eJournal Hubungan Internasional

Fisip Universitas Mulawarman

KENDALA INDONESIA DALAM MENANGANI PERMASALAHAN AGGRESSIVE TAX PLANNING OLEH PERUSAHAAN GOOGLE (Novi Hapsari)

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On: Feb 12, 2020 @ 5:24 AM
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  • Judul artikel eJournal: KENDALA INDONESIA DALAM MENANGANI PERMASALAHAN AGGRESSIVE TAX PLANNING OLEH PERUSAHAAN GOOGLE
  • Pengarang (nama mhs): Novi Hapsari
  • Abstrak (max. 1600 huruf atau 250 kata): the result of this study indicated, that there is an obstacle for the Indonesian government in dealing witg aggressive tax planning is the refusal by google to become a permanent business entity (BUT) which considers that google is only a representative office of singapore. This research aims to explain Indonesia’s obstacle in handling the problem of Aggressive Tax Palnning issues by Google Company. In analyzing this research, teh Author uses a descriptive analytic type of research , and the data presented in this research is secondary data obtained from books, journals, mass media, and internet. In explaining Indonesia’s obstacles handling teh problem of Aggressive Tax Planning isuuses by Google Company, Author use the concept of Negotiaton and Tax Avoidance. The result show that the obstacle of Indonesia in handling Aggressive Tax Planning by Google Company is refusal by Google Company to become a Permanent Bussiness Entity in Indonesia. After that, Google considers the calculation offered by Indonesia through the Direktorat General of taxes it too large.
  • Kata kunci (max. 80 huruf atau 10 kata): Google, Aggressive Tax Planning, Indonesia
  • NIM: 1202045165
  • Angkatan (tahun masuk, mis. 2009): 2012
  • Program Studi: Ilmu Hubungan Internasional
  • Sumber tulisan: Skripsi
  • Pembimbing: Chairul Aftah, S.IP, MIA dan Aisyah, S, IP, MA
  • Nama eJournal: eJournal Ilmu Hubungan Internasional
  • Volume: 8
  • Nomor: 2
  • Tahun: 2020
  • File artikel eJournal (format .doc, max. 2 Mb): JURNAL ACC (02-12-20-05-24-50).doc (98 kB)
  • File artikel eJournal (format .PDF, max. 5 Mb): JURNAL ACC (02-12-20-05-24-50).pdf (368 kB)

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