Keberadaan Perusahaan Cangkang (Shell Company) Sebagai Sarana Penghindaran Pajak dalam Penanaman Modal Asing di Indonesia

Tambunan, Debora Realin Selicia (2023) Keberadaan Perusahaan Cangkang (Shell Company) Sebagai Sarana Penghindaran Pajak dalam Penanaman Modal Asing di Indonesia. S2 thesis, Universitas Kristen Indonesia.

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Abstract

Penelitian ini bertujuan (1) mengetahui skema pendirian shell company dalam pelaksanaan penanaman modal asing di Indonesia, (2) mengetahui upaya hukum terhadap penyalahgunaan shell company sebagai sarana penghindaran pajak ditinjau dari peraturan penanaman modal asing dan perpajakan di Indonesia. Penelitian ini menggunakan metode yuridis normatif dengan pendekatan perundang-undangan (statute approach) yang dilakukan untuk menyelesaikan suatu kasus hukum. Data diperoleh menggunakan studi kepustakaan (library research). Bahan hukum primer, yaitu bahan hukum yang mempunyai kekuatan mengikat bagi setiap individu atau masyarakat meliputi perundang-undangan, bahan hukum yang tidak terkodifikasi, yurisprudensi, traktat dan putusan pengadilan. Bahan hukum sekunder, yaitu merupakan bahan hukum yang memberikan petunjuk dan penjelasan mengenai bahan hukum primer. Bahan hukum sekunder diperoleh dari buku dan jurnal ilmiah. Bahan hukum tersier, yaitu merupakan bahan hukum yang memberikan informasi, petunjuk dan penjelasan terhadap bahan hukum primer dan sekunder seperti kamus dan ensiklopedia. Analisa data dilakukan dengan metode analisis data kualitatif, sehingga dapat memberikan kesimpulan yang relevan dan ilmiah dalam penelitian ini. Hasil penelitian ditemukan (1) Keberadaan perusahaan cangkang (shell company) umum terjadi dalam aktivitas bisnis khususnya pada penanaman modal asing di Indonesia dengan kecenderungan digunakan sebagai sarana penghindaran pajak, dan (2) Belum ada peraturan perundang-undangan khusus yang mengatur mengenai shell company menimbulkan ketidakjelasan dan membuka celah terjadinya penyalahgunaan. Guna mewujudkan sistem hukum yang berfungsi baik serta mengatasi permasalahan hukum yang muncul maka diperlukan upaya hukum secara preventif dan represif. Upaya hukum preventif meliputi pencegahan melalui pembentukan regulasi yang menjadi payung hukum. Sedangkan upaya hukum preventif meliputi penanggulangan atas penyalahgunaan fungsi shell company dengan mengadili dan menghukum pelaku sesuai undang-undang berlaku. Kata Kunci : Perusahaan cangkang, penghindaran pajak, penanaman modal asing. / This research aims (1) to know the scheme of shell company establishment in the implementation of foreign investment in Indonesia, (2) to know the legal efforts against the misuse of shell company as a means of tax avoidance in terms of foreign investment regulations and taxation in Indonesia. This research applies normative juridical method with statutory approach to resolve legal cases. Data is obtained through library research. Primary legal materials, i.e. legal materials that have binding force for every individual or society include legislation, uncodified legal materials, jurisprudence, treaties and court decisions. Secondary legal materials, i.e. legal materials that provide guidelines and explanations regarding primary legal materials. Secondary legal materials sourced from books and scientific journals. Tertiary legal materials, i.e. legal materials that provide information, instructions and explanations of primary and secondary legal materials such as dictionaries and encyclopedias. Data analysis is conducted with qualitative data analysis methods, thus can provide relevant and scientific conclusions in this research. The results of the research showed that (1) the existence of shell companies is common in business activities, especially in foreign investment in Indonesia with a tendency to be used as a means of tax avoidance, and (2) there is no specific legislation governing shell companies which creates uncertainty and opens up gaps for misuse. To actualize a well-functioning legal system and overcome legal problems that arise, preventive and repressive legal remedies should be applied. Preventive legal remedies include prevention through the establishment of regulations that serve as a legal basis. Whilst preventive legal remedies include overcoming the misuse of the shell company function by prosecuting and punishing the perpetrators in accordance with applicable laws. Keywords : Shell company, tax avoidance, foreign investment

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