PENGARUH TRANSFER PRICING DAN TUNNELLING INCENTIVE TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar di Bursa Efek Indonesia Periode 2014-2019)

Kusmayanti, Kusmayanti (2023) PENGARUH TRANSFER PRICING DAN TUNNELLING INCENTIVE TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar di Bursa Efek Indonesia Periode 2014-2019). S1 thesis, Universitas Sultan Ageng Tirtayasa.

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Abstract

Tax Avoidance is an action to reduce the company’s tax burden by taking advantage of loopholes in tax provisions in a country. This study aims to analyze the effect of transfer pricing and tunnelling incentive on tax avoidance. Tax avoidance as the dependent variable is measured using the Cash Effective Tax Rate (CETR). The Transfer Pricing was proxied using Receivables from Related Parties on Total Receivables and tunnelling incentive proxied using the number foreign shareholdings for the total outstanding shares. The sample of this reseach is mining companies listed on the indonesian stock exchange during the 2014- 2019 period. Determination of research samples using purposive sampling method and obtained a sample of 45 data. The analysis technique used is multiple regression analysis. Overall, the research result show that transfer pricing has an effect on tax avoidance. Meanwhile, the tunnelling incentive has no effect on tax avoidance. Keyword: Transfer Pricing, Tunelling Incentive, Tax Avoidance.

Item Type:

Thesis (S1)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	Soerono, Ayu Noorida	197210222003122001
Thesis advisor	Mulyasari, Windu	197612092006042001

Additional Information:

Tax Avoidance merupakan tindakan untuk mengurangi beban pajak perusahaan dengan memanfaatkan celah (loophole) ketentuan perpajakan pada suatu negara. Penelitian ini bertujuan untuk menganalisis pengaruh Transfer Pricing, dan Tunnelling Incentive terhadap Tax Avoidance. Tax Avoidance sebagai variabel dependen yang diukur menggunakan Cash Effective Tax Rate (CETR). Transfer Pricing diproksikan dengan piutang pihak berelasi atas total piutang, dan Tunnelling Incentive diproksikan menggunakan jumlah kepemilikan saham asing atas total saham yang beredar. Sampel pada penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2014-2019. Penentuan sampel penelitian menggunakan metode purposive sampling dan memperoleh sampel sebanyak 45 data. Teknik analisis yang digunakan adalah analisis regresi berganda. Secara keseluruhan, hasil penelitian menunjukkan Transfer Pricing berpengaruh terhadap tax avoidance. Sedangkan tunnelling incentive tidak berpengaruh terhadap tax avoidance. Kata Kunci: Transfer Pricing, Tunnelling Incentive, tax avoidance

Uncontrolled Keywords:

Keyword: Transfer Pricing, Tunelling Incentive, Tax Avoidance. Kata Kunci: Transfer Pricing, Tunnelling Incentive, tax avoidance

Subjects:

H Social Sciences > HG Finance

Divisions:

05-Fakultas Ekonomi dan Bisnis
05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi

Depositing User:

Kusmayanti Kusmayanti

Date Deposited:

08 Aug 2023 15:15

Last Modified:

08 Aug 2023 15:15

URI:

http://eprints.untirta.ac.id/id/eprint/27770

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