Proceedings of the 2023 Brawijaya International Conference (BIC 2023)

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Initiating National and International Tax Policy Innovation in G20 Presidency Tax Issues

Authors
R. Dewi Noor Fatikhah1, *, Arik Prasetya1, Aji Firmansyah Widya1
1Brawijaya University, Malang, Indonesia
*Corresponding author. Email: dewi.noor@ub.ac.id
Corresponding Author
R. Dewi Noor Fatikhah
Available Online 29 October 2024.
DOI
10.2991/978-94-6463-525-6_12How to use a DOI?
Keywords
Global consensus; pillar 1; pillar 2; innovation; tax policy; Indonesia
Abstract

The taxation issues raised in the G20 presidency are very important to be reviewed, due to the relevance of the economic conditions that are transforming digitally, the existence of global consensus in the form of pillar 1 and pillar 2, as well as other international taxation issues. This research uses a qualitative approach by describing international tax issues and problems in depth from the data obtained, data and information collection techniques are carried out by the literature study method. Data analysis is composed of sorting data from the results of literature studies through data reduction techniques which are later associated with relevant models and literature to be presented narratively. The results of this study show that there are seven policy innovations that can be considered by Indonesia, namely an increase in VAT rates and a decrease in income tax rates. Provision of tax incentives, post-pandemic tax policies, carbon taxes, gender tax policies, pillar 1 and 2 tax policies, and cybersecurity and tax transparency policies.

Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 2023 Brawijaya International Conference (BIC 2023)
Series
Advances in Economics, Business and Management Research
Publication Date
29 October 2024
ISBN
978-94-6463-525-6
ISSN
2352-5428
DOI
10.2991/978-94-6463-525-6_12How to use a DOI?
Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - R. Dewi Noor Fatikhah
AU  - Arik Prasetya
AU  - Aji Firmansyah Widya
PY  - 2024
DA  - 2024/10/29
TI  - Initiating National and International Tax Policy Innovation in G20 Presidency Tax Issues
BT  - Proceedings of the 2023 Brawijaya International Conference (BIC 2023)
PB  - Atlantis Press
SP  - 102
EP  - 112
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-525-6_12
DO  - 10.2991/978-94-6463-525-6_12
ID  - Fatikhah2024
ER  -