Pengaruh transfer pricing, tunnelling incentives, dan kepemilikan saham asing terhadap tax avoidance pada perusahaan manufaktur yang terdaftar di bursa efek Indonesia tahun 2016–2019

Humaira, Nadya Hanum (2022) Pengaruh transfer pricing, tunnelling incentives, dan kepemilikan saham asing terhadap tax avoidance pada perusahaan manufaktur yang terdaftar di bursa efek Indonesia tahun 2016–2019. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini bertujuan menguji pengaruh variabel independen yaitu transfer pricing, tunnelling incentives dan kepemilikan saham asing terhadap variabel praktik penghindaran pajak (tax avoidance) dengan menggunakan ukuran perusahaan dan leverage pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2016–2019. Bahwa dalam pemlihan sampel dalam penelitian ini menggunakan metode purposive sampling dengan jumlah 116 sampel yang memenuhi kritaeria. Teknik analisis yang digunakan ialah analisa linier berganda yang diolah dengan bantuan aplikasi program SPSS. Hasil dari penelitian ini menunjukkan bahwa (1) transfer pricing tidak berpengaruh terhadap tax avoidance, (2) tunnelling incentives berpengaruh positif terhadap tax avoidance dan (3) kepemilikan saham asing berpengaruh negatif terhadap tax avoidance/This study was conducte to analyze the effect from independen variabel transfer pricing, tunnelling incentives and foreign ownership to tax avoidance with size and leverage as control variable on manufacturing companies that listed in Indonesia Stock Exchange during the 2016–2019 period. Sample that used in this study was derived from purposive sampling method with total of 116 sample. This study used multiple linear regression analysis with SPSS statistical program as the tool for the data processing. The result of this study shown that (1) transfer pricing do not have an effect to tax avoidance (2) tunnelling incentives give positive effect to tax avoidance and (3) foreign ownership give negative effect to tax avoidance.

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