Tax Planning on The Multinational Companies in Indonesia

Abstract

The discussion of this review is motivated by the problems of multinational companies, especially in Australia, America and Indonesia, which prefer tax planning efforts with Tax avoidance. The purpose of this paper is knowledge of tax planning in multinational companies that occur as a result of business transactions. The results of the discussion prove that each country carries out tax avoidance using 2 (two) measurements, namely the Effective Tax Rate (ETR) and Book Tax Differences (BTD). This writing describes the reasons why business people do tax planning by tax avoidance, which can be explained, namely: 1) Tax laws that cannot be obeyed by companies and provide high costs in fulfilling them. 2) The value of the tax payable becomes large due to the process of calculation errors and deposits as well as tax reporting. 3) The company feels that it is necessary to do tax planning in order to implement tax obligations and fulfill the tax provisions that have been determined, so as not to invite suspicion from tax inspectors, 4) Good public morals in tax reporting. Finally, it is suggested to the readers that the scope of this paper is in accordance with the cases that occurred in several reviewed journals, hopefully it will provide benefits and positive contributions. 4) Good community morale in tax reporting. Finally, it is suggested to the readers that the scope of this paper is in accordance with the cases that occurred in several reviewed journals, hopefully it will provide benefits and positive contributions. 4) Good community morale in tax reporting.

Efektivitas dan Kontribusi Pajak Kendaraan Bermotor terhadap Pendapatan Asli Daerah Sebelum Pandemi Covid 19

“…Menurut Novita, W., & Fahmy, R. (2022) untuk melihat bagaimana besar dampak adanya pengaruh dari pajak terhadap pendapatan maka perlu untuk melihat seberapa besar kontribusi dari sector pajak tersebut dalam pendapatan secara total. Selanjutnya Sari, dkk (2022) Pendapatan Asli Daerah (PAD) adalah pendapatan yang diperoleh daerah yang dipungut berdasarkan peraturan daerah sesuai dengan peraturan perundang-undangan.…”

An Evaluation of Scholarly Works of Tax Incentives in Indonesia

“…Research related to the study of Indonesian tax incentive literature is still very limited, especially in Indonesia, among the relevant studies, namely Irwanto & Meilani (2022) explaining a comparison of tax incentives in Indonesia, Malaysia and the United States. Other relevant research includes Dwianika et al (2021) explaining a review of tax compliance in Indonesia during the COVID-19 Pandemic; Safitri & Widarjo (2023) explain research developments related to tax evasion; Ibrahim et al (2018) explain tax policy in Indonesia in the energy sector; Sari et al (2023) reviewed tax compliance research mapping in Indonesia; and Novita & Fahmy (2022) explain tax planning in multinational companies that occur as a result of business transactions in Indonesia. More recent tax incentive studies can be found in research by Ali et al, (2022), Dai & Chapman (2022), Todorovic et al, (2022), and Song et al, (2020.…”

Book Tax Different, Kepemilikan Keluarga dan Persistensi Laba pada Perusahaan Go-Public Indonesia

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