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- W2745804907 abstract "Multinational companies, especially the Foreign Controlled Company (FCC), have opportunities and easiness toward transfer pricing abuse. This behaviour is one of tax avoidance scheme. The modus of transfer pricing abuse are underprice or overprice. The purpose is to shift income to tax haven country. From 2001 until 2006 tax year, Directorate General of Taxes data shows multinational companies have been reporting accumulated losses for more than Rp52.57 trillions. This means that potential tax loss reached almost Rp12.77 trillions or Rp2.62 trillions per year. Are these loses normal for multinational companies? Or they just try to avoid taxes? To prove that these multinational companies avoid taxes by transfer pricing abuse, some variables from foreign controlled company are compared to the same variables from Indonesia Controlled Company (ICC). The variables are Capacity (total assets and total turnover), financial performance (Return on Assets, Return on Sales, Effective Tax Rate), Transactions within affiliates abroad, losses (how many suffering loses year), cause of loses (dummy variable, normal versus not normal loses), having tax haven affiliates (dummy variable). The result indicates that even though foreign-controlled companies are bigger in economic capacity (bigger turnover, bigger total assets) they tend to have lower average profit (lower return on asset, lower return on sales, lower effective tax rate), substantial inter company transactions, experience loss longer, and has more tax haven affiliates. These facts provide empirical evidences that foreign-controlled company may conduct transfer pricing abuse to shift their taxable income." @default.
- W2745804907 created "2017-08-31" @default.
- W2745804907 creator A5052815290 @default.
- W2745804907 date "2008-04-19" @default.
- W2745804907 modified "2023-09-23" @default.
- W2745804907 title "Kajian Empiris Metode Tidak Langsung terhadap Modus Penghindaran Pajak melalui Transfer Pricing" @default.
- W2745804907 doi "https://doi.org/10.21002/jke.v3i2.78" @default.
- W2745804907 hasPublicationYear "2008" @default.
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