The effect of sales growth and transfer pricing toward tax avoidance on mining sector companies listed on the Indonesia Stock Exchange

Wijaya, Winnie (2023) The effect of sales growth and transfer pricing toward tax avoidance on mining sector companies listed on the Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

Preview	Text (Title) Title.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (90kB) | Preview
Preview	Text (Abstract) Abstract.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (4MB) | Preview
Preview	Text (ToC) ToC.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (6MB) | Preview
Preview	Text (Chapter1) Chapter1.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (14MB) | Preview
	Text (Chapter2) Chapter2.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (46MB)
	Text (Chapter3) Chapter3.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (12MB)
	Text (Chapter4) Chapter4.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (35MB)
	Text (Chapter5) Chapter5.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (4MB)
Preview	Text (Bibliography) Bibliography.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (570kB) | Preview
	Text (Appendices) Appendices.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (5MB)

Abstract

The research explores the vital role of taxation in a country's financial system, focusing on its significance in financing government initiatives and public services. It elucidates the various forms of taxation, such as income, sales, and property taxes, and their relevance in accomplishing government objectives, including wealth redistribution and economic regulation. The research also investigates the issue of tax avoidance, particularly within the mining sector, and its ramifications for state revenue. It highlights the intricate relationship between transfer pricing, sales growth, and tax avoidance, presenting divergent research findings on their influence. This research outlines its objectives and methodology, emphasizing a quantitative approach and a purposive sampling method to analyze the nexus between sales growth, transfer pricing, and tax avoidance in mining companies listed on the Indonesia Stock Exchange from 2020 to 2022. Finally, the research summarizes its findings, including the effect of sales growth on tax avoidance, the effect of transfer pricing, and the combined effect of these factors on tax avoidance. The intricate interplay between company management, shareholders, and tax underscores the necessity for a comprehensive understanding and oversight. / Penelitian ini mengeksplorasi peran penting perpajakan dalam sistem keuangan suatu negara, dengan fokus pada pentingnya perpajakan dalam membiayai inisiatif pemerintah dan pelayanan publik. Penelitian ini menjelaskan berbagai macam perpajakan seperti dari pajak pendapatan, pajak penjualan dan pajak properti, serta relevansinya dalam mencapai tujuan pemerintah, termasuk redistribusi kekayaan dan regulasi ekonomi. Penelitian ini juga mengkaji isu penghindaran pajak, khususnya di sektor pertambangan, dan dampaknya terhadap penerimaan negara. Laporan ini menyoroti hubungan rumit antara transfer pricing, pertumbuhan penjualan, dan penghindaran pajak, serta menyajikan temuan penelitian yang berbeda mengenai pengaruhnya. Penelitian ini menguraikan tujuan dan metodologinya, dengan menekankan pendekatan kuantitatif dan mengunakan purposive sampling untuk menganalisis hubungan antara pertumbuhan penjualan, transfer pricing, dan penghindaran pajak pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia pada tahun 2020 hingga 2022. Terakhir, penelitian ini merangkum temuannya, termasuk pengaruh pertumbuhan penjualan terhadap penghindaran pajak, pengaruh transfer pricing terhadap penghindaran pajak, dan pengaruh gabungan dari faktor-faktor tersebut terhadap penghindaran pajak. Interaksi yang rumit antara manajemen perusahaan, pemegang saham, dan pajak menggarisbawahi perlunya pemahaman dan pengawasan yang komprehensif.

Actions (login required)

View Item