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All Journal Jurnal Riset Akuntansi dan Keuangan Owner : Riset dan Jurnal Akuntansi
Septriadi, Danny
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Economics, Econometrics & Finance

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Penerapan Struktur Hybrid Entities Perusahaan Multinasional Setyaningrum, Ria; Septriadi, Danny
Jurnal Riset Akuntansi dan Keuangan Vol 7, No 2 (2019): Jurnal Riset Akuntansi dan Keuangan. Agustus 2019 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v7i2.17331

Abstract

Abstract. This study aims to evaluate how tax planning on hybrid entities schemes are applied in practice by multinational companies as well as patterns that the Indonesian tax authorities must watch out for regarding the scheme. Research problems arise because the use of hybrid entities schemes causes double deduction or no tax imposed in two or more jurisdictions involved. This is a problem because double deduction causes injustice in paying taxes. This study uses a case study approach with qualitative analysis and data collection through document studies and in-depth interviews with tax practitioners and tax authorities in Indonesia. The findings of this study are hybrid entities implemented by McDonalds Corporation with the use of complex group structures and taking advantage of differences in the domestic provisions of the countries involved. The pattern of using hybrid entities that the Indonesian tax authorities need to watch out for is the use of a form of Persekutuan Komanditer (CV) or Limited Partnerships.Keywords.  Commanditaire Vennootschap (CV); Hybrid Entities; Tax Planning; Transparent and Non Transparent Entities.Abstrak. Masalah penelitian muncul karena penggunaan skema hybrid entities menyebabkan terjadinya double deduction atau tidak dikenakannya pajak di dua atau lebih yurisdiksi yang terlibat. Hal ini menjadi masalah karena double deduction menyebabkan ketidakadilan dalam pembayaran pajak. Penelitian ini bertujuan mengevaluasi bagaimana perencanaan pajak atas skemahybrid entities diterapkan dalam praktik oleh perusahaan multinasional serta pola yang harus diwaspadai oleh otoritas pajak Indonesia terkait skema tersebut. Penelitian ini menggunakan pendekatan studi kasus dengan analisis bersifat kualitatif serta pengumpulan data melalui studi dokumen dan wawancara mendalam dengan praktisi perpajakan dan otoritas pajak di Indonesia. Temuan dari penelitian ini adalah hybrid entities diterapkan oleh McDonalds Corporation dengan penggunaan struktur grup yang kompleks serta memanfaatkan perbedaan ketentuan domestik negara yang terlibat. Pola penggunaan hybrid entities yang perlu diwaspadai otoritas pajak Indonesia adalah penggunaan bentuk usaha CV atau persekutuan/perseroan komanditer.Kata kunci.  Commanditaire Vennootschap (CV); Entitas Transparan dan Non-Transparan; Hybrid Entities; Perencanaan Pajak.
Dampak UU Harmonisasi Peraturan Perpajakan Terkait Perlakuan PPN Perusahaan Pertambangan Alif Nurdin, Dahlan; Septriadi, Danny
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1783

Abstract

Regulations regarding Value Added Tax (VAT) have undergone changes with the enactment of Law No. 7 of 2021 on Tax Regulation Harmonization. One of the changes in the Tax Regulation Harmonization Law is the change of coal from non-taxable goods to taxable goods. This change will have an impact on the additional reporting obligations and the burden of collecting VAT on coal companies. In terms of input tax credit, companies can choose either to be credited to reduce output tax or to be charged, thus reducing the company's profits. PT XYZ is a private company engaged in the coal mining sector. The data used in this study are primary data in the form of interview results and secondary data in the form of documentation related to the imposition of coal as a taxable good. This study provides an overview that changes in the treatment of coal from non-taxable goods to taxable goods have an impact on the company's financial performance. With the inclusion of coal as taxable goods, companies must adjust their tax management whether to credit input tax or finance their input tax.
Co-Authors Alif Nurdin, Dahlan Setyaningrum, Ria