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TAX AVOIDANCE USING HYBRID MISMATCH ARRANGEMENT SCHEMES IN INDONESIA
Last modified: 2017-12-22
Abstract
The purpose of this research is to find out the practice of tax avoidance using hybrid mismatch arrangement schemes that is generally used in Indonesia. This research is conducted with qualitative approach, with data collection through library and field research. Field research conducted through in-depth interview with some key informants that represent practitioners, academics, and tax authorities in Indonesia.
The results of this research shows that the practice of tax avoidance using hybrid mismatch arrangements in Indonesia generally used debt/equity hybrid (financial instrument) by involving Indonesian corporations as payer. Moreover, hybrid transfer and imported mismatch schemes are also used in Indonesia. Although substitute payment and payment made to a reverse hybrid schemes have not been found, nonetheless these schemes are likely to be used in Indonesia under current regulations and taxation system. Overall the practice of tax avoidance using hybrid mismatch arrangement schemes in Indonesia is still limited.
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