The Influence of Income Shifting Incentives towards The Tax Haven Country Utilization: Case Study on the Companies listed in Indonesian Stock Exchange

Nurhidayati, Nurhidayati; Fuadillah, Hendyga

doi:10.9744/jak.20.1.27-38

Cited by 9 publications

(13 citation statements)

References 37 publications

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“…Pihak investor yang memanfaatkan negara tax haven dapat mengurangi beban pajak perusahaan, namun disisi lain keberadaan negara tax haven dapat mengganggu reputasi perusahaan apabila tujuannya untuk pengalihan laba. Negara tax haven memberikan fasilitas perpajakan kepada wajib pajak secara mudah dan memberikan peluang untuk mentransfer pendapatan mereka demi membayar pajak lebih rendah atau tidak dikenai pajak sama sekali (Nurhidayati 2018). Pemanfaatan negara tax haven mulai muncul ketika bocornya dokumen yang berasal dari firma hukum Mossack Fonseca di Panama yang berisi jutaan dokumen investasi offshore yang juga mencantumkan beberapa perusahaan Indonesia yang terlibat dalam kasus Panama Papers.…”

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“…Praktik income shifting yang ketiga melalui praktik thin capitalization yaitu memberikan pinjaman dengan bunga yang tinggi kepada perusahaan afiliasi (Nurhidayati, 2018). Ketentuan perpajakan mengatur bahwa pembayaran bunga merupakan beban yang dapat dikurangkan menurut fiskal (deductible expense) namun kemudian ketentuan ini JRAK 9.3 dimanfaatkan dengan cara memberikan pinjaman dengan jumlah yang melebihi kewajaran (Kurniawan, 2018).…”

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“…Beberapa hasil penelitian menunjukkan ada hubungan positif antara multinationality dengan pemanfaatan negara tax haven (Richardson, 2015;Akamah, et al , 2017;Omar, 2015dan Frandyanto 2017. Sementara penelitian Nurhidayati (2018) membuktikan multinationality berpengaruh negatif terhadap pemanfaatan negara tax haven. Disisi lain, hubungan transfer pricing, praktik thin capitalization dan intangible assets dengan pemanfaatan negara tax haven menemukan hasil yang tidak konsisten.…”

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“…Disisi lain, hubungan transfer pricing, praktik thin capitalization dan intangible assets dengan pemanfaatan negara tax haven menemukan hasil yang tidak konsisten. Penelitian sebelumnya menunjukkan transfer pricing berpengaruh positif terhadap pemanfaatan negara tax haven (Davies, 2018;Jansky dan Prats ,2014;Zain, 2010), namun bertolak belakang dengan penelitian Nurhidayati (2018) yang tidak bisa membuktikan adanya hubungan antara transfer pricing dan pemanfaatan negara tax haven. Beberapa peneliti menambahkan treaty shoping selain multinationality, transfer pricing, thin capitalization dan intangible assets dalam struktur faktor income shifthing.…”

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“…Penelitian ini menawarkan pengembangan pada pengukuran transfer pricing dengan menggunakan proporsi total piutang pihak berelasi dibandingkan dengan total piutang di perusahaan. Pengembangan pengukuran transfer pricing didasarkan saran Nurhidayati (2018) yang mengukur transfer pricing berdasarkan catatan atas laporan keuangan yang kemungkinan tidak lengkap. Berdasarkan teori sebelumnya dan pengembangan pengukuran transfer pricing diharapkan hasil penelitian mampu membuktikan adanya pengaruh multinationality, transfer pricing, thin capitalization dan intangible assets terhadap pemanfaatan negara tax haven.…”

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Income Shifting Dan Pemanfaatan Negara Tax Haven

Pramesthi

Suprapti²,

Kurniawati³

2019

JRAK

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The purpose of this research is to examine the influence of income shifting strategy to tax haven country utilization. The dependent variable is tax haven country utilization and the independent variable was income shifting strategy proxied by multinational, transfer pricing, thin capitalization, and intangible asset. The samples are 32 manufacturer basic and chemical industry sector companies listed in Indonesia Stock Exchange from, 2015-2017. The analysis method is data panel regression by using Eviews 7.The result of this research shows that income shifting which is proxied by multinationality and transfer pricing have positive influence to tax haven country utilization is evidenced by the p-value of 0.0164 and the p-value transfer pricing of 0.0164 , while income shifting strategy which are proxied by thin capitalization and intangible asset have no significant influence to tax haven country utilization indicated p-value respectively 0.0763 and 0.7484.

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Income Shifting Dan Pemanfaatan Negara Tax Haven

Pramesthi

Suprapti²,

Kurniawati³

2019

JRAK

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Investment in tax haven jurisdiction by Indian MNCs: a conceptual study

Shanmugam,

Arunima

2024

IIMTJM

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PurposeThis study aims to understand the investments made by Indian MNCs in different tax havens to optimize their tax liabilities. The study also aims to provide insights into the conceptual framework of such practices, highlighting potential benefits and risks and providing policy recommendations that promote transparency, fairness and sustainable economic practices.Design/methodology/approachThe study involves a combination of quantitative and qualitative approaches. The quantitative aspect analyzes investments made by Nifty 50 companies in tax haven jurisdictions from the financial data of the parent company from 2019 to 2023. The qualitative aspect involves a conceptual framework developed from previous studies and examining the role of various organizations in combating tax avoidance. This mixed-method approach enables a comprehensive understanding of the motivations, impacts and regulatory responses related to the use of tax havens.FindingsThe paper provides conceptual and descriptive insights on investments made by Indian MNCs in tax havens during 2019–21 to save tax. The study suggests that while investing in tax havens, businesses give more priority to ease of doing business and other considerations such as a lower tax rate.Research limitations/implicationsThe present study suggests policymakers about the effectiveness of current tax laws and their enforcement, highlighting loopholes and potential avenues for modification.Originality/valueThis paper assesses the reasons for Indian MNCs starting subsidiaries and making investments in different tax haven jurisdictions and suggests appropriate measures to avoid the menace of tax havens.

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Transfer Pricing Aggressiveness in Indonesia: Multinationality, Tax Haven, and Intangible Assets

Irawan

Ulinnuha

2022

Journal of Accounting and Business Dynamics

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This study aims to examine the effect of corporate multinationality, occurance of transactions with tax-haven-countries, and intangible assets on transfer pricing aggressiveness in Indonesian companies. Applying purposive sampling method, this study analyzed 100 samples of multinational companies listed in the Indonesia Stock Exchange (IDX) during the period from 2015 to 2019, except companies from the financial and insurance sector. Applying multiple regression analysis, this study unveiled a positive and significant impact of multinationality, occourance of transactions with tax-haven-countries, and intangible assets on companies’s transfer pricing aggressiveness.

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The Influence of Income Shifting Incentives towards The Tax Haven Country Utilization: Case Study on the Companies listed in Indonesian Stock Exchange

Cited by 9 publications

References 37 publications

Income Shifting Dan Pemanfaatan Negara Tax Haven

Income Shifting Dan Pemanfaatan Negara Tax Haven

Investment in tax haven jurisdiction by Indian MNCs: a conceptual study

Transfer Pricing Aggressiveness in Indonesia: Multinationality, Tax Haven, and Intangible Assets

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