Multinational Corporations (MNC) is an international company headquartered in one country but has branch offices or subsidiaries in various developed and developing countries. The presence of MNCs in a country cannot be separated from the current phenomenon of international relations. One example of a multinational company in Indonesia is Google. Google opened a representative office in Indonesia, precisely in Jakarta, since 2011. Google Indonesia is currently in trouble with the government, which is related to tax issues. Google Indonesia is considered to be deflating or not paying taxes in accordance with the provisions or legislation made by the Indonesian government. They argue that their existence in Indonesia is only a representative office, so they pay taxes improperly. This study aims to find out how Google does tax fraud in Indonesia and how the Indonesian government is trying to deal with this. This research method uses research sources that are already in the library (library research) with the addition of material in books, newspapers, journals and reports and does not rule out the use of electronic media such as news on television and online news received from the internet, the data in this analysis is secondary data.