DOLOKSARIBU, OLIVER (2014) ANALISIS STRATEGI PERENCANAAN PAJAK DENGAN SKEMA INVESTASI CONTROLLED FOREIGN CORPORATION DALAM MEMAKSIMALKAN PENGEMBALIAN INVESTASI (Studi Kasus PT. X DI TANGERANG). S2 thesis, Universitas Mercu Buana.
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Abstract
For tax payer, tax is the cost which should be minimized or avoid, especially for subsidiary company or fereign direct investment, government incentices to attract new investment have been already been used with reflected in tax efficiency throughout the use of loopholes in corporate income tax law. Tax planning is one of the legal example of using loopholes to minimized tax cost. On the contrary for fiscal authorities, doing tax avoidance as a part of tax planning could potential harmful for the government. This study is aims to understand and to evaluate anti tax avoidance and regulation in Indonesia by comprehend the real practical of foreign direct investment or controlled foreign corporation. The government need to identify wether or not the are several tax loopholes may provided loss benefit for the fiscal authorities. For the field research finding by study case and interview , it is evident that the most common practice of tax avoidance are the use of transfer pricing and thin capitalization schemes. Those two schemes were usually exploited to give optimum benefit of loopholes in tax laws. Thus, we acknowledge that anti tax avoidance regulation administered by the government in the context good regulation process is still imperfect, in fact those regulation and law still left behind loopholes that potentially used to perform tax avoidance by tax payer that cause the government not get optimum revenue tax payer. Keywords : tax avoidance, tax planning, loopholes. Bagi wajib pajak, pajak adalah beban yang harus diminimalkan atau dihindarkan, terutama bagi perusahaan pengendali luar negeri atau penanaman modal asing. Insentif pemerintah untuk menarik investor baru telah digunakan untuk meminimalkan pembayaran pajak dengan memanfaatkan celah kelemahan peraturan yang ada. Perencanaan pajak adalah salah satu contoh pemanfaatan celah peraturan dalam mengurangi beban pajak. Sebaliknya bagi fiskus, penghindaran pajak sebagai bagian dari tax planning akan cenderung merugikan pemerintah. Penelitian ini bertujuan untuk memahami dan mengevaluasi peraturan anti penghindaran pajak di Indonesia dengan memahami praktik nyata dari perusahaan asing atau perusahaan yang memiliki anak perusahaan di luar negeri. Pemerintah perlu mengidentifikasi apakah ada celah peraturan yang bisa menyebabkan kerugian pendapatan bagi pemerintah. Temuan dalam penelitian melalui studi kasus dan wawancara, bukti praktek yang paling umum dari penghindaran pajak adalah skema transfer pricing dan thin capitalization. Kedua skema tersebut telah digunakan sedemikian rupa guna memberikan manfaat optimal dari celah dalam peraturan pajak. Dan ada peraturan anti penghindaran pajak yang dijalankan pemerintah yang masih jauh dari sempurna, faktanya pengaturan dan peraturan masih ada yang ketinggalan dalam mengantisipasi penghindaran pajak oleh pembayar pajak, sehingga pemerintah tidak memperoleh pendapatan yang optimal dari pembayar pajak. Kata kunci : penghindaran pajak, perencanaan pajak, celah peraturan
| Item Type: | Thesis (S2) |
|---|---|
| Call Number CD: | CDT-552-14-089 |
| Call Number: | TA/55/14/013 |
| NIM/NIDN Creators: | 55511110015 |
| Uncontrolled Keywords: | Penghindaran pajak, Perencanaan pajak, Celah peraturan |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Pascasarjana > Magister Akuntansi |
| Depositing User: | Admin Perpus UMB |
| Date Deposited: | 06 Oct 2014 10:56 |
| Last Modified: | 08 Aug 2022 09:15 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/13642 |
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