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Rahmi Fahmy
Universitas Andalas, Padang
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Journal : Asean International Journal of Business

 1 
Tax Planning on The Multinational Companies in Indonesia Wellia Novita; Rahmi Fahmy
Asean International Journal of Business Vol. 1 No. 1 (2022): January 2022
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1055.338 KB) | DOI: 10.54099/aijb.v1i1.65

Abstract

The discussion of this review is motivated by the problems of multinational companies, especially in Australia, America and Indonesia, which prefer tax planning efforts with Tax avoidance. The purpose of this paper is knowledge of tax planning in multinational companies that occur as a result of business transactions. The results of the discussion prove that each country carries out tax avoidance using 2 (two) measurements, namely the Effective Tax Rate (ETR) and Book Tax Differences (BTD). This writing describes the reasons why business people do tax planning by tax avoidance, which can be explained, namely: 1) Tax laws that cannot be obeyed by companies and provide high costs in fulfilling them. 2) The value of the tax payable becomes large due to the process of calculation errors and deposits as well as tax reporting. 3) The company feels that it is necessary to do tax planning in order to implement tax obligations and fulfill the tax provisions that have been determined, so as not to invite suspicion from tax inspectors, 4) Good public morals in tax reporting. Finally, it is suggested to the readers that the scope of this paper is in accordance with the cases that occurred in several reviewed journals, hopefully it will provide benefits and positive contributions. 4) Good community morale in tax reporting. Finally, it is suggested to the readers that the scope of this paper is in accordance with the cases that occurred in several reviewed journals, hopefully it will provide benefits and positive contributions. 4) Good community morale in tax reporting.
Co-Authors Abel Tasman Amatul Firdausa Nasa Angga Saputra Desti Anisa Sri Utami Anita Yulia Sari Arifa Sabardilla Bachtiar, Nasri Dewi Murni Dwi Novrianda Dyana Yuri Aurora Emil Huriani Febrian Rahmat Suwandi Hafiz Rahman Harif Amali Rivai Henny Lucida Jeli nata liyas Lala Septiyani Sembiring Laura Syahrul Leo Agustigno Lukito, Hendra M. Arief Wahyudi Ginting Ma'ruf Ma'ruf Marisih Damanik Meifal Rusli Merdawati, Leni Meria Susanti Meuthia Meuthia Mira Susanti Moresia Raditya MUHAMMAD NURHALIM Muhammad Zuhri Nabila Hendrasti Nelwati Nelwati Nia Maimunah Okti Rahayu Asih Prima - Yulianti Prima Yulianti Rahmi Yanti Ahdinur Ratni Prima Lita Rida Rahim Rihan Hafizni Rike Gussanti Handayani Nasution Rima Semiarty Rinda Fithriyana Riska Susanti Rosita Septiani Siska Oktari Syafira Aviola Syaiful Anwar Tari JN Syafitri Tri Rahayuningsih Vindi Putri Kurnia Illahi Wayu Meilastri Wulandari Wellia Novita Yenof Patrione Haspemi Yohan Fitriadi Yosea Kurnianto Yulastri Arif Yulihasri Zifriyanthi Minanda Putri Zifriyanti Minanda Putri