IMPLIKASI PENDIRIAN PERUSAHAAN CANGKANG DI NEGARA SUAKA PAJAK YANG BERAKIBAT PELANGGARAN PAJAK

Raden Alya Lutfiyyah, . (2023) IMPLIKASI PENDIRIAN PERUSAHAAN CANGKANG DI NEGARA SUAKA PAJAK YANG BERAKIBAT PELANGGARAN PAJAK. Jurnal Kertha Semaya, 11 (7). pp. 1691-1704. ISSN 2303-0569

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Abstract

This paper aims to analyze indications of tax violations against the formation of shell companies in tax havens by identifying what factors can indicate shell companies as tax avoidance actions and qualifying what legal rules regulate tax avoidance actions. The legal research method that the author uses is normative juridical. The approach taken by the author is to use the deductive thinking method. Regarding the various data obtained, then an analysis is carried out using a qualitative approach. Not all shell companies commit tax violations. Shell companies are said to violate taxes if the company takes illegal actions. This shell company can be related to the perspective of taxation based on the Minister of Finance Regulation Number 118 / PMK.03 / 2016 concerning the Implementation of Law Number 11 of 2019 concerning Tax Amnesty. then the perpetrators can be punished in accordance with the applicable criminal sanctions. Regarding administrative sanctions for perpetrators tax violations can be imposed based on Law No. 28 of 2007 concerning General Provisions and Tax Procedures (KUP Law).

Item Type:	Article
Additional Information:	[No. Panggil: 1910611194} [Pembimbing: Rianda Dirkanreszha] [Penguji 1: Suherman] [Penguji 2: Heru Suyanto]
Uncontrolled Keywords:	Shell Companies; Tax Evasion; Tax Haven Countries
Subjects:	K Law > K Law (General)
Divisions:	Fakultas Hukum > Program Studi Hukum (S1)
Depositing User:	Raden Alya Lutfiyyah
Date Deposited:	23 Aug 2023 07:47
Last Modified:	23 Aug 2023 07:47
URI:	http://repository.upnvj.ac.id/id/eprint/25907

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