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description Journal article public Jurnal Ekonomi Syariah, Akuntansi, dan Perbankan

Tax Heavens Phenomenon: Tax Planning Strategy Or Tax Avoidance

Dinik Fitri Rahajeng Pangestuti, Nisrina Sari, Ambar Lestari
Published Июнь 2020

Abstract

Tax planning is one example of the use of regulatory loopholes. On the other hand for the Fiscal Authority, carrying out tax avoidance practices as a form of tax planning will have a negative effect on the Government and, for this reason, the Government makes fiscal corrections as its remedial. Many also hide their assets in tax heavens countries. This is so that the assets they have are not taxed. Tax heavens countries are usually small countries that apply very low taxes, some even do not impose taxes at all. However, the government has prepared an Automatic Exchange of Information (AEoI) data exchange plan that occurs in 2018, certainly will make tax evaders unable to run away from the pursuit of the tax authorities, even if they have to flee to tax heavens countries (tax heavens). Keywords: tax heavens, tax planning, Automatic Exchange of Information (AEoI)  

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