From legislative mandate to implementation gap: BEPS 2.0 governance and Indonesia’s fiscal sovereignty
BEPS 2.0 has been widely analyzed as a reform of international tax rules and multinational enterprise compliance; however, its implications for state financial governance and audit accountability remain underexplored. This paper examines how Indonesia’s adoption of BEPS 2.0 instruments—UU HPP, PMK 172/2023, and PMK 136...