The effect of transfer pricing, profitability and liquidity toward tax avoidance in consumer goods companies listed on Indonesia stock exchange

Winarza, Wilia (2021) The effect of transfer pricing, profitability and liquidity toward tax avoidance in consumer goods companies listed on Indonesia stock exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

The issue related to tax avoidance lately is quite interesting to review because there are still things that deserve to be adjusted related to procedures and tax rules. The management tends to take advantage of the gaps in the provisions taxation by practicing tax avoidance without crossing the corridor boundary law. Beside transfer pricing and profitability, liquidity is one of the factors that can affect tax avoidance. Companies with high liquidity will have good financial circumstances, allowing them to fulfill all of their commitments, including tax requirements but companies with low liquidity would prefer to maintain cash flows rather than pay tax loads in order to protect the company’s finances. This study aims to analyze the effect of transfer pricing, profitability, and liquidity towards tax avoidance. The population of this study is consumer goods companies listed in Indonesia Stock Exchange for the period 2017-2020 which in total 67 companies. The sample of this study is collected through purposive sampling and resulted into eight companies that meet the criteria of this study. Thus, the total research data during the observation period from 2017-2020 are 32 samples. For the data analysis method, this study used some double linear. regression analysis and hypothesis test. The result of this research shows that the transfer pricing partially does not have a significant effect toward tax avoidance, profitability partially has a negative significant effect toward tax avoidance, liquidity partially does not have a significant effect toward tax avoidance. The last, transfer pricing, profitability, and liquidity simultaneously effect towards tax avoidance./ Isu terkait penghindaran pajak akhir-akhir ini cukup menarik untuk dikaji karena masih ada hal-hal yang layak untuk disesuaikan terkait prosedur dan aturan pajak. Manajemen cenderung memanfaatkan kesenjangan dalam ketentuan perpajakan dengan mempraktikkan penghindaran pajak tanpa melintasi hukum batas koridor. Selain transfer pricing dan profitabilitas, likuiditas adalah salah satu faktor yang dapat mempengaruhi penghindaran pajak. Perusahaan dengan likuiditas tinggi akan memiliki keadaan keuangan yang baik, memungkinkan mereka untuk memenuhi semua komitmen mereka, termasuk persyaratan pajak tetapi perusahaan dengan likuiditas rendah lebih memilih untuk mempertahankan arus kas daripada membayar beban pajak untuk melindungi keuangan perusahaan. Studi ini bertujuan untuk menganalisis efek transfer pricing, profitabilitas, dan likuiditas terhadap penghindaran pajak. Populasi penelitian ini adalah perusahaan barang konsumsi yang tercatat di Bursa Efek Indonesia periode 2017- 2020 yang totalnya 67 perusahaan. Sampel penelitian ini dikumpulkan melalui purposive sampling dan menghasilkan 8 perusahaan yang memenuhi kriteria penelitian ini. Dengan demikian, total data penelitian selama pengamatan periode dari 2017-2020 adalah 32 sampel. Untuk metode analisis data, penelitian ini menggunakan beberapa analisis regresi linier ganda dan tes hipotesis. Hasil penelitian ini menunjukkan bahwa harga transfer pricing sebagian tidak memiliki efek signifikan terhadap penghindaran pajak, Profitabilitas sebagian memiliki signifikan negatif terhadap penghindaran pajak, likuiditas sebagian tidak memiliki efek yang signifikan terhadap penghindaran pajak. Yang terakhir, transfer pricing, profitabilitas, dan likuiditas berdampak terhadap penghindaran pajak.

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