Analysis on the influence of transfer pricing towards tax avoidance at basic industry and chemical company listed on Indonesian Stock Exchange

Loist, Villi Darmawan (2020) Analysis on the influence of transfer pricing towards tax avoidance at basic industry and chemical company listed on Indonesian Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

This research aims to analyze the influence of transfer pricing towards tax avoidance. The independent variable is transfer pricing (TP). Meanwhile the dependent variable is tax avoidance (ETR). The population of this research is basic industry and chemical company registered in Indonesian Stock Exchange from 2014-2018. The purposive sampling method is applied in result of 19 companies are selected as the sample of this research. In consideration of the research period for five years, the total amount of data is 95. There are statistical tests which are put in an application, specifically descriptive statistical analysis, classical assumption test, simple linear regression analysis, and hypothesis test. In addition, transfer pricing does significantly influence tax avoidance in a negative correlation. Furthermore, transfer pricing has a low correlation towards tax avoidance. This situation might occur due to the research and development sector tend to set up foreign subsidiaries in order to open access to new market, expand brand recognition, develop cost-effective production, access advanced technology and human resource skills, and many others, instead of to avoid tax / Penelitian ini bertujuan untuk menganalisis pengaruh transfer pricing terhadap penghindaran pajak. Variabel bebas adalah transfer pricing (TP). Sedangkan variabel terikat adalah penghindaran pajak (ETR). Populasi dalam penelitian ini adalah basic industry and chemical company yang terdaftar dalam bursa efek Indonesia dari tahun 2014-2018. Teknik purposive sampling diterapkan dan menghasilkan 19 perusahaan yang terpilih sebagai sampel dalam penelitian ini. Periode penelitian adalah selama 5 tahun, sehingga jumlah data yang diperoleh adalah 95. Terdapat berbagai uji statistik yang diaplikasikan, seperti analisis statistik deskriptif, tes asumsi klasik, analisis regresi linear sederhana, dan uji hipotesis. Dapat disimpulkan bahwa transfer pricing secara signifikan berpengaruh negatif terhadap penghindaran pajak. Dalam hal ini, Transfer pricing memiliki korelasi yang rendah terhadap penghindaran pajak. Situasi ini dapat terjadi karena sektor penelitian dan pengembangan cenderung mendirikan anak perusahaan asing dalam rangka membuka akses ke pasar baru, memperluas merek, mengembangakan produksi yang hemat biaya, mengakses teknologi dan keterampilan sumber daya manusia, serta lainnya, bukan untuk menghindari pajak.

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