ANALISIS IMPLEMENTASI SKEMA DUAL RESIDENT ENTITIES DI INDONESIA
DOI:
https://doi.org/10.21776/ub.profit.2022.-16.02.4Keywords:
Keywords: Multilateral Instrument, Dual Resident Entities, SWOT Analysis.Abstract
This research focuses on the implementation of dual resident entities in Indonesia. The purpose of this study was to determine the implementation of a policy referring to George Edward III's theory, namely communication, resources, disposition and bureaucratic structure and to know and discuss the SWOT analysis of the application of dual resident entities in Indonesia. This type of research uses a descriptive qualitative approach. Data collection techniques come from interviews and documentation. The analytical method used is the data analysis method of the Miles and Huberman model. The results of this study indicate that the implementation of dual resident entities in Indonesia based on George Edward III's theory is mostly appropriate according to the theory, namely resources, disposition, and bureaucratic structure. However, it is not appropriate with the indicator communication.
References
AG. Subarsono. 2011. Analisis Kebijakan Publik (konsep. teori dan aplikasi).Yogyakarta: Pustaka Pelajar.
Ajat Rukajat. 2018. Pendekatan Penelitian Kuantitatif. Yogyakarta: Deepublish.
Anggara, Sahya. 2014. Kebijakan Publik, Bandung : CV Pustaka Setia.
Anggito, Albi. Setiawan, Johan. 2018. Metodologi Penelitian Kualitatif. Sukabumi Jawa Barat : CV Jejak.
Carniey, Paul. Understanding Public Policy. 2019. Bloomsbury Publishing
Cavusgil, S. Tamer., Knight, Garry., Riesenberger, John R. 2008. International Business: Strategy, Management and the New Realities. New Jer: Pearson Education.
Fatimah, Fajar Nur’aini. 2016. Teknik Analisis SWOT. Yogyakarta: Anak Hebat Indonesia.
Ferrell., Hartline. Marketing Strategy: Text and Cases. South-Western Cengag Learning, 2014.
Fitrah, M., & Luthfiyah. 2017. Metodologi Penelitian; Penelitian Kualitatif, Tindakan Kelas & Studi Kasus. Sukabumi: CV Jejak Nugrahani.
Farida. 2014. Metode Penelitian Kualitatif dalam Penelitian Pendidikan Bahasa. Solo: Cakra Books.
Sugiyono. 2017. Metode Penelitian Pendidikan (Pendekatan Kuantitatif, Kualitatif, dan R&D). Bandung: Alfabeta.
Sugiyono. 2018. Metode Penelitian Kualitatif. Bandung: Alfabeta.
Zed, Mestika. 2014. Metode Penelitian Kepustakaan. Jakarta: Yayasan Pustaka Obor Indonesia.
OECD, “Hybrid Mismatch Arrangements: Tax Policy and Compliance Issues,” OECD Report (2012).
OECD. 2013. “Action Plan on Base Erosion and Profit Shifting.” Paris: OECD Publishing. Adobe PDF eBook.
OECD. 2014. Neutralising the Effects of Hybrid Mismatch Arrangements, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, (http://dx.doi.org/10.1787/9789264218819-en). OECD, Neutralising the Effects of Hybrid Mismatch Arrangements, BEPS Acion 2: 2015 Final Report (Paris: OECD Publishing, 2015).
OECD. 2015. Neutralising the Effects of Hybrid Mismatch Arrangements, Action 2 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris, (http://dx.doi.org/10.1787/9789264241138-en).
OECD. 2016. Multilateral Convention to Implement Taxt Treaty Related Measures to Prevent BEPS, (https://www.oecd.org/tax/treaties/multilateral-convention-to-implement-tax-treaty-related-measures-to-prevent-
BEPS.pdf).
Darussalam, Tobing. 2014. Rencana Aksi Base Erosion Profit Shifting dan Dampaknya Terhadap Peraturan Pajak di Indonesia. DDTC Working Paper.
EY. 2020. Indonesia Deposits its instrument of ratification of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS. Tax Alert.
Apa itu Multilateral Instrument?. 2017. DDTC News. news.ddtc.co.id, (https://news.ddtc.co.id/apa-itu-multilateral-instrument-10291).
Kontan.co.id. 2020. Sekilas Tentang Multilateral Instrument, (https://analisis.kontan.co.id/news/sekilas-tentang-multilateral-instrument).
KPMG. 2020. Double taxation risk for Irish incorporated UK tax resident companies. home.kpmg, (https://home.kpmg/uk/en/home/insights/2020/06/tmd-double-taxation-risk-for-irish-incorporated-uk-tax-resident-companies.html).
Tahun ini akan ada 70 persetujuan penghindaran pajak berganda. 2020. ssas.co.id, (https://www.ssas.co.id/tahun-ini-akan-ada-70-persetujuan-penghindaran-pajak-berganda/).
Tambunan, Anggi. 2016. BEPS Action 2 Menetralisi Hybrid Mismatch Arrangements. Inside Tax Magazine edisi 38: 26-30.
Downloads
Published
Issue
Section
License
Copyright (c) 2022 PROFIT: JURNAL ADMINISTRASI BISNIS
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
The copyright of the received article shall be assigned to the journal as the publisher of the journal. The intended copyright includes the right to publish the article in various forms (including reprints). The journal maintains the publishing rights to the published articles.
This work is licensed under a
Creative Commons Attribution-NonCommercial 4.0 International License
