Analisis Implementasi Controlled Foreign Companies (CFC) Rules di Indonesia.

Fadila, Ciresta Adlina (2018) Analisis Implementasi Controlled Foreign Companies (CFC) Rules di Indonesia. Sarjana thesis, Universitas Brawijaya.

Abstract

Penelitian mengenai Analisis Implementasi Controlled Foreign Companies (CFC) Rules yang diterapkan di Indonesia, bertujuan untuk melihat kesesuaian antara peraturan dengan nature of rules-nya sehingga dapat melihat law enforcement di Indonesia apakah sudah kuat atau masih terbilang lemah. Penelitian ini menggunakan acuan dari analisis kebijakan versi William N. Dunn serta mengkomparasi dari dua peraturan dalam ranah CFC yang tertuang dalam PMK 256/PMK.03/2008 dan PMK 107/PMK.03/2017. Jenis penelitian ini merupakan penelitian deskriptif dengan menggunakan pendekatan kualitatif. Fokus penelitian ini yaitu melihat kesesuaian antara peraturan CFC di Indonesia dengan nature of rules-nya serta mengkomparasi peraturan terdahulu (PMK 256/PMK.03/2008) dengan peraturan terbarunya (PMK 107/PMK.03/2017). Tehnik pengumpulan data yang dilakukan oleh peneliti adalah wawancara dengan metode in depth interview dan semi structured. Lokasi penelitian dan informan yang dituju yaitu para ahli di bidang pajak dengan latar belakang yang berbeda yaitu pihak pembuat kebijakan, account representative, dan konsultan pajak untuk nantinya dapat dicari titik temunya. Kesimpulan dari penelitian ini menyatakan bahwa peraturan mengenai CFC yang diterapkan di Indonesia sudah sesuai dengan nature of rules-nya dan telah mengacu pada rekomendasi BEPS Action Plan yang dibuat bersama-sama oleh negara anggota OECD & G-20 sehingga peraturan ini terbilang solid dan konsisten. Hanya saja masih adanya beberapa perbedaan interpretasi antara pemerintah dengan wajib pajaknya sehingga membuat peraturan ini belum teraplikasi sepenuhnya (mengingat juga baru satu tahun berjalan). Peraturan terbaru mengenai CFC juga dirasa telah mengakomodir cela dari peraturan sebelumnya tetapi diperlukan kebijakan-kebijakan pendukung dari pemerintah. Peraturan ini dibuat bukan untuk menyulitkan Wajib Pajak Dalam Negeri dalam investasinya di luar negeri tetapi untuk mengatasi praktik profit shifting melalui penyertaan modal.

English Abstract

This research is deeply analyze the implementation of Controlled Foreign Companies (CFC) Rules in Indonesia, aims to see the conformity between the rules and the nature of rules to assess law enforcement in Indonesia whether it is strong or weak. This study uses references from William N. Dunn's version of policy analysis and compiles the two CFC rules contained in PMK 256 / PMK.03 / 2008 and PMK 107 / PMK.03 / 2017. In this mini thesis, researcher use descriptive research and qualitative methods. Focus of this research is to analyze the conformity between CFC regulations in Indonesia with their nature of rules and compile the previous regulation (PMK 256 / PMK.03 / 2008) with its newest regulation (PMK 107 / PMK.03 / 2017). Data collection techniques conducted by researchers are interviews with in depth interview method and semi structured. The location of the research and the targeted informants are peoples who experted in the field of taxes with different backgrounds which is the policy maker, an account representative, and tax consultants which later can aim to solve the problems. The conclusion of this study stated that the regulations on CFCs applied in Indonesia are in line with their nature of rules and have been referring to the recommendations of BEPS Action Plan created jointly by the OECD & G-20 member countries so that the regulation is solid and consistent. The main problem is that there are differences interpretation between the government and its taxpayers so this regulation has not been fully applied (considering it is only one year running). The latest regulations on CFCs already claimed to accomodated some holes from the previous regulation but the government should make supporting policies soon. This regulation is not made to complicate domestic taxpayers in their investment abroad but to overcome the practice of profit shifting through assets participation.

Item Type: Thesis (Sarjana)
Identification Number: SKR/FIA/2018/905/051810854
Uncontrolled Keywords: Analisis Kebijakan Pajak, Perpajakan Internasional, Perusahaan Terkendali, praktik penghindaran pajak, Penyertaan modal, Harmonisasi Pajak.-Tax Policy Analysis, International Tax, Foreign Companies, Profit Shifting Schemes, Investment, Tax Harmonization.
Subjects: 300 Social sciences > 336 Public finance > 336.2 Taxes
Divisions: Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga
Depositing User: soegeng sugeng
Date Deposited: 17 May 2019 02:09
Last Modified: 22 Oct 2021 07:15
URI: http://repository.ub.ac.id/id/eprint/162472
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