PENGUJIAN BESARAN PERGESERAN LABA PERUSAHAAN MULTINASIONAL DENGAN MOTIF PERPAJAKAN DI ASEAN: STUDI FDI TIPOLOGI

Authors

  • Rizki Adhi Pratama Fakultas Ekonomi dan Bisnis, Universitas Trisakti
  • Mohamad Gunadi Universitas Trisakti

DOI:

https://doi.org/10.25170/jak.v18i1.4964

Keywords:

profit shifting, income shifting, tax avoidance

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.

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JARA Vol.18 No.1 article 1

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Published

2024-05-07

How to Cite

Pratama, R. A., & Gunadi, M. (2024). PENGUJIAN BESARAN PERGESERAN LABA PERUSAHAAN MULTINASIONAL DENGAN MOTIF PERPAJAKAN DI ASEAN: STUDI FDI TIPOLOGI. Jurnal Akuntansi, 18(1), 1–31. https://doi.org/10.25170/jak.v18i1.4964
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