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.