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Authors: Yuliana Theresia and Danny Septriadi

Affiliation: University of Indonesia, Indonesia

Keyword(s): tax avoidance, transfer pricing, thin capitalization

Abstract: This research is an analysis of tax avoidance case and profit shifting Starbucks Corporation. The selected case analyzed its tax avoidance structure and analyzed whether current tax measures in Indonesia could prevent tax avoidance structure such as that of Starbucks Corporation. This research aims to analyze the structure of tax avoidance and transfer pricing conducted by Starbucks Corporation and analyze what regulations can be applied by Indonesian tax authorities if such cases occur in Indonesia. This research is a qualitative research with literature study approach. The results of the study found that Starbucks Corporation made profit shifting by marking up the price of coffee, thin capitalization through high lending rates between group companies, royalty fees and from this research resulted the conclusion that the existing tax policies and policies in Indonesia enough to overcome the structure of tax evasion with a scheme like the one done by Starbucks Corporation but it is ne cessary to add rules governing rate valuation royalty. (More)

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Paper citation in several formats:
Theresia, Y. and Septriadi, D. (2018). Tax Analysis and Profit Shifting Starbucks Corporation. In Proceedings of the Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study - JCAE Symposium; ISBN 978-989-758-339-1; ISSN 2184-3619, SciTePress, pages 867-875. DOI: 10.5220/0007022308670875

@conference{jcae symposium18,
author={Yuliana Theresia and Danny Septriadi},
title={Tax Analysis and Profit Shifting Starbucks Corporation},
booktitle={Proceedings of the Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study - JCAE Symposium},
year={2018},
pages={867-875},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0007022308670875},
isbn={978-989-758-339-1},
issn={2184-3619},
}

TY - CONF

JO - Proceedings of the Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study - JCAE Symposium
TI - Tax Analysis and Profit Shifting Starbucks Corporation
SN - 978-989-758-339-1
IS - 2184-3619
AU - Theresia, Y.
AU - Septriadi, D.
PY - 2018
SP - 867
EP - 875
DO - 10.5220/0007022308670875
PB - SciTePress

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