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All Journal Jurnal Akuntansi
Gunadi, Mohamad
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Social Sciences

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PENGUJIAN BESARAN PERGESERAN LABA PERUSAHAAN MULTINASIONAL DENGAN MOTIV PERPAJAKAN DI ASEAN: STUDI FDI TIPOLOGI Pratama, Rizki Adhi; Gunadi, Mohamad
Jurnal Akuntansi Vol 18 No 1 (2024): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v18i1.4964

Abstract

This study aims to examine the magnitude of outbound profit-shifting by multinational enterprises (MNEs) across different investment types in the ASEAN. Using ORBIS data from 2013 to 2018, a pooled least squares panel data analysis is conducted. Results indicate that investment activities aimed at achieving higher efficiency demonstrate greater elasticity regarding profit-shifting behavior. Notably, policymakers should focus on the manufacturing sector, where profit-shifting practices are more common in efficiency-seeking investments. Nevertheless, governments need to balance regulatory efforts and policies to attract foreign direct investment due to the potential benefits of FDI spillovers and the risks of profit-shifting activities. Achieving this balance is a critical challenge.
Co-Authors Pratama, Rizki Adhi