MENJAGA KEPERCAYAAN INVESTOR MELALUI KASUS TAX EVASION APPLE INC. DI IRLANDIA: LITERATURE REVIEW
Abstract
This paper studies about the Apple Inc. case in Ireland. The European Commission found out indications of tax evasion by Apple Inc. As one of important investors in Ireland, the case becomes a consideration for the Ireland government to maintain a condusive investment climate. This paper aims to understand how did Apple Inc. withstand the severe trust problem they are facing in Ireland. In order to do that, literature review method is used systematically in this paper. Overall, the study finds that one of the important aspects is the Irish government policy support. The support basically is the international relation political strategy between the Irish government and Apple Inc. From this case, Indonesia should take lesson learned in order to improve investors’ confidence in Indonesia, especially after the implementation of ASEAN Economic Community is implemented.
Keywords: tax evasion, Apple Inc., Ireland, investor trust
Abstrak
Tulisan ini mengkaji kasus Apple Inc. yang terjadi di Irlandia. Komisi Uni Eropa menemukan adanya indikasi penghindaran pajak (tax evasion) yang dilakukan Apple Inc. Sebagai salah satu investor di Irlandia, kasus ini tentu menjadi pertimbangan bagi pemerintah Irlandia dalam memelihara iklim investasi yang berkesinambungan. Tulisan ini bertujuan untuk melihat aspek yang mempengaruhi Apple Inc. yang sampai saat ini tetap bertahan di Irlandia ketika permasalahan yang berat telah menggoyahkan kepercayaan perusahaan tersebut. Untuk menemukan aspek tersebut, kasus ini dipelajari dengan menggunakan metode literatur review secara sistematis. Secara keseluruhan, kajian ini menemukan bahwa dukungan kebijakan pemerintah Irlandia menjadi salah satu aspek penting bagi keputusan Apple Inc. Dukungan tersebut pada dasarnya merupakan strategi politik hubungan internasional pemerintah Irlandia dan Apple Inc. Melalui kasus ini pula, Indonesia dapat mengambil pelajaran yang diperlukaan untuk meningkatkan kepercayaan investor di Indonesia, terutama setelah diberlakukannya komunitas Masyarakat Ekonomi ASEAN.
Kata kunci: tax evasion, Apple Inc., Irlandia, kepercayaan investor
Keywords
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