ACCOUNTABILITY OF SHELL COMPANY'S PRACTICES IN TAX LAW PERSPECTIVE BY LIMITED LIABILITY COMPANIES: A Review of Good Corporate Governance

Jessica Ariana Hutagaol, . (2025) ACCOUNTABILITY OF SHELL COMPANY'S PRACTICES IN TAX LAW PERSPECTIVE BY LIMITED LIABILITY COMPANIES: A Review of Good Corporate Governance. Jurnal Daulat Hukum, 8 (4). pp. 923-934. ISSN 2614-560X

Text 2210611266_ArtikelKI.pdf Restricted to Repository staff only Download (344kB)

Abstract

The use of shell companies by limited liability companies as a means of tax avoidance demonstrates a legal abuse that impacts the dilemma of legal compliance and business ethics. This action raises questions regarding the implementation of good corporate governance, which should be the basic ethics of every company. This study used a normative juridical method through a statutory approach and a conceptual approach. This study utilizes primary, secondary, and tertiary legal materials and then examines them descriptively. The results of the study indicate that the use of shell companies for tax avoidance purposes is contrary to the principles of good corporate governance. This scheme in practice can be subject to tax and criminal sanctions in its accountability.

Item Type:	Article
Additional Information:	[No. Panggil : 2210611266] [Pembimbing : M. Rizki Yudha Prawira] [Penguji 1 : Aurora Jillena Meliala] [Penguji 2 : Dwi Najah Tsirwiyati]
Uncontrolled Keywords:	Company; Legal; Tax.
Subjects:	K Law > K Law (General)
Divisions:	Fakultas Hukum > Program Studi Hukum (S1)
Depositing User:	JESSICA ARIANA HUTAGAOL
Date Deposited:	17 Mar 2026 07:05
Last Modified:	17 Mar 2026 07:05
URI:	http://repository.upnvj.ac.id/id/eprint/42378

Actions (login required)

View Item