PENGARUH TRANSFER PRICING TERHADAP PENGHINDARAN PAJAK

Paskalis A Panjalusman · Erik Ridha Nugraha · Audita Setiawan

83 citations0/0 files storedJURNAL PENDIDIKAN AKUNTANSI & KEUANGAN

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Corporate Taxation and Avoidance Taxation and Legal Issues Taxation and Compliance Studies

Abstract

AbstractThis study aims to examine the effect of transfer pricing on tax avoidance. The independent variable used in this study is transfer pricing. While the dependent variable used in this study is tax avoidance, which is measured using the effective tax rate (GAAP-ETR). The population in this study amounted to 15 multinational manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) during the 2014-2017 period. Determination of research samples using purposive sampling method and obtained a sample of 9 multinational manufacturing companies based on certain criteria. The results of the study show that transfer pricing has an effect but not significantly on tax avoidance. Key Word. transfer pricing; tax avodiance AbstrakPenelitian ini bertujuan untuk menguji pengaruh transfer pricing terhadap penghindaran pajak (tax avoidance). Variabel independen yang digunakan dalam penelitian ini adalah transfer pricing. Sedangkan variabel dependen yang digunakan dalam penelitian ini adalah penghindaran pajak (tax avoidance) yang diukur menggunakan effective tax rate (GAAP-ETR). Populasi dalam penelitian ini berjumlah 15 perusahaan sektor manufaktur multinasional yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2014-2017. Penentuan sampel penelitian menggunakan metode purposive sampling dan memperoleh sampel sebanyak 9 perusahaan manufaktur multinasional berdasarkan kriteria tertentu. Hasil penelitian menunjukan bahwa transfer pricing berpengaruh tetapi tidak signifikan terhadap penghindaran pajak (tax avoidance). Kata Kunci. transfer pricing; penghindaran pajak

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References

1997Organizational Learning: A Theory of Action Perspective 1999Organizational Learning: Creating, Retaining and Transferring Knowledge 2011Building Theory about Theory Building: What Constitutes a Theoretical Contribution?2006Opportunity Recognition as Pattern Recognition: How Entrepreneurs “Connect the Dots” to Identify New Business Opportunities 2004Building Project Capabilities: From Exploratory to Exploitative Learning

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2022Pengaruh Thin Capitalization dan Transfer Pricing Aggressiveness terhadap Penghindaran Pajak dengan Financial Constraints sebagai Variabel Moderasi 2020Penelitian Transfer Pricing di Indonesia: Sebuah Studi Kepustakaan 2021PENGARUH TRANSFER PRICING, LEVERAGE DAN PROFITABILITAS TERHADAP TAX AVOIDANCE 2021Pengaruh Transfer Pricing, Koneksi Politik dan Likuiditas Terhadap Agresivitas Pajak (Survey Terhadap Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2016-2019)

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