Alasan Irlandia Menolak Rekomendasi Komisi Uni Eropa Tentang Pajak Apple (Faroza Satria Ramadhan)

September 15, 2021
Filed under: Data Portal Mahasiswa S1 

Data Portal Mahasiswa S1

Submitted by: Ramadhan, Faroza Satria
On: Sep 15, 2021 @ 1:06 PM

  • 1. Title [Judul]: Alasan Irlandia Menolak Rekomendasi Komisi Uni Eropa Tentang Pajak Apple
  • 2. Creator [Pengarang/ penulis]: Faroza Satria Ramadhan
  • 3. Subject [Subjek dan kata kunci]: Ireland, European Commision, Apple, International Finance, Rational Choice
  • 4. Description [Abstrak] : Multinational companies in
    Ireland has been one of the main source of tax income for Ireland, one of
    which is Apple, Apple is the largest company located in Ireland with billions of
    profit every years, but accused by European Commision for doing tax evasion
    practice in Ireland. Despite the accusation, Ireland deny the ruling by
    European Commision on Apple’s tax problem. This articles aims to explains
    what reasons are causing Ireland to deny recommendation from European
    Commision on Apple’s tax. The research method that implemented in
    preparing the thesis is explanative. The theories used to analyze the problems
    is rational choice and international finance. The results of the reasons of
    Ireland to deny the recommendation of European Commision on Apple’s tax,
    because of three reasons. The first one is to protect Ireland’s investment
    climate, the second reason is the contributions of USA’s owned multinational
    companies for Ireland and the third reason is to protect Ireland’s sovereignty
    of their nation especially in tax ruling.
  • 5. Publisher [Nama Lembaga Kontributor]: Program Studi Ilmu Hubungan Internasional
  • 6. Contributor [Pembimbing, promotor, ilustrator, produser, dll.] : Yuniarti, S.IP, M.Si , Rahmah Daniah, S.IP, M.Si
  • 7. Date [Tanggal / tahun penciptaan atau penerbitan]: 2021
  • 8. Type: Artikel
  • 10. Right [Contoh: CCL, MIT, Open Document, dll.]: eJournal Article

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