and highlighted the challenges faced by developing countries as the underprivileged group. Indonesia views that the regime of BEPS Initiative should be benefiting all of the members of signee and the rest of excluded nations later might be interested, by then a coordinated market among nations could be achieved. The coordinated market in order to counter market failure which is a loophole in tax regulating resulting tax avoidance using BEPS strategy done by MNEs.
Therefore, the regulation on BEPS should not aggravate a nation’s tax income but at the same time still emphasize a good environment for investment. This logic might come from most of MNEs holding companies coming from developed nations included in either OECD or G20 and on the other hand profit shifting might be caused by lower tax base offered by most of developing nations as part of their investment program to attract developed nations MNEs. If the applied international standard tightens the movement of MNEs of capital or pressures an exaggerated tax base for developing nations on their investment program, the cooperation will not be held effectively from the developing nations side. Through OECD/G20 Inclusive Framework on BEPS, Indonesia expecting the inclusion of developing nations on designing stage, the aspiration from this side will be accommodated, the implementation of the initiative will be beneficial to most of its members and by then the fulfillment reciprocity of market coordination will be achieved.[3] Therefore, in regard to achieve win-win cooperation as Indonesia always intended to achieve in most of their international agenda, neoliberalist view will always be included and for that Indonesia will always pursuing reciprocity
It also can be implied there might be a view on BEPS initiative from a neorealist perspective that Indonesia might saw the meeting at G20 as an opportunity to raise it concern and also interest in emphasizing both the developed and certainly the developing nations to be included either in implementation or even in the designing the action. This means that Indonesia might view G20 as a “privileged group” that owns and regulates the initiative/the regime of international BEPS standard. Indonesia itself was not a member of OECD as the main originator of the initiative as other 100 signee nations, Indonesia is only one of the observers to the institution. Therefore, Indonesia is using G20 as its main driver to emphasize OECD to be more inclusive towards developing nations either the one who is a signee of the initiative or the one who is excluded from the initiative.
In conclusion, based on arguments of the Indonesian Finance Minister, it can be implied that Indonesia perceived the International Regime based on BEPS Inclusive Framework of OECD/G20 mostly in neoliberalist perspective, even though there is a slight view of neorealism on it. Indonesia mostly believes that the international regime could coordinate each member to gain respectively if it is implemented effectively. The reciprocity principle drives Indonesia to emphasize that both sides matter for both the advanced countries and developing countries in the implementation of the international regime to counter the BEPS Strategy. Meanwhile the slight view of neorealist might imply Indonesia pursue the aspiration of reciprocity through a privileged group as in context are G20 because it collaborated with OECD, another privileged group as the main perpetuator and regulator of the BEPS Inclusive Framework to make the order of the regime is more inclusive.
TBrights adalah konsultan pajak di Indonesia yang saat ini merupakan layanan bisnis terintegrasi di Indonesia yang menyediakan layanan perpajakan dan bisnis yang komprehensif
Oleh
Mitra Olina Rizki Arizal
[1] https://ekonomi.bisnis.com/read/20221026/9/1591735/sri-mulyani-pilar-1-beps-harus-berlaku-sebelum-pilar-2
[2] https://fiskal.kemenkeu.go.id/baca/2022/07/14/4364-simposium-tingkat-menteri-g20-tentang-pajak-dan-pembangunan
[3] https://fiskal.kemenkeu.go.id/baca/2022/07/14/4364-simposium-tingkat-menteri-g20-tentang-pajak-dan-pembangunan
