International Legal Analysis toward Tax Evasion Practices in Tax Haven Countries = International Legal Analysis toward Tax Evasion Practices in Tax Haven Countries

MOH. RIFLI MUBARAK (B011191022) with the title International Legal Analysis toward Tax Evasion Practices in Tax Haven Countries supervised by Juajir Sumardi and Birkah Latif. This study aims to examine the variety of international regulations related to the way of tackling tax evasion practices in tax haven countries as the tax issues worldwide and the implications of tax evasion toward economic and legal aspects. The type of research used by the author is normative research using statutory, conceptual, and comparative approaches. The legal materials used consist of primary legal materials, namely laws and regulations; and secondary legal materials, namely literature, books, scientific papers, journals, documents, and relevant archives. The entire legal material is then analyzed qualitatively. The results of this study are: 1) International regulations in this thesis are segmented into two approaches in tackling tax evasion practices in tax haven countries which are Soft Approach and Hard Approach; 2) The implications due to the tax evasion in tax haven countries result in the reduction of government tax revenues and as part of the shadow economy where the manipulation of the financial report consists of unreported income of the company. While in the legal aspect, the implication also touches the respective national law reformation to adapt with the current situation either country makes the lex specialis law or puts the related clauses into the variety of their derivative regulations.

Keywords : Double Taxation, Tax Evasion, Tax Haven.