Working Paper

DDTC`s Working Paper is a series of technical papers which deals with taxation problems in Indonesia and global. The papers contain advanced perspectives both for conceptual and analytic studies, supported by reliable source of information.

Published

Komparasi Objek Cukai secara Global dan Pelajaran bagi Indonesia

Total Downloads 171

This paper presents the patterns and trends of global excise tax policies in terms of the proportion of revenue and the concepts of excise policies themselves. In this regard, this paper also divides excise tax objects into 6 major groups, namely excise related to health …

Sistem Pemajakan: Dari Worldwide ke Territorial Bagaimana dengan Indonesia?

Total Downloads 368

This paper defines the concepts of the territorial and worldwide tax systems generally applied by countries in the world, including the advantages and disadvantages of each tax system. Moreover, this paper reviews the implementation of both systems as well as comparative studies in a number of …

Measuring BEPS and Its Countermeasures in Indonesia: A Preliminary Research Guide

Total Downloads 754

This paper introduces guide or basic principle that could be a consideration of research setting plan. Preliminary, macro-approach research is useful to measure the overall magnitude of BEPS….

Insentif Pajak untuk Kegiatan Filantropi

Total Downloads 688

This paper describes the concept, potential, and the importance of the goverment’s role in philanthropy. In addition, this writing depicts the ideal tax incentive design for philanthropy through experience and its implementation trend in several countries….

Optimal Corporate Income Tax Policy for Large Developing Countries in an Integrated Economy

Total Downloads 981

This paper produces recommendations of policies relevant to Indonesia being a developing country with great tax bases. These recommendations comprise a reassessment of Corporate Income Tax policies which carry the risks of reducing national economic welfare, applying differentiation on imposing fund…

Tax Amnesty dan Faktor Penentu Keberhasilannya: Pelajaran dari Beberapa Otoritas Pajak

Total Downloads 1338

This paper consists of a secondary research by taking samples from six tax amnesty’s case studies implemented by tax authorities in the world, using both national and sub-national systematic review methods. This paper concludes that the main goals of tax amnesty by most tax authorities is to n…

Tax Policy Options during Economic Downturn

Total Downloads 1460

This paper will identify fiscal tools and mechanics, especially related to tax strategies, typically used by the authority. The rest of the paper will provide cross-country revenue collection strategies during economic crisis and describe Indonesia’s current and future economic outlook as well…

Multinational Firms Losses and Profit Shifting Behavior in Indonesia: Some Comments

Total Downloads 1191

In this paper, tax and non-tax motives of multinational firms’ losses will be elaborated. Financial losses become the issue that will be described in business framework, and will also be framed as profit shifting strategy. Furthermore, how should Government of Indonesia (Directorate General of…

Tax Incentives: An Alternative to Revenue Enhancement

Total Downloads 1009

This paper starts with exploring the rationale behind providing tax incentives and empirical evidence across countries. The paper also compares the pros and cons for each tool of tax incentive. This paper will conclude and propose recommendations for Indonesia to increase the state revenue….

Fiscal Decentralization and Sub-national Taxes: Specific Case of Indonesia

Total Downloads 907

This paper focuses on the concept of managing local revenues and which taxes should be assigned to different kinds of government. This paper recommends a primary agenda to solve the aforementioned problems to improve current tax administration system….

Narrowing Tax Gap: Cross Countries Experience

Total Downloads 1044

This paper reviews methodologies and empirical estimations of cross-countries’ tax gap and tax effort. Tax gap is the difference between the maximum amounts of tax revenue and the actual receipt. Meanwhile, tax effort is defined as an index of ratio between the share of the actual collection…

Tax Expenditure atas Pajak Penghasilan: Rekomendasi bagi Indonesia

Total Downloads 1712

This paper will attempt to study government spending via tax system (tax expenditure). Nowadays, transparency and reporting on tax expenditure have become a worldwide issue across the world. In Indonesia, we will recommend an analysis of defining income tax expenditure itself and policy options for …

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

Total Downloads 1812

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 e…

Pesta Demokrasi Tanpa Kebijakan Pajak

Total Downloads 1025

This paper will attempt to study the effect of the 2014 election on tax policy applied in Indonesia. By describing the ideas of participation, actors, policy and interaction to reach an agreement to conclude a tax policy, at the end of this study an analysis of the predicted direction of tax policy …

Working Paper - Akses Data Perbankan Untuk Tujuan Perpajakan: Keseimbangan Antara Hak-Hak Wajib Pajak Dan Penggalian Potensi Pajak Studi Komparasi

Akses Data Perbankan Untuk Tujuan Perpajakan: Keseimbangan Antara Hak-Hak Wajib Pajak Dan Penggalian Potensi Pajak Studi Komparasi

Total Downloads 1469

This paper will attempt to study the subject of bank secrecy and its potential to avoid paying tax obligations illegally .By conducting comparative study of domestic conditions in 37 countries related to banking secrecy, what constitutes the best practices that occur globally is identified. At the e…

Analysis of Political Budget Cycles in Emerging South East Asian Economies

Total Downloads 952

This paper will attempt to analyze the effect of parliamentary and executive elections separately in five emerging South East Asian Countries on fiscal policies from 1985 to 2011. Fiscal policies on this paper refer to direct government expenditures and changes in the level and composition of tax…

Insentif Pajak Penghasilan atas Biaya Penelitian dan Pengembangan: Studi Perbandingan

Total Downloads 1237

This paper will analyze an important key in enhancing the economic competitiveness of a nation, including innovation, technology and human resources. In the business sector, achieving those three things could be done with investing in research and development (R&D). Starting with basic issues to…

The Myths and Realities of Tax Performance Under Semi-Autonomous Revenue Authorities

Total Downloads 1012

This paper will analyze the main factors behind the decision to implement Semi-Autonomous Revenue Authorities (SARA) and test the myths of the impact of SARA model on tax performance and other relevant indicators through utilizing econometric approach in order to demystify SARA….

Asymmetric Information & Its Impact On Tax Compliance Cost In Indonesia

Total Downloads 1371

This paper will attempt to study the subject of asymmetric information and its impact on tax compliance cost, thereby focusing on a conceptual approach and its relationship with current tax developments in Indonesia….

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Yustinus Prastowo

Director Executive, Center for Indonesia Taxation Analysis

“This is the first book on transfer pricing which is comprehensively and thoroughly written. The balanced scope of review between theoretical and practical aspects which are combined with a number of case studies show that this book was well prepared. The authors are specialists who managed to combine technical competence and good articulation skills.”

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Dudi Wahyudi

Widyaiswara, Pusdiklat Pajak

“The world’s economy which has become more integrated and global has resulted in double taxation risks faced by multinational companies due to the escalating Cross-border Transfer Pricing issue. The same issue is also faced by companies in Indonesia which affiliate with multinational companies. Complete comprehension on Transfer Pricing stipulations and practice, whether with local or international dimension is the key to overcome the issue.”

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Pajak Mania

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"As I know as a practitioner, Transfer Pricing belongs to foreigners and all of the books about it are in English. However, Transfer Pricing issue has lately become rampant in Indonesia. Transfer Pricing issue stores a huge amount of money and is the center of attention of numerous parties. In the future, Transfer Pricing will become a subject in taxation lectures, however Indonesian Transfer Pricing textbooks are not av...

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