Analisis Potensi Penerimaan Pajak Ekinomi Digital dan Tax Avoidance Perusahaan Multinasional Over The Top (OTT) (Studi Kasus Netflix)

Asyifa Fauziah

Abstract


Netflix, a global OTT company with a significant user base in Indonesia, presents tax challenges due to its lack of a Permanent Establishment (PE) in the country. This study examines the potential tax revenue from Netflix in Indonesia, both through Pillar One of the OECD/G20 framework and the already implemented digital Value Added Tax (VAT). This qualitative research, utilizing literature review and interviews, found a potential income tax of IDR 28.05 trillion per year from Netflix (based on a 25% allocation of residual profit from Pillar One). Meanwhile, a digital VAT of 11% could generate an estimated IDR 252.7 trillion per year. The total potential tax revenue from Netflix could reach IDR 280.75 trillion annually.These findings highlight the importance of digital tax policies in optimizing state revenue. However, challenges in harmonizing international regulations and debates surrounding the Digital Service Tax (DST) and the implementation of OECD Pillar One remain obstacles. Therefore, more adaptive taxation strategies and an increase in tax human resources are crucial.

Keywords


Digital Economy Tax; Tax Avoidance; OECD Pillar One; Tax Policy.

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DOI: https://doi.org/10.15408/jmeb.v1i1.48541

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