ANALISIS PENERAPAN PILAR 2 OECD DALAM PERSPEKTIF PERPAJAKAN DAN IMPLIKASINYA TERHADAP LAPORAN KEUANGAN DI INDONESIA
DOI:
https://doi.org/10.5281/zenodo.22889954Keywords:
OECD Pillar Two, Global Minimum Tax, Deferred Tax, Tax Holiday, Financial Statements, IIR, UTPR QDMTTAbstract
This research is motivated by the increasing practice of Base Erosion and Profit Shifting (BEPS) conducted by multinational enterprises through profit shifting to low-tax jurisdictions or tax havens. To address this issue, the OECD/G20 introduced Pillar Two through the Global Anti-Base Erosion (GloBE). This study aims to analyze the implementation of the OECD Pillar Two in Indonesia and its implications for deferred tax, the effectiveness of tax holiday incentives, state revenue, and the financial statements of multinational companies. This research uses a qualitative approach with a descriptive-analytical research type and a normative legal. The data used are secondary data. Data collection techniques were conducted through systematic review of documents and literature. The results of the study indicate that the implementation of Pillar Two in Indonesia through Minister of Finance Regulation (PMK) Number 136 of 2024 constitutes an important step in international tax reform to reduce BEPS practices. From a taxation perspective, Pillar Two affects the recognition of deferred taxes due to the amendment of IAS 12, which limits the recognition of deferred tax assets and liabilities related to top-up tax. In addition, the implementation of Pillar Two reduces the effectiveness of tax holiday incentives because companies with an effective tax rate below 15% remain subject to additional tax through the Income Inclusion Rule (IIR), Undertaxed Profits Rule (UTPR), and Qualified Domestic Minimum Top-Up Tax (QDMTT) mechanisms. From the perspective of state revenue, the implementation of the Pilar 2 provides Indonesia with the opportunity to retain taxing rights over additional taxes imposed on multinational enterprises and increase state revenue. In practice, companies are required to calculate the Effective Tax Rate (ETR), prepare the GloBE Information Return (GIR), calculate top-up tax, and disclose the impact of the global minimum tax in the Notes to Financial Statements.
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