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"Tulisan ini membahas kebijakan unilateral Amerika Serikat (AS) di bawah George W. Bush dan kemungkinan implikasinya terhadap kerja sama politik dan keamanan di kawasan Asia Pasifik. Secara khusus tulisan ini menyoroti posisi dan peran ASEAN Regional Forum (ARF) dalam kerangka unilateralisme AS. Tesis artikel ini adalah bahwa kredibilitas dan efektivitas peran ARF akan sangat tergantung pada kemauan dan kebijakan-kebijakan politik para anggotanya. Kebijakan unilateral Bush dapat membuat ARF tidak beranjak dari tahapan CBM dan preventive diplomacy. Tetapi kebijakan AS tersebut juga dapat menjadi semacam stimulus agar ARF bergerak lebih cepat dalam menangani masalah-masalah keamanan regional, termasuk terorisme internasional. "

"Perkembangan teknologi informasi telah mendorong pesatnya pertumbuhan ekonomi digital yang menghadirkan tantangan baru dalam bidang perpajakan. Sebagai respons, Indonesia menyetujui komitmen Solusi Dua Pilar OECD. Namun, pelaksanaan Pilar 1 masih menghadapi ketidakpastian dan terus ditunda, sehingga Indonesia belum dapat melakukan pemajakan ekonomi digital di luar ranah PPN. Penelitian ini bertujuan untuk menganalisis bentuk kebijakan unilateral dalam pemajakan ekonomi digital yang dapat dijadikan alternatif pengganti Pilar 1 OECD dan peluang serta tantangan implementasinya di Indonesia. Penelitian ini menggunakan pendekatan kualitatif serta menggunakan studi literatur dan wawancara mendalam untuk pengumpulan data. Hasil penelitian menunjukkan bahwa terdapat beberapa model kebijakan unilateral pemajakan ekonomi digital, antara lain Digital Services Tax (DST), Equalization Levy, pemajakan berbasis Significant Economic Presence (SEP), dan jenis lainnya. Masing-masing model memiliki karakteristik, kelebihan, dan kelemahan tersendiri. Hasil analisis menunjukkan bahwa dari berbagai bentuk kebijakan unilateral dalam pemajakan ekonomi digital yang dapat dijadikan alternatif pengganti Pilar 1 OECD di Indonesia, DST ialah yang paling ideal karena secara administratif lebih sederhana, fleksibel, memiliki potensi penerimaan yang signifikan, dan berupa jenis pajak baru sehingga tidak terhalang P3B maupun berbenturan dengan ketentuan pajak domestik. Peluang implementasi DST didukung oleh besarnya ekonomi digital Indonesia yang terus berkembang pesat, serta banyaknya negara yang telah mengadopsi kebijakan serupa sehingga memungkinkan pembelajaran dan adaptasi kebijakan. Selain itu, kemampuan otoritas pajak bekerja sama dengan Kementerian Komunikasi dan Digital dalam pelacakan pengguna memberi potensi penguatan sistem administrasi perpajakan nasional. Namun, tantangan seperti potensi konflik internasional, risiko retaliasi dagang, dan isu administrasi perpajakan masih menjadi hambatan yang perlu diantisipasi. Indonesia tengah menghadapi dilema karena menunda tindakan berisiko kehilangan pendapatan pajak dan tertinggal dari negara lain, sementara mengambil tindakan di tengah ketegangan politik dan perdagangan global saat ini dapat memicu konflik atau merusak iklim investasi.

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The rapid development of information technology has driven the growth of the digital economy, bringing new challenges for taxation systems. In response, Indonesia has committed to adopting the OECD’s Two-Pillar Solution. However, the implementation of Pillar One remains uncertain and has been repeatedly delayed, which means Indonesia has not yet been able to tax digital economy income beyond VAT. This study aims to analyse unilateral tax policy options as potential alternatives to Pillar One and examines its implementation opportunities and challenges in Indonesia. The research uses a qualitative method, through literature review and in-depth interviews for its data collection. The analysis reveals several unilateral approaches have been used globally, including the Digital Services Tax (DST), Equalization Levy, and taxation based on Significant Economic Presence (SEP). Each has its own characteristics, strengths, also its limitations, and among them DST is the most suitable for Indonesia due to its administrative simplicity, flexibility, significant revenue potential, and as it is a new type of tax, so it does not conflict with existing tax treaties or Indonesian domestic tax rules. Opportunities and potential to implement the policies is supported by the large digital economy in Indonesia which continues to grow rapidly, as well as the many countries that have adopted similar policies, allowing for learning and policy adaptation. In addition, the ability of tax authorities to work together with the Ministry of Information and Digital in monitoring users provides the potential to strengthen the tax administration system. However, challenges such as the potential for international conflict, the risk of trade retaliation, and tax administration issues are still obstacles that need to be anticipated. The country faces a difficult policy dilemma as delaying action means losing out on substantial tax revenue and falling behind peers, while moving too quickly amid current global political and trade tensions may trigger retaliation or harm investment climate."

"Ekonomi digital membentuk kembali dinamika produksi, distribusi, dan konsumsi, dengan perusahaan digital sering menghasilkan pendapatan besar di negara-negara di mana kehadiran fisik mereka minimal, menimbulkan tantangan dalam alokasi pajak. Prinsip seperti SEP mengakui pentingnya pendapatan yang substansial bahkan tanpa kehadiran fisik, sementara negara pasar menekankan hak negara tempat konsumen berada untuk memungut pajak. Beberapa negara telah memperkenalkan konsep SEP ke dalam kerangka direct income tax mereka. Vietnam melalui ND-CP 85/2021 menetapkan nexus jika domain “.vn”, konten berbahasa Vietnam, atau >100.000 transaksi/tahun, dan pajak dipungut melalui skema withholding oleh pembeli lokal. Nigeria melalui FA 2019 dan SEP Order 2020 menetapkan threshold pendapatan digital > NGN 25 juta, domain “.ng”, atau penyesuaian harga lokal, dengan skema withholding tax pada penyedia asing. Di Indonesia, tantangannya meliputi risiko tumpang tindih dengan Pilar 1 OECD, kerangka hukum yang masih fisik-sentris, dan keterbatasan integrasi data real-time. Namun, terdapat peluang dari pasar digital besar, kepatuhan PMSE yang baik, risiko balasan kecil, landasan UU ITE, serta koordinasi antarlembaga melalui Perpres 68/2019 dan Permenkominfo 5/2020.

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The digital economy is reshaping the dynamics of production, distribution, and consumption, with digital companies often generating large revenues in countries where their physical presence is minimal, posing challenges in tax allocation. Principles such as SEP recognize the importance of substantial income even in the absence of a physical presence, while the market jurisdiction emphasizes the right of the country in which the consumer is located to collect taxes. To capture tax revenue from this economic activity, several developing countries have introduced the concept of SEP into their direct income tax frameworks. Notably, Vietnam and Nigeria have each adopted a model designed to ensure that foreign digital businesses that earn revenue from digital transactions in their region contribute equitably to the public coffers. Vietnam through ND-CP 85/2021 establishes a nexus if the domain ".vn", Vietnamese-language content, or >100,000 transactions/year which are then taxed through a withholding scheme by local buyers. Nigeria through the FA 2019 and SEP Order 2020 sets a digital income threshold of > NGN 25 million, a ".ng" domain, or local price adjustment which then a withholding tax scheme imposes on foreign providers. In Indonesia, challenges include the risk of overlapping with the OECD's Pillar 1, a still physical-centric legal framework, and limitations in real-time data integration. The opportunities for Indonesia are its large digital market (US$130 billion by 2025), good PMSE compliance since 2020, small retaliation risk, the foundation of the ITE Law, and inter-agency coordination through Presidential Decree 68/2019 and MOCI Regulation 5/2020. "