PERSPEKTIF ACCOUNT REPRESENTATIVE ATAS STRATEGI PENGHINDARAN PAJAK KORPORASI DI INDONESIA

Dwi Utomo; Ana Sopanah; Nasharuddin Mas

doi:10.35906/equili.v15i1.2770

PERSPEKTIF ACCOUNT REPRESENTATIVE ATAS STRATEGI PENGHINDARAN PAJAK KORPORASI DI INDONESIA

Dwi Utomo, Ana Sopanah, Nasharuddin Mas

Abstract

ABSTRAK

Penghindaran pajak korporasi merupakan fenomena global yang secara signifikan mengikis basis pendapatan negara, terutama di Indonesia, di mana struktur fiskal sangat bergantung pada Pajak Penghasilan Korporasi. Studi ini bertujuan untuk mengidentifikasi mode penghindaran pajak yang dominan dalam literatur global, mengeksplorasi pengalaman Account Representatives (AR) dalam mendeteksi praktik-praktik tersebut di lapangan, menganalisis pola penyembunyian beban pajak oleh Wajib Pajak Korporasi, dan merumuskan model pengawasan yang efektif. Pendekatan yang digunakan dalam studi ini bersifat kualitatif, menggabungkan dua metode pengumpulan data. Pertama, Systematic Literature Review (SLR) yang dilakukan menggunakan aplikasi Watase UAKE untuk mengidentifikasi dan menyaring 40 artikel relevan dari basis data Scopus dan Emerald untuk periode 2015–2025. Kedua, wawancara mendalam dengan empat AR yang dianalisis menggunakan perangkat lunak NVivo. Hasil menunjukkan bahwa mode global utama seperti rekayasa akuntansi, pengalihan laba, dan pemanfaatan insentif beradaptasi menjadi bentuk lokal yang unik, termasuk penyamaran biaya pajak penghasilan yang dipotong menjadi akun biaya lain dan pengalihan laba domestik antara entitas terkait. Kesimpulan menegaskan bahwa efektivitas pengawasan AR sangat bergantung pada analisis rasio keuangan, pengujian keberadaan, dan profil risiko, namun tetap dibatasi oleh data perbandingan harga transfer yang terbatas dan batas wewenang struktural.

ABSTRACT

Corporate tax avoidance is a global phenomenon that significantly erodes the state revenue base, particularly in Indonesia, where the fiscal structure relies heavily on Corporate Income Tax. This study aims to identify dominant tax avoidance modes in global literature, explore the experience of Account Representatives (AR) in detecting these practices in the field, analyze tax burden concealment patterns by Corporate Taxpayers, and formulate an effective supervision model. The approach used in this study is qualitative, combining two data collection methods. First, a Systematic Literature Review (SLR) conducted using the Watase UAKE application to retrieve and screen 40 relevant articles from Scopus and Emerald databases for the 2015–2025 period. Second, in-depth interviews with four ARs analyzed using NVivo software. The results indicate that major global modes such as accounting engineering. Profit shifting, and incentive utilization adapt into unique local forms, including the disguising of with holding tax expenses into other expense accounts and domestic profit shifting between related entities. The conclusion confirms that the effectiveness of AR supervision relies heavily on financial ratio analysis, existence testing, and risk profiling, yet remains constrained by limited transfer pricing comparative data and structural authority boundaries.

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