Antisipasi Peraturan Perpajakan di Indonesia Terhadap Praktek Perpajakan Negara-Negara Tax Haven

Lim, Setiadi Alim and Indrawati, Lilik (2013) Antisipasi Peraturan Perpajakan di Indonesia Terhadap Praktek Perpajakan Negara-Negara Tax Haven. BIP’s: Jurnal Bisnis Perspektif, 5 (2). pp. 168-193. ISSN cetak 1979-4932; ISSN online 2715-2596

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Abstract

To attract investors, some countries called tax haven countries have done unfair taxation practices. The practice of taxation by the tax haven countries encourage further growth in the activity of tax avoidance and tax evasion internationally. Almost all countries in the world are harmed by the practice of taxation of tax haven countries. The OECD has limited the practices unfair taxation of tax haven countries. Each country around the world will try to anticipate intensely the activity of tax avoidance and tax evasion through international cooperation and incorporate prevention efforts in taxation regulations. This paper will try to assess whether the provision of taxation in Indonesia has been able to anticipate the activities of international tax avoidance and tax evasion

Item Type:	Article
Uncontrolled Keywords:	tax haven country, tax avoidance, tax evasion.
Subjects:	H Social Sciences > HG Finance
Divisions:	Polytechnic > Diploma in Accounting
Depositing User:	Eko Setiawan 194014
Date Deposited:	06 Mar 2015 08:11
Last Modified:	09 May 2023 08:42
URI:	http://repository.ubaya.ac.id/id/eprint/23541

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