LEGAL REGULATION OF TAX AVOIDANCE BY STATE- OWNED ENTERPRISES BASED ON THE PRINCIPLES OF GOOD CORPORATE GOVERNANCE

Ighna Ikrimah, . (2025) LEGAL REGULATION OF TAX AVOIDANCE BY STATE- OWNED ENTERPRISES BASED ON THE PRINCIPLES OF GOOD CORPORATE GOVERNANCE. Syiah Kuala Law Journal, 9 (1). pp. 84-122. ISSN 2580-9059

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Abstract

This study has the title of Legal Regulation of Tax Avoidance by State-Owned Enterprises based on the principles of Good Corporate Governance. Where the object of this study is the practice of tax avoidance conducted by state-owned enterprises (SOEs). This study aims to analyze the legislation related to tax avoidance by SOEs in Indonesia and evaluate the tax avoidance actions based on the principles of Good Corporate Governance (GCG). The research method used is juridical normative approach to legislation, comparative, and conceptual. The results showed that although the practice of tax avoidance by SOEs is legal, the practice can be considered contrary to the ethics and moral responsibilities of SOEs to society and the state. Therefore, it is necessary to strengthen the regulation and supervision of tax policy in line with GCG principles to ensure tax management with integrity and responsibility, supporting sustainable national development.

Item Type:	Article
Additional Information:	[No. Panggil: 2110611208] [Pembimbing: Muthia Sakti] [Penguji 1: Imam Haryanto] [Penguji 2: M. Rizki Yudha Prawira]
Uncontrolled Keywords:	Tax Avoidance, State-Owned Enterprises, Good Corporate Governance
Subjects:	K Law > K Law (General)
Divisions:	Fakultas Hukum > Program Studi Hukum (S1)
Depositing User:	IGHNA IKRIMAH
Date Deposited:	05 Feb 2025 10:51
Last Modified:	17 Feb 2025 07:52
URI:	http://repository.upnvj.ac.id/id/eprint/35932

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