Pengaruh mekanisme good corporate governance dan transfer pricing terhadap tax avoidance dengan tax audit coverage ratio sebagai pemoderasi tahun 2017 - 2021 = The influence of good corporate governance and transfer pricing mechanism on tax avoidance with tax audit coverage ratio as a moderation in tahun 2017 - 2021

Lestari, Sabrina Deby (2023) Pengaruh mekanisme good corporate governance dan transfer pricing terhadap tax avoidance dengan tax audit coverage ratio sebagai pemoderasi tahun 2017 - 2021 = The influence of good corporate governance and transfer pricing mechanism on tax avoidance with tax audit coverage ratio as a moderation in tahun 2017 - 2021. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini bertujuan untuk menguji dan mengetahui besarnya pengaruh mekanisme Good Corporate Governance dan Transfer Pricing terhadap Tax Avoidance dengan Tax Audit Coverage Ratio sebagai Pemoderasi. Proksi yang digunakan dalam Good Corporate Governance adalah Kepemilikan Manajerial, Komisaris Independen dan Komite Audit. Tax Audit Coverage Ratio sebagai variabel moderasi digunakan hanya untuk meneliti moderasi dengan Good Corporate Governance saja tidak termasuk Transfer Pricing. Desain dalam penelitian ini adalah menggunakan penelitian asosiatif yang bersifat kuantitatif. Data yang bersumber dari data sekunder berupa studi kepustakaan. Populasi penelitian ini merupakan 42 perusahaan yang telah masuk dalam daftar Bursa Efek Indonesia tahun 2017-2021. Pengambilan sampel menggunakan purposive sampling. Data yang telah diperoleh akan dianalisis dengan menggunakan teknik regresi linear berganda. Namun sebelumnya akan dilakukan pengujian menggunakan teknik uji asumsi klasik. Data dianalisis menggunakan software Bernama SPSS. Hasil penelitian ini menunjukkan bahwa beberapa prokosi dari Good Corporate Governance yaitu Kepemilikan Manajerial memiliki pengaruh negatif terhadap Tax Avoidance, Komisaris Independen tidak memiliki pengaruh terhadap Tax Avoidance, Komite Audit berpengaruh positif terhadap Tax Avoidance. Penelitian ini juga mengungkapkan bahwa Transfer Pricing tidak berpengaruh terhadap Tax Avoidance. Pada hasil moderasi ditemukan bahwa hanya Kepemilikian Manajerial yang dimoderasi oleh Tax Audit Coverage Ratio semakin memperkuat pengaruh negatif terhadap Tax Avoidance. / This research aims to test and determine the magnitude of the influence of Good Corporate Governance dan Transfer Pricing mechanisms on Tax Avoidance with the Tax Audit Coverage Ratio as a moderator. The proxies used in Good Corporate Governance are Managerial Ownership, Independent Commissioners, and Audit Committe. Tax Audit Coverage Ratio as a moderating variable is used only to examine moderation with Good Corporate Governance only excluding Transfer Pricing. The design of this research is to use quantitative associative research. Data sourced from secondary data in the form of literatute study. The population of this research is 42 companies that have been listed on the Indonesian Stock Exchange for 2017 – 2021. Sampling used purposive sampling. The data that has been obtained will be analyzed using multiple linear regression techniques. However, beforehand testing will be carried out using classical assumption testing techniques. The data was analyzed using software called SPSS. The results of this research show that several proxies of Good Corporate Governance, namely Managerial Ownership have a negative influence on Tax Avoidance, Independent Commissioners have no influence on Tax Avoidance, the Tax Audit Committee has a positive influence on Tax Avoidance. This research also reveals that Transfer Pricing has no effect on Tax Avoidance. In the moderation results, it was found that only Managerial Ownership was moderated by the Tax Audit Coverage Ratio further strengthening the negative influence on Tax Avoidance.

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