Publication Search

The implementation of the Global Minimum Tax (GMT) through Pillar Two of the OECD/G20 marks a fundamental change in the international tax architecture, especially for developing countries such as Indonesia. One of the key instruments in Pillar Two is the Qualified Domestic Minimum Top-Up Tax (QDMTT), which provides an opportunity for source countries to retain the right to tax the profits of multinational companies with an effective tax rate below 15 percent. This study aims to analyze Indonesia's readiness to face the implementation of GMT through the QDMTT policy, focusing on regulatory aspects and tax administration capacity. The research method uses literature studies with a qualitative-descriptive approach through the analysis of policy documents, tax regulations, as well as academic literature and international reports. The results of the study show that Indonesia's readiness is still in the transition stage. In terms of regulation, Indonesia has shown an initial commitment through the issuance of PMK Number 136 of 2024, but the regulation still needs to be strengthened at a higher level of regulation for long-term legal certainty. From the administrative aspect, the main challenges include the complexity of calculating jurisdiction-based Effective Tax Rates, cross-border data management, as well as increasing the capacity of human resources and information technology infrastructure. This study concludes that the success of QDMTT implementation in Indonesia depends on strengthening regulations, increasing tax administration capacity, and reformulating sustainable investment policies.

This paper discusses the role of the global minimum tax in addressing tax avoidance by multinational corporations in Indonesia. This policy is the result of an agreement between the OECD/G20 (Organization for Economic Co-operation and Development) in the Base Erosion and Profit Shifting (BEPS) 2.0 project, which aims to reduce global tax avoidance practices by multinational corporations (MNEs). With a minimum rate of 15%, the GMT is expected to create fiscal justice and strengthen the tax base in developing countries like Indonesia. This research uses a qualitative approach based on a review of literature from the OECD, IMF, and academic journals. The analysis shows that the implementation of the GMT has positive potential in increasing state revenues, but also poses administrative challenges and the risk of reducing investment competitiveness. The Indonesian government needs to adjust tax regulations and strengthen fiscal administration capacity to optimize the benefits of this policy. This study also confirms the importance of international cooperation in the successful implementation of the GMT and reducing the potential for tax avoidance by multinational corporations. Furthermore, regular monitoring and evaluation are needed to assess the impact of this policy on the Indonesian economy and to ensure that the implementation of the GMT does not hinder economic growth and investment in strategic sectors.

Global climate change has prompted analysis of emission control policies, including carbon trading mechanisms and carbon taxes, to achieve a low-carbon economy. This study utilizes a bibliometric approach (2020–2025) with the Scopus database, which is processed using the RStudio application with Bibliometrix and Biblioshiny analysis and also uses the VOSviewer application, to identify publication trends and the effectiveness of emissions policies in different economic contexts, such as G20 countries or developed countries with developing countries. Thematic analysis results show dominant topics such as emissions trading, carbon capture, renewable energy, and a focus on economic development and technological innovation. The reviewed literature confirms that higher carbon tax rates are more effective in reducing emissions in G20 countries, while in developing countries, the implementation of a combination of strict carbon taxes and emissions trading mechanisms can promote substantial decarbonization. Overall, this bibliometric study confirms the growing research interest in green economy solutions and supports the urgency of adaptive, evidence-based emissions policies in various economic contexts.

One of PT Pertamina Patra Niaga Fuel Terminal Sanggaran's CSR initiatives is the community-based turtle conservation program, or Turtle Conservation and Education Center Serangan (TCEC), which focuses on biodiversity and community empowerment. With the help of this program, turtles in Serangan Village that are in danger of going extinct will continue to exist. Serangan Village is a top priority when conducting CSR initiatives in the areas of biodiversity and social empowerment because it is part of the company's operational region. The program's main objective is to raise and care for turtles at TCEC, including feeding hatchlings and turtles, examining turtles' health, monitoring, turtle socialization and education, turtle inhealth training, saving turtles from South Bali's beaches and many more. The Poins of SDGs Goal 4 Quality Education, Goal 8 Decent work and Growth Economic, and Goal 15 Life on Land are achieved in part because to this program. 19 local workers were employed by this program, which earns $200 million annually. In order to carry out its duties and responsibilities, the Conservation Office and Turtle Education has an organizational structure filled by managers from traditional villages. The Turtle Conservation and Education Center was initially founded as a result of a village community movement that has a focus on turtle conservation in collaboration with WWF, BKSDA (Nature Conservation Agency; Indonesia), Udayana University Bali and is under the auspices of the traditional village of Serangan. The TCEC released almost 20,000 baby turtles as part of conservation efforts to ensure their survival. A number of G20 Summit attendees paid TCEC Serangan a visit, which demonstrated how the world acknowledged its struggle with turtle conservation. TCEC Serangan is the recipient of numerous national and international honors, including the Kalpataru (the award given to individuals or groups for their services in preserving the environment in Indonesia).

Integrating infomaation technology media in language learning can produce the latest information to improve languaage skills and mastery, especially in early chilldhood. The research method used Systematic Literature Review. Date collecation during2018-2023. The articles used in this study were 36 national and accredited jourmal articles obtained from Google scholar, Scholar, Rasearch Gate, SINTA, DOAJ. Based onthis research,it is found that the integration of technology-based mediain learming can create eariy childhood interest, attract attention, make children happier and more motivated to leam and accelerate language acquisition.    

Adoption of IFRS in Indonesia began in 2008, namely the initial adoption stage of IFRS based on Indonesia's commitment to support its achievements in one global accounting standard at the G20. IAI itself formulated the full adoption of IFRS in several stages, namely (1) the initial stage of IFRS adoption which began in 2008, (2) the convergence stage of preparation for full adoption of IFRS in 2010, (3) the first stage of full adoption of IFRS which began in 2012, (4) the second stage of full adoption of IFRS in 2015, (5) the third stage of full adoption of IFRS in 2018, (6) and the fourth stage of full adoption of IFRS in 2020. IFRS adoption is sought as a form of improving good financial reporting in improving quality of accounting information. This research will examine differences in the quality of accounting information before and after full adoption of IFRS. This research will take a sample of telecommunications sub sector companies,healthcare, and consumer non-cyclical registered as a member of the BEI. This research examines the value relevance of Ohlson's stock price proxy. The analysis technique used is paired sample t-test with a significance level of 5%. This research concludes that the full adoption of IFRS stage one has contributed to improving the quality of accounting information. This research shows that the quality of accounting information as seen from its value relevance will increase followed by a high increase in disclosure.  

The Entrepreneurial Student Development Program (P2MW) is a program to strengthen the entrepreneurial ecosystem in higher education institutions held by the Directorate of Learning and Student Affairs (Belmawa) and the Directorate General of Higher Education, Research and Technology of the Republic of Indonesia (Ditjen Diktristek RI). This P2MW activity provides opportunities for students who already have business ideas to become entrepreneurs, by providing support through financing, development and coaching. This program has stages of selection and training (coaching) which are expected to have a positive impact on students starting to develop their knowledge and skills in becoming entrepreneurs. Students at the University of 17 August 1945 Surabaya have the opportunity to take part in this program with an innovative effort to use coconut tree waste to make high-value coconut bonsai ornamental plants based on Sociopreneurship to also support the government in the G20 Presidency program and have the same goals as several SGDS points. This P2MW is located on the 17 August 1945 Surabaya University campus as the beginning of the process of creating and developing innovative designs which will then be competed at the KMI EXPO 2023 National level which is located at Undiksha Bali.

In this research, the author identified the visual forms found in the G20 Indonesia 2022 logo. These forms were identified in order to determine the representation of Indonesian culture contained in the G20 Indonesia 2022 logo. The author used descriptive research with a qualitative approach.  The visual form and meaning of the G20 Indonesia 2022 logo were analyzed through preiconographical, iconographic and iconological theories which were explained by Edward Panofsky.  Visual elements such as shape, color, typography, contained in the G20 Indonesia 2022 logo were identified through this process.  These three steps examine the hidden meaning of the G20 Indonesia 2022 logo which is linked to basic cultural mentality.  These steps became the basis for researchers to analyze the data.  Researchers analyzed the visual form and meaning of the G20 Indonesia 2022 logo to determine the relationship between the logo and Indonesian culture. Analysis of the visual appearance and meaning was carried out to conclude the representation of Indonesian culture in the G20 Indonesia 2022 logo. Based on the findings of this research, it was concluded that the G20 Indonesia 2022 logo has a form and meaning that represents Indonesian culture.

The purpose of this research is to find out the strategies of the G20 countries in anticipating the threat of the global crisis in Indonesia. This study uses qualitative methods with a descriptive approach to be able to describe in depth. The G-20 believes that a solution to the economic crisis requires continuous global cooperation. Through this collaboration, the best ways to resolve the crisis are formulated, both what must be done by each member country of the G-20 and what must be done by and through international financial institutions. In addition, being in the G-20 provides an opportunity for Indonesia to take a closer look at how developed countries make policies and then implement them in Indonesia if deemed good and appropriate. Each country must pursue a number of policies in an effort to respond to the crisis through fiscal stimulus, stimulate recovery of economic growth again in the crisis era, and then strive for economic stability that is resistant to similar crises in the future through strengthening the domestic financial sector.

This research to analyze the contribution of variables from three economic policies, with monetary policy through interest rate variables, exchange rates, and money supply in facing economic recession. Where the fiscal policy variable is through tax value. Then macroprudential policy through Non Performing Loan and Capital Adequacy Ratio variables. This study uses secondary data or time series, namely from December 2019 to February 2021. The data analysis model in this study is the Vector Autoregression (VAR) model which is seen from being sharpened with Impulse Response Function (IRF) analysis and Forecast Error Variance Decomposition (FEVD), Panel ARDL, and Different Tests. The results of the IRF analysis show that the stability of the response of all variables is formed in period 8 or the medium and long term, where the response of other variables to changes in one variable shows different variations, both from positive responses to negative responses or vice versa, and there are variables whose responses remain positive or remain negative from the short term to the long term. The results of the FEVD analysis show that for the short-term inflation variable it is influenced by inflation itself and in the medium and long term it is influenced by interest rates. For the JUB variable in the short term it is influenced by JUB itself and in the medium and long term it is influenced by NPL. For the interest rate variable in the short term it is influenced by JUB while in the medium and long term it is influenced by the exchange rate itself and CAR. For the tax variable in the short, medium and long term it is influenced by the tax itself and JUB. For the NPL variable in the short, medium and long term it is influenced by JUB and tax. For the CAR variable in the short, medium and long term it is influenced by JUB and tax. Then the results of the ARDL Panel analysis show that the country that is able to become a leading indicator in controlling the economic recession in the Four of The Group Twenty, namely Turkey, is only done by interest rates. While South Africa is done by interest rates, taxes, NPL, and CAR. For Russia, it is done by all variables, namely the amount of money in circulation, interest rates, exchange rates, taxes, NPL, and CAR. Meanwhile, Indonesia is carried out by exchange rates, taxes, NPL and CAR.