Double taxation avoidance (DTA) agreements are pivotal in mitigating instances where income is taxed simultaneously by two countries, which is a critical concern in the modern global economy. Such agreements aim to foster fair conditions for international businesses, attract foreign investment, and provide clarity on tax obligations. Despite these benefits, DTA agreements often face exploitation through legal loopholes, allowing multinational corporations to minimize or evade taxes— a practice known as treaty shopping. This study examines the impact of DTA agreements on Indonesia’s tax revenue, particularly concerning multinational corporations operating within its borders. / Dengan mengeksplorasi kasus perusahaan seperti Apple dan Google, penelitian ini menyoroti bagaimana mekanisme profit shifting serta eksploitasi perjanjian pajak dapat memengaruhi integritas fiskal suatu negara. Selain itu, studi ini mengevaluasi langkah- langkah yang diambil Indonesia untuk mengatasi permasalahan ini, termasuk penerapan aturan kepemilikan manfaat (beneficial ownership rules) yang lebih ketat serta partisipasi dalam kerangka kerja OECD mengenai Base Erosion and Profit Shifting (BEPS). Inisiatif-inisiatif ini bertujuan untuk meningkatkan transparansi serta mengatasi praktik penghindaran pajak yang agresif.