TY  - JOUR
T1  - Indonesia: Top Six Tax Haven Countries as the Strategy to Tax Avoidance
AU - Dewi, Maya Safira AU - Wicaksono, Aries AU - , Ronald 
JO  - The Social Sciences
VL  - 13
IS  - 5
SP  - 1101
EP  - 1109
PY  - 2018
DA  - 2001/08/19
SN  - 1818-5800
DO  - sscience.2018.1101.1109
UR  - https://makhillpublications.co/view-article.php?doi=sscience.2018.1101.1109
KW  - Tax avoidance
KW  -tax haven
KW  -tax evasion
KW  -tax rate
KW  -tax payer
KW  -Netherlands
KW  -Mauritius
AB  - Singapore, Netherlands, Virgin Island, Mauritius, Caymand Island and Hongkong are the highest
countries that became the location of companies affiliated with the company listed in Indonesia Stock Exchange.
Based on the data that has been obtained from the financial statements of listed company the 469 companies
listed on the stock exchange there are 128 companies (27.29%) with overseas entities of the 128 companies,
listed total overseas affiliated companies amounted to 417 firms in 2012 and 415 companies in 2011. The most
of the branches or the parent company are located in Singapore, Netherlands, Virgin Island, Hongkong,
Mauritius and Caymand Island. Judging from the existing tax provisions in these countries have all 6 corporate
tax rates that is lower than Indonesia. They use tax evoidance to tax haven countries can be made by using
some strategies. They are transfer pricing, shopping treaty, thin capitalization and the controlled Foreign
company. Singapore, Netherlands, Virgin Island, Mauritius, Hongkong and Caymand Island are tax haven
countries which become a tax heaven for Indonesian tax payer. It can be concluded that tax havens are a serious
problem for Indonesia and the need for a more assertive policy establishment and more detail about tax havens.
ER  -