Adapting Indonesia’s Tax Incentive Strategy In The Post Pillar Two Era
DOI:
https://doi.org/10.61261/muctj.v1i2.47Kata Kunci:
Tax Incentive, Pillar Two, R&D ActivitiesAbstrak
Indonesia, sebagai salah satu negara berkembang yang sedang berusaha untuk meningkatkan angka pertumbuhan ekonomi dan mendorong perkembangan teknologi, menghadapi tugas penting untuk mengevaluasi kembali kebijakan insentif pajak, mengingat transformasi pada dunia pajak global belakangan ini melalui Pilar Dua. Dengan menggunakan metode penelitian kualitatif, studi ini meneliti kerangka Pilar Dua dan implikasinya terhadap kebijakan insentif pajak di Indonesia. Studi ini menyoroti kebutuhan mendesak bagi pemerintah Indonesia untuk mengkaji ulang strategi insentif pajaknya dan mengusulkan agar insentif pajak di bidang Penelitan dan Pengembangan (Litbang) sebagai solusi, khususnya berfokus pada kegiatan input Litbang yang sesuai dengan aturan GloBE. Studi ini juga mengkaji potensi insentif pajak Litbang untuk merangsang inovasi, menarik investasi luar negeri, dan pada akhirnya berkontribusi pada pertumbuhan ekonomi jangka panjang. Dalam rangka menuju Indonesia yang makmur, memikirkan kembali kebijakan insentif pajak adalah salah satu yang terpenting.
Kata kunci: insentif pajak, Pilar Dua, Penelitan dan Pengembangan (Litbang)
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