Pengaruh transfer pricing terhadap penghindaran pajak (tax avoidance)

Kusuma Wardani, Natalia (2023) Pengaruh transfer pricing terhadap penghindaran pajak (tax avoidance). Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Tujuan dari penelitian ini adalah untuk mengkaji secara empiris pengaruh transfer pricing terhadap penghindaran pajak. Populasi yang diteliti dalam penelitian ini adalah perusahaan-perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2019 hingga 2022. Teknik pengambilan sampel yang digunakan adalah metode purposive sampling. Adapun sampel yang diambil berjumlah 408 observasi. Hasil penelitian melalui metode analisis regresi berganda menunjukkan bahwa transfer pricing memiliki pengaruh negatif yang signifikan terhadap penghindaran pajak. Hal ini dapat terjadi karena keberlakuan peraturan terkait transfer pricing yang harus ditaati oleh perusahaan sebagai wajib pajak badan. Dengan eksistensi peraturan ini, menyulitkan perusahaan untuk terlibat dalam praktik transfer pricing dengan tujuan penghindaran pajak. / The purpose of this study is to empirically scrutinize the effect of transfer pricing towards tax avoidance. The population analyzed in this study involves companies listed in Indonesia Stock Exchange during 2019 to 2022. Purposive sampling technique is employed in this research, which results to the total of 408 observations. Multiple regression analysis identifies that transfer pricing has a negative and statistically significant in explaining tax avoidance. This can happen due to the implementation of regulations related to transfer pricing which must be adhered to by companies as corporate taxpayers. With the existence of this regulation, makes it difficult for companies to engage in transfer pricing with the aim of tax avoidance.

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