The effect of transfer pricing, leverage, and company size on tax avoidance in agriculture sector companies listed on the Indonesia stock exchange

Ong, Jerrico (2023) The effect of transfer pricing, leverage, and company size on tax avoidance in agriculture sector companies listed on the Indonesia stock exchange. Bachelor thesis, Universitas Pelita Hararpan.

Preview	Text (Title) Title.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (185kB) | Preview
Preview	Text (Abstract) Abstract.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (416kB) | Preview
Preview	Text (ToC) Toc.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (250kB) | Preview
Preview	Text (Chapter1) Chapter 1.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (295kB) | Preview
	Text (Chapter2) Chapter 2.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (413kB)
	Text (Chapter3) Chapter 3.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (306kB)
	Text (Chapter4) Chapter 4.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (559kB)
	Text (Chapter5) Chapter 5.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (227kB)
Preview	Text (Bibliography) Bibliography.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (251kB) | Preview
	Text (Appendices) Appendices.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)

Abstract

In Indonesia itself, the practice of tax avoidance has been widely practiced and Indonesia is one of the developing countries with the greatest losses caused by tax avoidance. Therefore, transfer pricing is used by companies to minimize the amount of tax paid through engineering prices transferred between divisions. In terms of leverage, Interest expenses are included in expenses that can be deducted from taxable income. This action is used by company managers to reduce the tax obligations borne by the company and is included in tax avoidance. A company with relatively large total assets indicates that the company has a large size so that it has great potential to gain maximum profits as well as its tax burden. The population used in this research is all 24 agricultural sector companies listed on the Indonesian Stock Exchange. The sampling technique used purposive sampling which is 63 samples in total. The results of the study indicate that Transfer Pricing has no significant impact in agricultural companies listed on the Indonesia Stock Exchange (IDX). Leverage has significant impact in agricultural companies listed on the Indonesia Stock Exchange (IDX). Company Size has a negative significant impact in agricultural companies listed on the Indonesia Stock Exchange (IDX). Transfer Pricing, Leverage, Company Size do not have simultaneous effect and significant impact on tax avoidance. / Di Indonesia sendiri, praktik penghindaran pajak sudah banyak dilakukan dan Indonesia merupakan salah satu negara berkembang yang mengalami kerugian terbesar akibat penghindaran pajak. Oleh karena itu transfer pricing digunakan perusahaan untuk meminimalkan besarnya pajak yang dibayarkan melalui rekayasa harga yang ditransfer antar divisi. Dari segi leverage, beban bunga termasuk dalam beban yang dapat dikurangkan dari penghasilan kena pajak. Tindakan ini digunakan oleh manajer perusahaan untuk mengurangi kewajiban perpajakan yang ditanggung perusahaan dan termasuk dalam penghindaran pajak. Perusahaan yang mempunyai total aset yang relatif besar menunjukkan bahwa perusahaan tersebut mempunyai ukuran yang besar sehingga mempunyai potensi yang besar untuk memperoleh keuntungan yang maksimal serta beban pajaknya. Populasi yang digunakan dalam penelitian ini adalah seluruh 24 perusahaan sektor pertanian yang terdaftar di Bursa Efek Indonesia. Teknik pengambilan sampel menggunakan purposive sampling yang berjumlah 63 sampel. Hasil penelitian menunjukkan bahwa Transfer Pricing tidak berpengaruh signifikan pada perusahaan pertanian yang terdaftar di Bursa Efek Indonesia (BEI). Leverage mempunyai pengaruh yang signifikan pada perusahaan pertanian yang terdaftar di Bursa Efek Indonesia (BEI). Ukuran Perusahaan mempunyai pengaruh negatif dan signifikan pada perusahaan pertanian yang terdaftar di Bursa Efek Indonesia (BEI). Transfer Pricing, Leverage, Ukuran Perusahaan tidak berpengaruh secara simultan dan signifikan terhadap penghindaran pajak.

Actions (login required)

View Item