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Azahra Shalshabilla

Abstract

Reduced tax revenues, distortion of competition, reduced investment, reduced economic growth, and social inequality are serious impacts of the existence of the shadow economy. The existence of shell companies and the shadow economy form a causal relationship. Indications that shell companies are facilitators of shadow economy activities as well as tax avoidance tools become a crucial discussion to find out what should be improved in the context of transparency and supervision. This article aims to establish a view on the existence of shell companies under both Indonesian and German law. This article will explore the definition of shell companies and the implications of different interpretations of shell companies for the formulation of regulations on the shadow economy in Indonesia and Germany and will present an analysis of the existence of shell companies as a form of shadow economy activity that has a negative impact on the country's economy. This issue is the basis for introducing aspects of the strength of tax law in Germany to Indonesia.

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How to Cite
SHALSHABILLA, Azahra. Shell and Shadow: Navigate the Hidden Tax in Indonesia and Germany. The Lawpreneurship Journal, [S.l.], v. 2, n. 2, p. 197-215, dec. 2022. ISSN 2807-7652. Available at: <https://journal.prasetiyamulya.ac.id/journal/index.php/TLJ/article/view/1224>. Date accessed: 15 july 2024. doi: https://doi.org/10.21632/tlj.2.2.197-215.
Section
Articles