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"OECD memberikan rekomendasi untuk menerapkan carry forward dan/atau carry back untuk mengatasi isu volatilitas earnings dan perbedaan perlakuan antara akuntansi dan pajak dalam pendekatan interest-to-EBITDA. Lebih lanjut, penelitian ini berusaha menjawab pertanyaan terkait apakah pendekatan interest-to-EBITDA perlu dilengkapi dengan kebijakan carry forward dan/atau carry back, manakah di antara keduanya yang paling sesuai diterapkan di Indonesia, dan apakah terdapat alternatif selain menerapkan kebijakan carry forward dan/atau carry back sebagai pelengkap pendekatan interest-to-EBITDA. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kualitatif. Kemudian, hasil penelitian menyimpulkan bahwa kebijakan carry forward dan/atau carry back perlu diterapkan untuk menangani isu volatilitas earnings sebagai bentuk kompensasi atau tax benefits. Kebijakan carry forward dan/atau carry back juga perlu diterapkan jika terdapat perbedaan pengakuan beban antara akuntansi dan pajak. Hasil penelitian juga menyimpulkan bahwa kebijakan carry forward atas interest expense dan/atau kapasitas bunga memiliki lebih banyak kelebihan dibandingkan kebijakan carry back sehingga lebih sesuai untuk diterapkan di Indonesia. Namun, terdapat alternatif lain yaitu mengubah pendekatan interest-to-EBITDA menjadi filter ketiga ketentuan DER; atau menggunakan ketentuan DER untuk mengatasi EBITDA negatif serta menerapkan kompensasi kerugian fiskal.

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OECD provides recommendations for implementing carry forward and/or carry back to address the issue of earnings volatility and differences in treatment between accounting and taxes in an interest-to-EBITDA approach. Furthermore, this study also seeks to answer questions related to whether the interest-to-EBITDA approach needs to be complemented by carry forward and/or carry back policies, which of the two is most suitable to be applied in Indonesia, and whether there are alternatives to implementing carry forward and/or carry back policies to complement the interest-to-EBITDA approach. The approach used in this study is a qualitative approach. Then, the results of the study concluded that carry forward and/or carry back policies need to be applied to deal with the issue of earnings volatility as a form of tax benefits. Carry forward and/or carry back policies also need to be applied if there is a difference in expense recognition between accounting and taxes. Next, the carry forward policy on interest expense and/or interest capacity has more advantages than the carry back policy so that it is more suitable to be applied in Indonesia. However, there is another alternative, which is to change the interest-to-EBITDA approach to the third filter of DER; or using DER to address negative EBITDA as well as apply fiscal loss compensation."

"Penelitian ini membahas mengenai perbandingan kebijakan thin capitalization rules dengan pendekatan debt-to-equity ratio (DER) yang diterapkan di Indonesia dengan kebijakan interest limitation rules dengan pendekatan earning stripping yang direkomendasikan oleh OECD melalui BEPS Action Plan 4 berdasarkan prinsip-prinsip kebijakan pajak. Lebih lanjut, penelitian ini juga berusaha menjawab pertanyaan terkait apakah Indonesia perlu mempertimbangkan untuk mengadopsi kebijakan interest limitation rules dengan pendekatan earning stripping sebagaimana yang direkomendasikan oleh OECD melalui BEPS Action Plan 4. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kuantitatif dengan paradigma post-positivist. Hasil penelitian ini menunjukan bahwa kebijakan thin capitalization rules dengan pendekatan debt-to-equity ratio (DER) yang diterapkan di Indonesia dan kebijakan interest limitation rules dengan pendekatan earning stripping telah memenuhi prinsip-prinsip kebijakan pajak dengan derajat pemenuhan tertentu. Kemudian, hasil penelitian juga menyimpulkan bahwa Indonesia perlu mempertimbangkan untuk mengadopsi kebijakan interest limitation rules dengan pendekatan earning stripping sebagaimana yang direkomendasikan oleh OECD melalui BEPS Action Plan 4.

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This study discusses the comparison of the thin capitalization rules with the debt-to-equity ratio (DER) approach applied in Indonesia with the interest limitation rules with the earning stripping approach recommended by the OECD through the BEPS Action Plan 4 based on the principles of tax policy. Furthermore, this study also seeks to answer the question of whether Indonesia should consider adopting interest limitation rules with an earning stripping approach as recommended by the OECD through the BEPS Action Plan 4. The approach used in this study is a quantitative approach with a post-positivist paradigm. The results of this study indicate that the thin capitalization rules policy with the debt-to-equity ratio (DER) approach applied in Indonesia and the interest limitation rules policy with the earning stripping approach have met the principles of tax policy with a certain degree of compliance. Then, the results of the study also conclude that Indonesia needs to consider adopting interest limitation rules with an earnings stripping approach as recommended by the OECD through the BEPS Action Plan 4."