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Author

Martua Eliakim Tambunan

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Review Open access Sep 2026

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...

Martua Eliakim Tambunan, Poltak Maruli John Liberty Hutagaol · 0 citations

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