eJournal Hubungan Internasional

Fisip Universitas Mulawarman

Alasan Irlandia Menolak Rekomendasi Komisi Uni Eropa Tentang Pajak Apple (Faroza Satria Ramadhan)

Submitted by: Satria, Faroza
On: Sep 15, 2021 @ 4:54 AM
IP: 180.248.122.212

  • Judul artikel eJournal: Alasan Irlandia Menolak Rekomendasi Komisi Uni Eropa Tentang Pajak Apple
  • Pengarang (nama mhs): Faroza Satria Ramadhan
  • Abstrak (max. 1600 huruf atau 250 kata): Abstract : Multinational companies in Ireland has been one of the main source of tax income for Ireland, one of which is Apple, Apple is the largest company located in Ireland with billions of profit every years, but accused by European Commision for doing tax evasion practice in Ireland. Despite the accusation, Ireland deny the ruling by European Commision on Apple’s tax problem. This articles aims to explains what reasons are causing Ireland to deny recommendation from European Commision on Apple’s tax. The research method that implemented in preparing the thesis is explanative. The theories used to analyze the problems is rational choice and international finance. The results of the reasons of Ireland to deny the recommendation of European Commision on Apple’s tax, because of three reasons. The first one is to protect Ireland’s investment climate, the second reason is the contributions of USA’s owned multinational companies for Ireland and the third reason is to protect Ireland’s sovereignty of their nation especially in tax ruling.
  • Kata kunci (max. 80 huruf atau 10 kata): Ireland, European Commision, Apple, International Finance, Rational Choice.
  • NIM: 1402045009
  • Angkatan (tahun masuk, mis. 2009): 2014
  • Program Studi: Ilmu Hubungan Internasional
  • Sumber tulisan: Skripsi
  • Pembimbing: Yuniarti, S.IP, M.Si , Rahmah Daniah, S.IP, M.Si
  • Nama eJournal: eJournal Ilmu Hubungan Internasional
  • Volume: 9
  • Nomor: 2
  • Tahun: 2021
  • File artikel eJournal (format .doc, max. 2 Mb): Jurnal Faroza Satria R. 1402045009 (09-15-21-04-54-02).doc (148 kB)
  • File artikel eJournal (format .PDF, max. 5 Mb): Jurnal Faroza Satria R. 1402045009 (09-15-21-04-54-02).pdf (324 kB)

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