Wijaya, Hafiz Daffa (2024) Kecenderungan terjadinya praktik harga transfer tidak wajar untuk menghindari pajak pada investasi pihak asosiasi dengan profitabilitas, intangible property, dan leverage sebagai variabel moderasi = the tendency of unfair transfer pricing practices as tax avoidance on investments by associated companies with profitability, intangible property, and leverage as moderating variables. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
Penelitian ini bertujuan untuk menganalisis mekanisme perpajakan yang berlaku di Indonesia atas pemeriksaan hubungan istimewa yakni investasi pihak asosiasi sebagai bentuk penghindaran pajak dalam bentuk praktik harga transfer tidak wajar. Profitabilitas, aset tidak berwujud (intangible property atau IP), dan leverage perusahaan digunakan sebagai variabel moderasi untuk melihat apakah variabel profitabilitas, IP, dan leverage memperkuat hubungan praktik harga transfer sebagai penghindaran pajak perusahaan yang melakukan investasi pihak asosiasi yang menjadi fokus pemeriksaan Direktorat Jendral Pajak (DJP) di Indonesia terkait transaksi hubungan istimewa. Perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) digunakan sebagai populasi. Metode purposive sampling digunakan untuk memilih sampel, dengan kriteria perusahaan konsisten listing di BEI sejak tahun 2020-2022 dan memenuhi kriteria pengujian variabel yang dilakukan. Hasil penelitian menunjukkan terdapat kecendrungan praktik penghindaran pajak melalui harga transfer yang dilakukan perusahaan dalam investasi pihak asosiasi. Sehingga mekanisme pemeriksaan terkait hubungan istimewa dilakukan oleh DJP dirasa sudah tepat dan efektif dalam mengantisipasi dan mengatasi adanya bentuk praktik harga transfer tidak wajar untuk menghindari pajak pada investasi pihak asosiasi karena telah fokus dalam mendeteksi aspek profitabilitas, IP dan juga leverage perusahaan.
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This study aims to analyze the tax mechanism applicable in Indonesia for the examination of special relationships, namely investment in associates as a form of tax avoidance in the form of unfair transfer pricing practices. Profitability, intangible property (IP), and corporate leverage are used as moderating variables to see if the variables of profitability, IP, and leverage strengthen the relationship of transfer pricing practices as tax avoidance of companies that conduct investment in associates that are the focus of the Indonesia Directorate General of Taxes (DJP) during the tax audit in Indonesia related to special relationship transactions. Companies listed on the Indonesia Stock Exchange (IDX) were used as the population. The purposive sampling method is used to select samples, with the criteria that companies are consistently listed on the IDX from 2020-2022 and meet the criteria for testing the variables carried out. The results showed that there was a tendency for tax avoidance practices through transfer prices carried out by companies that conduct investment in associates. So that the tax audit mechanism related to special relationships carried out by the DJP is considered appropriate and effective in anticipating and overcoming the form of unfair transfer pricing practices to avoid taxes on investment in associates because it has focused on detecting aspects of profitability, IP and also company leverage.
Item Type: | Thesis (Bachelor) |
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Creators: | Creators NIM Email ORCID Wijaya, Hafiz Daffa NIM01017220005 hafizdaffa198@gmail.com UNSPECIFIED |
Contributors: | Contribution Contributors NIDN/NIDK Email Thesis advisor Karyawati, Golrida NIDN0303067103 golrida.karyawati@uph.edu |
Uncontrolled Keywords: | penghindaran pajak; harga transfer; investasi asosiasi; profitabililtas; intagible property; leverage; tax avoidance; transfer pricing; investment in assocation; profitability; intangible property; leverage. |
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
Divisions: | University Subject > Current > Faculty/School - UPH Karawaci > Business School > Accounting Current > Faculty/School - UPH Karawaci > Business School > Accounting |
Depositing User: | HAFIZ DAFFA WIJAYA |
Date Deposited: | 26 Sep 2024 06:48 |
Last Modified: | 26 Sep 2024 06:48 |
URI: | http://repository.uph.edu/id/eprint/65345 |