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