ANTI-AVOIDANCE AND PROFIT SHIFTING IN ASEAN MULTINATIONAL ENTERPRISES: IS IT EFFECTIVE?

INFO ARTHA

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Title ANTI-AVOIDANCE AND PROFIT SHIFTING IN ASEAN MULTINATIONAL ENTERPRISES: IS IT EFFECTIVE?
 
Creator Pratama, Rizki Adhi
 
Subject tax revenue, transfer pricing, anti avoidance, profit shifting, tax policies
 
Description Using ORBIS company micro-level data, this paper discussed the effectiveness of anti-avoidance regulation in tackling outbound profit shifting in ASEAN. Using fixed effect panel data for the period from 2009 - 2018,  the thesis found that the elasticity of outbound profit shifting to positive tax rate differential is roughly 1.56%, where anti-avoidance effect brings back profit by 1.06%, which resulted in net impact of 0.5% of outbound profit shifting. While negative tax rate differential brings inbound profit shifting by 0.75%. Also, this paper conclude too strict anti-avoidance regulation will result in the decreasing effect. Dengan menggunakan data mikro yang disediakan oleh ORBIS, penelitian ini ini mencoba mengukur tingkat efektivitas  peraturan anti penghindaran pajak di ASEAN dalam mencegah pergeseran laba keluar negeri. Dengan menggunakan metode efek tetap data panel yang mencakup periode 2009 – 2018, thesis ini menemukan bahwa tingkat elastisitas atas outbound profit shifting terhadap perbedaan tarif pajak positif adalah 1,56%, dimana efek aturan penghindaran pajak dapat mencegah pergeseran profit sebesar 1,06%, yang menghasilkan dampak bersih pergeseran laba keluar negeri yang tidak bisa dicegah sebesar sebesar 0,5%.Selain itu, thesis ini juga menyimpulkan bahwa peraturan anti penghindaran pajak yang terlalu ketat akan menurunkan efektivitas peraturan anti penghindaran pajak. 
 
Publisher Polytechnic of State Finance STAN
 
Contributor
 
Date 2020-05-04
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://jurnal.pknstan.ac.id/index.php/JIA/article/view/641
10.31092/jia.v4i1.641
 
Source INFO ARTHA; Vol 4, No 1 (2020): JULY EDITION; 47-61
JURNAL INFO ARTHA; Vol 4, No 1 (2020): JULY EDITION; 47-61
2581-0839
0852-6737
10.31092/jia.v4i1
 
Language eng
 
Relation http://jurnal.pknstan.ac.id/index.php/JIA/article/view/641/454
 
Rights Copyright (c) 2020 INFO ARTHA
http://creativecommons.org/licenses/by-nc-sa/4.0
 

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