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Abstrak :
[ABSTRAK
Perusahaan multinasional yang melakukan tindak pidana penghindaran pajak termasuk dalam ruanglingkup hukum pidana administrasi atau administrative penal law dimana perundang-undangan pajak yang berkategori peraturan administratif selain memuat sanksi administrasi juga memuat sanksi pidana. Beberapa bentuk tindak pidana penghindaran pajak yang dilakukan oleh perusahaan multinasional sebagai wajib pajak antara lain : tindak pidana surat pemberitahuan (SPT), tindak pidana nomor pokok wajib pajak (NPWP), tindak pidana pembukuan dan tindak pidana penghindaran pajak berupa tidak menyetorkan pajak yang telah dipungut. Perusahaan multinasional menggunakan teknik penghindaran seperti controlled foreign corporation, thin capitalization, transfer pricing dan thin capitalization serta merger perusahaan dimana bertujuan untuk meminimalisir atau menghilangkan kewajiban membayar pajak. Terdapat beberapa ketentuan pidana pajak di Indonesia yang diberlakukan seperti UU Ketentuan Umum dan Tata Cara Perpajakan, UU Bea Materai, UU Penagihan Pajak Dengan Surat Paksa, UU Pajak Daerah dan Retribusi Daerah. Ketentuan pidana dalam administrasi pajak diterapkan pula di Malaysia, Vietnam, Afrika Selatan dan Jerman serta Nigeria melalui Companies Tax Act 2007 yang telah secara tegas korporasi atau perusahaan multinasional sebagai pelaku tindak pidana penghindaran pajak. Konsep pertanggungjawaban pidana wajib pajak badan dalam undang-undang pajak Malaysia dan Nigeria perlu diadopsi ke dalam undang-undang pajak Indonesia agar mampu mempertanggungjawabkan pidana perusahaan multinasional dalam tindak pidana penghindaran pajak. Sarana nonpenal yaitu perlunya dibangun good corporate governance, perlunya ekstentifikasi pajak dan diadakannya perjanjian perpajakaan atau tax treaty. Upaya pembebanan pertanggungjawaban pidana bagi perusahaan multinasional terdapat beberapa variasi atau sistem yang dianut dibeberapa negara. Di Indonesia pembebanan pertanggungjawaban pidana masih kepada pengurus perusahaan multinasional yang beroperasi di Indonesia. Berbeda dengan kasus-kasus penghindaran pajak yang terjadi dibeberapa negara lainnya yang telah membebankan pidana kepada perusahaan multinasional sebagai pelaku tindak pidana penghindaran pajak. Pembebanan pertanggungjawaban pidana perlu memperhatikan cakupan yurisdiksi hukum pidana dan masih lebih diutamakannya penyelesaian secara administratif dibandingkan jalur pidana dalam perkara pajak oleh pemeriksa pajak.

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ABSTRACT
Multinational companies who commit the crime of tax evasion is included in the scope of the administration of criminal law or administrative penal law where tax legislation is categorized administrative regulations in addition to the administrative sanctions load also contains criminal sanctions. Some forms of criminal acts committed tax evasion by multinational companies as a taxpayer, among others: the crime of a notice (SPT), the crime of tax identification number (TIN), the crime of bookkeeping and tax evasion a criminal offense in the form of not depositing tax has been levied , Multinational companies use avoidance techniques such as controlled foreign corporation, thin capitalization, transfer pricing and thin capitalization and mergers of companies which aim to minimize or eliminate the obligation to pay taxes. There are several criminal provisions imposed tax in Indonesia such as the Law on General Provisions and Tax Procedures, the Law on Stamp Duty, Tax Billing Act With Forced Letters, Law on Regional Tax and Retribution. Criminal provisions in tax administration applied also in Malaysia, Vietnam, South Africa and Germany and Nigeria through the Companies Tax Act 2007, which has been explicitly corporation or multinational companies as criminal tax evasion. The concept of criminal responsibility of corporate taxpayers in tax laws Malaysia and Nigeria need to be adopted into Indonesian tax laws to be able to account for the criminal multinationals in the criminal offense of tax evasion. Non-penal means that the need to build good corporate governance, the need for and the holding of ekstentifikasi tax treaties or tax treaty perpajakaan. Efforts imposition of criminal liability for multinational companies there are a few variations or system adopted in some countries. In Indonesia, the imposition of criminal liability is to the management of multinational companies operating in Indonesia. Unlike the cases of tax evasion that occurs in some other countries which already imposes criminal to multinationals as criminal tax evasion. Imposition of criminal responsibility needs to pay attention to the jurisdiction of the scope of criminal law and is still more than the administrative settlement Placed criminal path in the case of taxes by tax inspectors., Multinational companies who commit the crime of tax evasion is included in the scope of the administration of criminal law or administrative penal law where tax legislation is categorized administrative regulations in addition to the administrative sanctions load also contains criminal sanctions. Some forms of criminal acts committed tax evasion by multinational companies as a taxpayer, among others: the crime of a notice (SPT), the crime of tax identification number (TIN), the crime of bookkeeping and tax evasion a criminal offense in the form of not depositing tax has been levied , Multinational companies use avoidance techniques such as controlled foreign corporation, thin capitalization, transfer pricing and thin capitalization and mergers of companies which aim to minimize or eliminate the obligation to pay taxes. There are several criminal provisions imposed tax in Indonesia such as the Law on General Provisions and Tax Procedures, the Law on Stamp Duty, Tax Billing Act With Forced Letters, Law on Regional Tax and Retribution. Criminal provisions in tax administration applied also in Malaysia, Vietnam, South Africa and Germany and Nigeria through the Companies Tax Act 2007, which has been explicitly corporation or multinational companies as criminal tax evasion. The concept of criminal responsibility of corporate taxpayers in tax laws Malaysia and Nigeria need to be adopted into Indonesian tax laws to be able to account for the criminal multinationals in the criminal offense of tax evasion. Non-penal means that the need to build good corporate governance, the need for and the holding of ekstentifikasi tax treaties or tax treaty perpajakaan. Efforts imposition of criminal liability for multinational companies there are a few variations or system adopted in some countries. In Indonesia, the imposition of criminal liability is to the management of multinational companies operating in Indonesia. Unlike the cases of tax evasion that occurs in some other countries which already imposes criminal to multinationals as criminal tax evasion. Imposition of criminal responsibility needs to pay attention to the jurisdiction of the scope of criminal law and is still more than the administrative settlement Placed criminal path in the case of taxes by tax inspectors.]

Abstrak :
This volume reports the results of the large international `MNEmerge' research project, financed by the European Commission, and provides an understanding of the impact of multinational enterprises on United Nations Millennium Development Goals and successive Sustainable Development Goals in developing countries.

Abstrak :
Terdapat beberapa teknik penghindaran pajak (tax avoidance) yang biasanya dilakukan oleh perusahaan-perusahaan multinasional. Pada umumnya, teknik-teknik tersebut dilakukan dengan memanfaatkan keberadaan tax haven country atau low tax regime dan mengakibatkan berkurangnya penerimaan pajak (tax revenue forgone) suatu negara dengan terlebih dahulu ditandai dengan tergerusnya dasar pengenaan pajak (tax base erosion). Tesis ini membahas upaya-upaya yang dapat dilakukan suatu negara untuk membatasi pemanfaatan tax haven country atau low tax regime untuk tujuan penghindaran pajak. Penelitian ini menyarankan agar pembatasan pemanfaatan tax haven country atau low tax regime tersebut, dilakukan dengan mendayagunakan peraturan domestik maupun peraturan intemasional serta menjalin kelja sama/perjanjian pertukaran informasi perpajakan. ......There are various tax avoidance technics traditionally used by multinational enterprises. Generally, those technics done by benefiting the existence of tax haven country or low tax regime and caused tax revenue forgone which indicated by tax base erosion at the beginning. The focus of this study is to find out any measures to limit the use of tax haven country or low tax regime for tax avoidance intention. Researcher suggests that Indonesian tax authority. in order to limit the use of lax haven country or low lax regime, should empower either the domestic/national measures or tax convention and establish effective information exchange system through Tax lnformation Exchange Agreements.

Abstrak :
Memperkuat value-chain MNE (Multinational Enterprises) membutuhkan ketahanan dari perusahaan cabang mereka yang terus menghadapi tantangan atas ketersinambungannya secara global. Peneliti sebelumnya telah mengemukakan bahwa flexibilitas dalam memasuki, mengubah, dan meninggalkan aliansi di host-country, bisa mengangkat masalah yang timbul di sana, sehingga memudahkan subsidiary mengambil pilihan-pilihan strategis yang diinginkan. Namun, ada beberapa aspek yang perlu dipertimbangkan sebelum flexibilitas strategi dilakukan. Studi empiris secara quantitatif yang berlandaskan pada teori "Resource-Based View" dalam konteks manajemen strategi internasional ini, maka, akan mengambil makna dari penemuan atas aspek strategi flexibilitas dari latar belakang tersebut. Berfokus pada hubungan antara aliansi strategis dan faktor penentu dan integrasi vertikal dengan perusahaan induk, penelitian ini pun menguji bahasan tersebut menggunakan regresi OLS. Pengaruh moderasi dari risiko politik host-country juga kemampuan internal perusahaan cabang untuk networking melalui manajer berlatar belakang asing bagi host-country, diselidiki melalui survei terhadap manajer operational di level menengah dalam perusahaan kecil hingga besar yang mendiami berbagai negara berisiko politik. Dari sampel ini, ditemukan implikasi manajerial yang membuktikan bahwa keterikatan ke perusahaan induk mendukung pengambilan keputusan mengenai aliansi di host-country karena desentralisasi yang ada dalam perusahaan cabang, namun, dapat terganggu oleh risiko politik dan kemampuan manajer asing dalam membangun hubungan dengan partner. Penelitian ini membantu mengklarifikasi koneksi bentuk integrasi vertikal antara perusahaan cabang dan induk yang ada, dengan pilihan-pilihan aliansi strategis, di dalam situasi politik yang mengancam serta komposisi manajer asing yang telah ditetapkan. ......Strengthening MNEs (Multinational Enterprises) value-chain requires their subsidiaries' sustainability that are constantly challenged due to being globally interconnected. Previous researcheshave posited that flexibility in entering, modifying, and exiting alliances in the host-country, could alleviate the issue, enabling subsidiaries to pursue desired strategic choices. Several considerable aspects, nevertheless, should be weighed prior to its execution. This quantitative empirical study upon the reource-based view foundation, thus derives from that finding and focus on strategic alliance's relationship with a detrimentally affecting factor, vertical integration with the parent company, as tested using OLS regression. Moderating influences from the host-country's political risk and their internal ability to form networking in the host-country through foreign managers are surveyed on middle-level operational managers from small to large companies residing in various politically risky countries. From there, the managerial implications draw that integratedness to parent companies promotes alliance decision-making due to decentralization in subsidiaries but can be hampered by host-country's political risk and foreign managers' established bond with partners. This research helps clarify the connection between settled vertical integration to strategic alliances choices, with given political threats and prospective foreign manager composition.

Abstrak :
Tesis ini mengeksplorasi bagaimana perbedaan persepsi antara dua budaya, yang dikenal sebagai cultural distance, mempengaruhi pilihan kepemilikan Perusahaan Multinasional (MNE) dalam lanskap bisnis di Indonesia. Berbeda dengan penelitian-penelitian umum yang umumnya berkonsentrasi pada negara-negara maju, penelitian ini berfokus pada pasar negara berkembang—Indonesia—yang dikenal dengan struktur dan dinamika pasarnya yang khas. Dengan menggunakan Transaction Cost Theory (TCT) sebagai kerangka teori, penelitian ini bertujuan untuk menganalisis 804 transaksi penanaman modal asing yang terjadi pada tahun 1997 hingga 2003. Menggunakan analisis regresi, penelitian ini mengeksplorasi hubungan antara cultural distance, tingkat pertumbuhan PDB (sebagai faktor moderasi), industri perusahaan, dan tingkat kepemilikan di kalangan perusahaan multinasional di Indonesia. Bertentangan dengan asumsi yang ada, temuan dari tesis ini secara mengejutkan menunjukkan kurangnya pengaruh yang signifikan dari cultural distance, industri perusahaan, dan tingkat pertumbuhan PDB terhadap tingkat kepemilikan, yang menunjukkan berkurangnya dampak cultural distance terhadap keputusan kepemilikan dalam konteks Indonesia. Hal ini bertentangan dengan paradigma tradisional dan menekankan telah berkembangnya faktor-faktor penentu keputusan kepemilikan perusahaan multinasional di Indonesia. Meskipun berkontribusi terhadap wacana mengenai faktor-faktor penentu kepemilikan di Indonesia, hasil-hasil yang tidak terduga ini menggarisbawahi rumitnya memahami faktor-faktor tersebut dan lantas merekomendasikan pendekatan yang kontekstual dan dengan variabel yang lebih beragam. Terlebih dari itu, penelitian ini menyerukan evaluasi ulang atas ketergantungan pada cultural distance saja, dan mendesak pendekatan yang lebih holistik dalam merumuskan strategi bisnis internasional. Upaya penelitian di masa depan harus mengeksplorasi variabel-variabel alternatif dan beragam perspektif untuk menguraikan dinamika kompleks yang menentukan pilihan kepemilikan dalam lanskap bisnis global, memberikan wawasan yang sangat berharga bagi perusahaan multinasional yang menavigasi pasar internasional. ......This thesis explores how the perceived differences between two cultures, known as cultural distance, influence Multinational Enterprises' (MNEs) ownership choices in Indonesia's business landscape. Unlike prevalent research that predominantly concentrates on developed economies, this study focuses on an emerging market—Indonesia—recognized for its distinctive market structure and dynamics. Utilizing Transaction Cost Theory (TCT) as the theoretical framework, the research aims to analyze 804 foreign investment transactions occurring from 1997 to 2003. Through regression analysis, this study explores the relationship between cultural distance, GDP growth rate (as a moderating factor), firm industry, and ownership levels among MNEs in Indonesia. Contrary to established assumptions, the findings surprisingly reveal a lack of significant influence of cultural distance, firm industry, and GDP growth rate on ownership levels, indicating a diminishing impact of cultural distance on ownership decisions in the Indonesian context. This challenges traditional paradigms and emphasizes the evolving nature of determinants governing MNEs' ownership decisions in Indonesia. While contributing to the discourse on ownership determinants in Indonesia, these unexpected results underscore the intricate nature of such factors and advocate for a contextual, multifaceted approach. More importantly, this research calls for a reevaluation of reliance on cultural distance alone, urging a more holistic approach in formulating international business strategies. Future research endeavors must explore alternative variables and diverse perspectives to decipher the complex dynamics dictating ownership choices in the global business landscape, providing invaluable insights for MNEs navigating international markets.