[ABSTRAK Makalah Non-Skripsi ini ditujukan untuk mengembangkan argumen terhadap Skema Pajak yang dimiliki oleh Apple Inc. dan korelasi yang mungkin ada dengan kejahatan kerah putih. Dengan menyelidi akar analisis dari skema pajak yang dimiliki oleh Apple, motivasi, dan definisi lebih lanjut tentang kejahatan kerah putih, kita dapat melihat keterkaitan antara Penghindaran Pajak yang dibuat oleh Apple dan motivasi yang biasa digunakan oleh penjahat kerah putih lainnya. Makalah Non-Thesis ini akan menyelidiki operasi Apple di seluruh dunia ? yang kemudian ditemukan bahwa 60% dari keuntungan internasional mereka berasal dari keuntungan yang melarikan diri yang bersumber dari penggunaan surge pajak ? dan mengapa mereka masih tetap legal dalam hokum atau tidak dianggap sebagai kejahatan kerah putih.ABSTRACT This non-thesis paper was aimed at developing arguments towards Apple Inc.?s Tax Scheme and its possible correlation with a white-collar crime. By investigating the root analysis of Apple?s Tax Scheme motivation and further definition on the white-collar crime, we can see a somewhat interrelations between Apple?s Tax Avoidance and the motivation used by any other white-collar criminals. This non-thesis paper will investigate the Apple?s operation worldwide ? which later found out that 60% of their international profits came from escaped profits; the use of tax haven ? and why they are still remain legal or not considered as a white-collar crime., This non-thesis paper was aimed at developing arguments towards Apple Inc.’s Tax Scheme and its possible correlation with a white-collar crime. By investigating the root analysis of Apple’s Tax Scheme motivation and further definition on the white-collar crime, we can see a somewhat interrelations between Apple’s Tax Avoidance and the motivation used by any other white-collar criminals. This non-thesis paper will investigate the Apple’s operation worldwide – which later found out that 60% of their international profits came from escaped profits; the use of tax haven – and why they are still remain legal or not considered as a white-collar crime.]