Monash University

Embargoed and Restricted Access

Reason: Under embargo until May 2019. After this date a copy can be supplied under Section 51(2) of the Australian Copyright Act 1968 by submitting a document delivery request through your library

General Anti-Avoidance Rule (GAAR): An Option to Tackle Aggressive Tax Planning in Indonesia

posted on 2018-05-14, 01:14 authored by NIKEN EVI SURYANI
This thesis investigated whether a General Anti-Avoidance Rule (GAAR) is an appropriate tool to tackle aggressive tax planning in Indonesia. A mixed method research approach was adopted which comprised semi-structured interviews of all key stakeholders. In addition, an archival and legal component analysed tax cases and the application of a GAAR in other countries. The findings of this study suggest that Specific Anti-Avoidance Rules (SAARs) are insufficient to combat aggressive tax planning in Indonesia and that the benefits of introducing a GAAR outweigh the challenges. The results of the study provide important tax policy implications for the Indonesian government.


Campus location


Principal supervisor

Ken Neil Harry Devos

Additional supervisor 1

Vincenzo Morabito

Year of Award


Department, School or Centre

Business Law and Taxation


Doctor of Philosophy

Degree Type



Faculty of Business and Economics