PENENTUAN KEBIJAKAN PERPAJAKAN EKONOMI DIGITAL DI INDONESIA DENGAN PENDEKATAN ANALYTICAL HIERARCHY PROCESS (AHP)
DOI:
https://doi.org/10.24034/j25485024.y2023.v7.i2.5241Keywords:
Kebijakan Perpajakan, Perpajakan Digital, Ekonomi Digital, AHPAbstract
Pandemi COVID-19 dengan pembatasan sosial berskala besar telah menyebabkan kontraksi ekonomi di hampir semua negara di dunia, termasuk Indonesia. Di sisi lain, keterbatasan aktivitas sosial berimplikasi pada percepatan digitalisasi yang terjadi di hampir semua sektor. Kondisi ini membutuhkan respon yang cepat dari para pengambil kebijakan untuk dapat menselaraskan proses bisnis yang lebih dominan menggunakan proses bisnis digital. Menyikapi kondisi tersebut, Indonesia telah menerbitkan Undang-Undang Nomor 2 Tahun 2020 yang mengatur ulang peraturan perpajakan atas transaksi digital. Langkah sepihak juga telah dilakukan oleh beberapa negara di dunia sebagai upaya optimalisasi penerimaan negara. Sementara itu, Konsensus Global sedang diupayakan dan disusun oleh OECD dan Uni Eropa untuk dilaksanakan. Kajian ini mencoba memberikan pertimbangan dalam menentukan bentuk ideal kebijakan perpajakan ekonomi digital di Indonesia dengan pendekatan Analytical Hierarchy Process yang dilakukan dengan menyusun kriteria yang relevan dalam menentukan kebijakan perpajakan ekonomi digital di Indonesia. Penelitian ini menyimpulkan bahwa bentuk kebijakan perpajakan ekonomi digital di Indonesia menurut kriteria penilaiannya adalah tindakan unilateral dengan bobot 58,15%.
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