Analisis Komparasi Kebijakan India dan Indonesia Dalam Penanganan Google Tax

Abstract

Taxes are one of the largest sources of state revenue, so the state is vying to optimize its tax revenues. However, there are some companies that make tax avoidance schemes and tax planning aggressively so that the state loses. Google Tax is a tax avoidance method with Double Irish and Dutch Sandwich schemes. Indonesia and India are equally disadvantaged by Google in terms of Taxes, but India has stepped forward with the regime or law that has been made equalization levy. This study aims to provide an understanding of the formulation of the Google Tax regime in India and Indonesia. Policy Making Theory is used to analyze the comparison of policies in India and Indonesia when overcoming Google Tax. This study uses a descriptive-comparative method to explain how the comparison of Google Tax policy planning in India and Indonesia based on the Political will of the policy makers in each country. The result of this research is that there are similarities and differences of political will which is owned by the decision makers of the two countries, where the intention in building the infrastructure, but in Indonesia is hindered by bureaucracy complex.