Mustofa, Cintya Puspita and Dr. Roekhudin, M.Si., Ak., CA and Dr. Lilik Purwanti, M.Si., CSRS., CSRA., Ak., CA (2022) Hermeneutika Profit Shifting. Magister thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk mengeksplorasi makna profit shifting yang dilihat dari perspektif manajer perusahaan multinasional. Atas tujuan tersebut, penelitian ini menggunakan pendekatan non-positivistik dengan paradigma interpretif. Hermeneutika intensionalisme digunakan untuk mengkaji secara khusus makna profit shifting dari para manajer perusahaan multinasional. Data penelitian diperoleh dari wawancara tidak terstruktur terhadap lima informan yang berasal dari perusahaan multinasional yang berbeda. Hasil penelitian ini menunjukkan bahwa ada tiga makna dari profit shifting, yaitu: (1) profit shifting sebagai strategi pemenuhan tujuan perusahaan; (2) profit shifting sebagai strategi perencanaan pajak; dan (3) profit shifting sebagai oportunitas bagi perusahaan. Penelitian ini diharapkan dapat memberikan perspektif baru bagi akademisi dalam memahami profit shifting.
English Abstract
The objective of this research is to explore the senses of profit shifting in the perspective of multinational company managers. Therefore, non-positivism approach and interpretive paradigm were incorporated. The hermeneutics of intentionalism was used to specifically study the senses of profit shifting performed by multinational company managers. The data was harvested from unstructured interviews with five informants from different multinational companies. This study finds that there are three senses of profit shifting; they are (1) profit shifting as a strategy for corporate goal achievement, (2) profit sharing as a tax planning strategy, and (3) profit sharing as an opportunity for the company. This research is expected to provide a new perspective for academics in understanding profit sharing.
Other obstract
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| Item Type: | Thesis (Magister) |
|---|---|
| Identification Number: | 0422020005 |
| Uncontrolled Keywords: | profit shifting, perusahaan multinasional, hermeneutika intensionalisme. profit shifting, multinational company, intentionalism hermeneutics. |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis |
| Depositing User: | PKN 01 UB |
| Date Deposited: | 15 Jun 2023 08:08 |
| Last Modified: | 15 Jun 2023 08:08 |
| URI: | http://repository.ub.ac.id/id/eprint/201729 |
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