Rencana Aksi Base Erosion Profit Shifting dan Dampaknya terhadap Peraturan Pajak di Indonesia

DDTC Working Paper 0714

11 June 2014

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This paper will attempt to study 15 points of Base Erosion and Profit Shifting (BEPS) Action Plan that is presented by OECD and members of G20. The main purpose of the Action Plan is to provide countries with instruments, domestic and international, aimed at better aligning rights to tax with real economic activities. As a member of G20, Indonesia should implement the Action Plan and consider the changes in domestic tax regulations and tax treaties as the implication.

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