Pada tanggal 14 Juli 2022 di Bali, Kementerian Keuangan RI menjadi tuan rumah Simposium Pajak Tingkat Menteri G20 yang bertujuan untuk membahas tantangan perpajakan internasional dan peran pemerintah khususnya negara-negara anggota G20 dan kementerian terkait dengan bantuan Organisasi Kerjasama Ekonomi. Operasi dan Pembangunan (OECD). Pada acara ini Indonesia menekankan pentingnya partisipasi negara-negara berkembang dalam merancang kerangka standar perpajakan internasional dan melaksanakan Aksi Base Erosion and Profit Shifting (BEPS). Dengan demikian, manfaat dapat diperoleh secara efektif dari inisiatif yang dilakukan OECD.
Inisiatif yang dimaksud oleh OECD adalah inisiatif dengan 137 negara dan yurisdiksi, tidak hanya anggota kedua lembaga tersebut, yang disepakati pada Oktober 2021 di bawah Kerangka Inklusif OECD/G20 tentang BEPS. Ini adalah kerangka perencanaan pajak yang terdiri dari dua pilar yang diperkenalkan oleh OECD untuk mengatasi kesenjangan dan inkonsistensi dalam undang-undang perpajakan, yang berarti perusahaan multinasional besar membayar lebih rendah atau menghindari pembayaran pajak. Pilar Pertama mencakup metodologi perpajakan baru yang ditujukan untuk perusahaan digital dan organisasi yang melayani konsumen yang berdagang atau berkomunikasi dengan pelanggan melalui format digital. Pendapatan yang dihasilkan dari konsumen di suatu negara atau dari data konsumen yang diambil dari negara tersebut akan dikenakan pajak terlepas dari apakah organisasi tersebut memiliki kehadiran fisik di yurisdiksi tersebut.
Di sisi lain, aturan model Pilar Dua dalam inisiatif ini memberikan pemerintah kerangka yang tepat untuk menerapkan solusi dua pilar guna mengatasi tantangan perpajakan yang timbul dari digitalisasi dan globalisasi perekonomian. Aturan tersebut mendefinisikan ruang lingkup dan menetapkan mekanisme yang disebut aturan Global Anti-Base Erosion (GloBE) di bawah Pilar Dua, yang akan memperkenalkan tarif pajak perusahaan minimum global yang ditetapkan sebesar 15%. Pajak minimum akan berlaku untuk Perusahaan Multinasional (MNE) dengan pendapatan di atas USD 805 juta atau Rp 12 triliun dan diperkirakan menghasilkan tambahan pendapatan pajak global sekitar USD 150 miliar setiap tahunnya. Peraturan GloBE mengatur sistem perpajakan terkoordinasi yang dimaksudkan untuk memastikan kelompok perusahaan multinasional besar membayar pajak minimum atas pendapatan yang timbul di setiap yurisdiksi tempat mereka beroperasi.
The OECD/G20 Inclusive Framework on BEPS Initiative might become a suitable example of International Regimes. By definition, Krasner defines regimes as “implicit or explicit principles, norms, rules, and decision-making procedures around which actor’s expectations converge in a given area of international relations. Principles are beliefs of fact, causation, and rectitude. Norms are standards of behavior defined in terms of rights and obligations. Rules are specific prescriptions or proscriptions for action. Decision-making procedures are prevailing practices for making and implementing collective choice. In the initiative, the two pillars are the rules that guiding signees of initiative on regulating tax especially on MNEs in order to counter Tax Base Erosion and coordinate the effective minimum level of tax as communal expectations. Then, this initiative might be observed from two main perspective if states counted as rational actors, neorealist and neoliberalist.
Neorealists believe regimes are created and sustained by powerful actors (power determined in relation to the issue area at stake) and that regimes should “decline” when the founding hegemon declines and power shifts. That only the presence of an outstanding economic and political power which had the capacity (and the willingness) to lead and could make the group of states who participate in the world economy or a “privileged group” by supplying and supporting the infrastructure” (i.e. rulemaking and rule enforcement) for the regime.
In OECD Initiative incorporated with G20, it is clearly displayed that “privileged group” are the top 20 world economic powers collaborated with institution whose most of its member are more developed than most of the rest of the world including most of signee of the initiative itself. These privileged groups are facilitating the regime and set the agenda for the international tax standard regarding Base Erosion and Profit Shifting (BEPS) measures, Exchange of Information and Two Pillar of International Tax Package. This perspective might look the regime as overpowered and manipulated regime, but without these privileged groups, there would be no power to “order” and “discipline” international system or might be called as anarchic state in context of taxation because most nations have their own national interest in taxes and could compete to the bottom for it, resulting for double taxation, regulation shopping, etc.
Meanwhile in Neoliberalist perspective, Regime theories in this tradition start by envisioning “instrumentally rational actors” that the states pursuing self-interest and reciprocal benefits. Essentially, “the basic challenge for states is to overcome market failures and international regimes are a device for overcoming market failure.” Market failure here describes a situation in which states may not reach their optimal outcome which is an agreement, because of some problems in the market structure (e.g., information, monitoring). If the states can act cooperatively they may achieve outcomes superior to the suboptimal outcomes of their individual uncoordinated behavior.
The other view might look OECD/G20 Initiative as an attempt of countries, mainly OECD/G20 members in order to overcome market failures. Market failures in this context are double taxation, tax evasion, regulation shopping etc. that detrimental to states finances and its people. Therefore, nations having an/some agreement(s) which is the initiative to coordinated their national interest in order they get benefit from the coordinated market or in this context are international tax system. With this view, every state expecting a reciprocal behavior and result from each other rather than order and discipline deployed by “privileged group” highlighted from neorealist.
In conclusion, international relations with international regime theory could be applied in many aspects of life either directly or indirectly including taxation matters. International regime in this context might be referred to Initiative of OECD/G20 Inclusive Framework on BEPS that filling the gap and guiding its signee regarding on regulating MNEs tax on their jurisdiction to counter tax avoidance. The regime itself might be viewed mainly into two perspectives which are neorealist and neoliberalist if states were counted as rational actors. Neorealist view that the initiative made by OECD and G20 as tool for ordering the anarchic state of international tax in this context regarding or unregulated state of Tax Base Erosion between countries. Meanwhile Neoliberalist view that the initiative as tool for coordinating the market or international economy to counter market failure which is failed to regulate tax avoidance by MNEs or unregulated state.
