Alasan Irlandia Menolak Rekomendasi Komisi Uni Eropa Tentang Pajak Apple (Faroza Satria Ramadhan)
September 15, 2021
Filed under: Data Portal Mahasiswa S1
Filed under: Data Portal Mahasiswa S1
Data Portal Mahasiswa S1
Submitted by: Ramadhan, Faroza Satria
On: Sep 15, 2021 @ 1:06 PM
IP: 180.248.122.212
- 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
- 9. Identifier/ permalink [URL menuju konten di lembaga kontributor]: https://ejournal.hi.fisip-unmul.ac.id/site/?p=3874
- 10. Right [Contoh: CCL, MIT, Open Document, dll.]: eJournal Article