PERAN OECD DALAM MEMINIMALKAN UPAYA TAX AGRESIVENESS PADA PERUSAHAAN MULTINATIONALITY

Hanindia Hajjar Damayanti, Dewi Prastiwi

Abstract


Abstrak: Peran OECD dalam Meminimalkan Upaya Tax Aggressiveness pada Perusahaan Multinationality. Penelitian ini bertujuan membuktikan pengaruh transaksi multinationality, pemanfaatan tax heaven country dan pemeriksaan pajak terhadap tax aggressiveness. Penelitian dilakukan dengan pendekatan kuantitatif pada perusahaan yang terdaftar di BEI periode 2010-2014. Hasil penelitian menunjukkan pemanfaatan tax haven countries tidak berpengaruh terhadap tax aggressiveness, yang berarti bahwa perusahaan memanfaatkan lokasi usaha di negara tax heaven tidak dalam upaya melakukan tax aggresiveness. Multinationality berpengaruh negatif terhadap tax aggressiveness. Hal ini disebabkan lembaga OECD telah mengeluarkan OECD Transfer Pricing Guidelines sebagai panduan bagi otoritas pajak maupun perusahaan multinasional dalam menyelesaikan masalah transfer pricing. Sebaliknya, Pemeriksaan pajak tidak berpengaruh terhadap tax aggressiveness.

 

Abstract: OECD's Role in Minimizing Tax Aggressiveness Efforts at Multinationality Companies. This paper aims to prove the relation between multinationality transaction of tax heaven countries and the tax investigation toward the tax aggressiveness. This research is done by quantitative approach upon the companies registered in BEI for 2010-2014 periods. The findings denote the tax heaven countries have no effort to conduct the tax aggressiveness on which the multinationality negatively has no effect since the occurrence in the OECD Transfer Pricing Guidelines as the guideline for both the taxing authority and the multinational companies in accomplishing the transfer pricing matter. In contrary, the investigation does not influence the tax aggressiveness.


Keywords


multinationality; tax heaven country; tax aggressiveness

Full Text:

PDF

References


Abadan, S., & Baridwan, Z. (2014). Determinan Perencanaan dan Perilaku Kepatuhan Wajib Pajak Badan. Jurnal Akuntansi Multiparadigma, 5(2), 170–344.

Alm, J., Jackson, B.R., & McKee, M. (2009). Getting the Word Out: Enforcement Information Dissemination and Compliance Behavior. Journal of Public Economics, 93(3–4), 392–402. http://doi.org/10.1016/j.jpubeco.2008.10.007

Annuar, H.A., Salihu, I.A., & Obid, S.N.S. (2014). Corporate Ownership, Governance and Tax Avoidance: An Interactive Effects. Procedia Social and Behavioral Sciences, 164, 150-160. https://doi.org/10.1016/j.sbspro.2014.11.063

Ayu, S.D. (2011). Persepsi Efektifitas Pemeriksaaan Pajak terhadap Kecenderungan Melakukan Perlawanan Pajak. Seri Kajian Ilmiah, 14(1), 44-51.

Blanco, L. & Rogers, C. (2012). Competition between Tax Havens: Does Proximity Matter? The International Trade Journal, 26(4), 291-308. http://dx.doi.org/10.1080/08853908.2012.682021

Compin, F. (2015). Tax Fraud: A Socially Acceptable Financial Crime in France?. Journal of Financial Crime, 22(4),.432-446. https://doi.org/10.1108/JFC-09-2013-0052

Christensen, J. (2011). The Looting Continues: Tax Havens and Corruption. Critical Perspectives on International Business, 7(2), 177-196. https://doi.org/10.1108/17422041111128249

Cyan, M. R., Koumpias, A. M., & Martinez-vazquez, J. (2016). The Determinants of Tax Morale in Pakistan. Journal of Asian Economics, 47, 23–34. https://doi.org/10.1016/j.asieco.2016.09.002

Desai, M. A., Foley, C. F., & Hines, J. R. (2006). The Demand for Tax Haven Operations. Journal of Public Economics, 90(3), 513–531. http://doi.org/10.1016/j.jpubeco.2005.04.004

Dewi, N., & Jati, I. (2014). Pengaruh Karakter Eksekutif, Karakteristik Perusahaan, dan Dimensi Tata Kelola Perusahaan yang Baik pada Tax Avoidance di Bursa Efek Indonesia. E-Jurnal Akuntansi Universitas Udayana, 6(2), 249–260.

Dharmapala, D. (2008). What Problems and Opportunities are Created by Tax Havens, Oxford Review of Economic Policy, 24(4), 1–29. https://doi.org/10.1093/oxrep/grn031

Doran, M. (2009). Tax Penalties and Tax Compliance. Harvard Journal on Legislation, 46(1), 111–162.

Dyreng, S.D., Lindsey, B.P., & Thornock, J.R. (2013). Exploring the Role Delaware Plays as a Domestic Tax Haven. Journal of Financial Economics, 108(3), 751-772. https://doi.org/10.1016/j.jfineco.2013.01.004

Frank, M.M., Lynch, L.J., & Rego, S.O. (2009). Tax Reporting Aggressiveness to Aggressive and Its Relation Financial Reporting. The Accounting Review, 84(2), 467–496. http://doi.org/10.2308/accr.2009.84.2.467

Halperin, R., & Srinidhi, B. (2010). Two Tax Policies toward Tax Havens: Effects on Production and Capital Location Decisions. Journal of Accounting, Auditing & Finance, 25(3), 405-430. http://doi.org/10.1177/0148558X1002500306

Hakelberg, L. (2015). The Power Politics of International Tax Cooperation: Luxembourg, Austria, and the Automatic Exchange of Information. Journal of European Public Policy, 22(3), 409-428. http://dx.doi.org/10.1080/13501763.2014.941380

Hanlon, M., & Heitzman, S. (2010). A Review of Tax Research. Journal of Accounting and Economics, 50(2–3), 127–178. http://doi.org/10.1016/j.jacceco.2010.09.002

Hansen, D. R., & Mowen, M. M. (2007). Manajerial Accounting (8th ed). United States of America: Thompson Corporation.

Hebous, S., & Lipatov, V. (2014), A Journey from a Corruption Port to a Tax Haven. Journal of Comparative Economics, 42(3), 739-754. https://doi.org/10.1016/j.jce.2013.05.006

Fadjar, H. (2007). Aspek Perpajakan dalam Praktik Transfer Pricing. Ekonomi dan Kewirausahaan, 7, 53–61.

Gallant, M.M. (2014). Money Laundering Consequences: Recovering Wealth, Piercing Secrecy, Disrupting Tax Havens and Distorting International Law. Journal of Money Laundering Control, 17(3), 296-305. https://doi.org/10.1108/JMLC-12-2013-0048

Genschel, P., & Seelkopf, L. (2016). Did They Learn to Tax? Taxation Trends Outside the OECD. Review of International Political Economy, 23(2), 316-344. http://dx.doi.org/10.1080/09692290.2016.1174723

Hashim, J., Haniff, M.N., & Rahman, I.K.A. (2012). Tax Waiver Year Effect on Earnings Management Practices in Malaysia. Journal of Financial Reporting and Accounting, 10(2), 171-189. https://doi.org/10.1108/19852511211273714

Hennart, J.F. (2011). A Theoretical Assessment of the Empirical Literature on the Impact of Multinationality on Performance. Global Strategy Journal, 1(1–2), 135–151. http://doi.org/10.1111/j.2042-5805.2011.00008

Hong, Q., & Smart, M. (2010). In Praise of Tax Havens: International Tax Planning and Foreign Direct Investment. European Economic Review, 54(1), 82-95. https://doi.org/10.1016/j.euroecorev.2009.06.006

Jaafar, A., & Thornton, J. (2015). Tax Havens and Effective Tax Rates: An Analysis of Private versus Public European Firms. The International Journal of Accounting, 50(4), 435-457. https://doi.org/10.1016/j.intacc.2015.10.005

Kahrl, A.W. (2015). Investing in Distress: Tax Delinquency and Predatory Tax Buying in Urban America. Critical Sociology, 43(2), 199-219. http://doi.org/10.1177/0896920515598565

Kirchler, E., Muehlbacher, S., Kastlunger, B., & Wahl, I. (2010). Why Pay Taxes: A Review on Tax Compliance Decisions. In J. Alm, J. Martinez-Vasquez, & B. Torgler (Eds.), Developing Alternative Frameworks for Explaining Tax Compliance (pp. 15–32). London, England: Routledge.

Kuchumova, Y.P. (2017). The Optimal Deterrence of Tax Evasion: The Trade-off Between Information Reporting and Audits. Journal of Public Economics, 145, 162-180. https://doi.org/10.1016/j.jpubeco.2016.11.007

Kudrle, R.T. (2014). The OECD and the International Tax Regime: Persistence Pays Off. Journal of Comparative Policy Analysis: Research and Practice, 16(3), 201-215. http://dx.doi.org/10.1080/13876988.2013.834642

Kogler, C., Batrancea, L., Nichita, A., Pantya, J., Belianin, A., & Kirchler, E. (2013). Trust and Power as Determinants of Tax Compliance: Testing the Assumptions of the Slippery Slope Framework in Austria, Hungary, Romania and Russia. Journal of Economic Psychology, 34, 169–180. https://doi.org/10.1016/j.joep.2012.09.010

Kurniawan, A.M. (2011). Pajak Internasional Beserta Contoh Aplikasinya. Bogor: Ghalia Indonesia.

Kuzey, C., Uyar, A., & Delen, D. (2014). The Impact of Multinationality on Firm Value: A Comparative Analysis of Machine Learning Techniques. Decision Support Systems, 59(1), 127–142. http://doi.org/10.1016/j.dss.2013.11.001

Lingga, I.S. (2000). Aspek Perpajakan dalam Transfer Pricing dan Problematika Praktik Penghindaran Pajak ( Tax Avoidance ). Zenit, 1(3), 209–220.

Mara, E.R. (2015). Determinants of Tax Havens. Procedia Economics and Finance, 32, 1638-1646. https://doi.org/10.1016/S2212-5671(15)01490-2

Martins, A. (2013). Complexity in the Tax Law and Reported Earnings: Cost Deduction in the Portuguese Fiscal System. Journal of Financial Reporting & Accounting, 11(2), 166-178, https://doi.org/10.1108/JFRA-09-2012-0038

Namazi, M. (2013). Role of the Agency Theory in Implementing Managements Control. Journal of Accounting and Taxation, 5(2), 38–47. https://doi.org/10.5897/JAT11.032

Nurhayati, I.D. (2013). Evaluasi atas Perlakuan Perpajakan terhadap Transaksi Transfer Pricing pada Perusahaan Multinasional di Indonesia. Jurnal Manajemen dan Akuntansi, 2(1), 31–47.

Oh, C., & Contractor, F. (2012). The Role of Territorial Coverage and Product Diversification in the Multinationality Performance Relationship. Global Strategy Journal, 2(2), 122–136. http://doi.org/doi: 10.1002/gsj.1031

Omar, N., & Zolkaflil, S. (2015). Profit Shifting and Earnings Management through Tax Haven Subsidiaries: An Exploratory Analysis of Multinational Companies. Procedia Economics and Finance, 28, 53-58. https://doi.org/10.1016/S2212-5671(15)01081-3

Preuss, L. (2010). Tax Avoidance and Corporate Social Responsibility: You Can't Do Both, or Can you? Corporate Governance: The International Journal of Business in Society, 10(4), 365-374, https://doi.org/10.1108/14720701011069605

Ratnasari, M.M., & Afriyanti, N.N. (2012). Pengaruh Kepatuhan Wajib Pajak dan Pemeriksaan Pajak terhadap Penerimaan PPH Pasal 25/29 Wajib Pajak Badan pada KPP Pratama Denpasar Timur. Jurnal Akuntansi, 7(1), 1–21.

Richardson, G., & Taylor, G. (2015). Income Shifting Incentives and Tax Haven Utilization: Evidence from Multinational U.S. Firms. The International Journal of Accounting, 50(4), 458-485. https://doi.org/10.1016/j.intacc.2015.10.001

Rusydi, M.K. (2013). Pengaruh Ukuran Perusahaan terhadap Aggressive Tax Avoidance di Indonesia. Jurnal Akuntansi Multiparadigma, 4(2), 322-329.

Rusydi, M.K., & Djakman, C.D. (2016). Pengaruh Books-Tax Differences terhadap Investor Trading. Jurnal Akuntansi Multiparadigma, 7(1), 101-109. http://dx.doi.org/10.18202/jamal.2016.04.7009

Slemrod, J., & Wilson, J.D. (2009). Tax Competition with Parasitic Tax Havens. Journal of Public Economics, 93(11–12), 1261–1270. http://doi.org/10.1016/j.jpubeco.2009.08.004

Suandy, E. (2014). Perencanaan Pajak (5th ed). Jakarta: Salemba Empat.

Swank, D. (2016). The New Political Economy of Taxation in the Developing World. Review of International Political Economy, 23(2), 185-207. http://dx.doi.org/10.1080/09692290.2016.1155472

Wrede, M. (2014). Fair Inheritance Taxation in the Presence of Tax Planning. Journal of Behavioral and Experimental Economics, 51, 12-18. https://doi.org/10.1016/j.socec.2014.03.007




DOI: http://dx.doi.org/10.18202/jamal.2017.04.7041

Refbacks

  • There are currently no refbacks.


Copyright (c) 2017 Hanindia Hajjar Damayanti, Dewi Prastiwi

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.