RIANA, VICKY (2026) PENGARUH TRANSFER PRICING, CORPORATE SOCIAL RESPONSIBILITY, DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Sektor Bahan Baku yang Terdaftar di Bursa Efek Indonesia periode 2020-2024). S1 thesis, Universitas Mercu Buana Jakarta - Menteng.
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Abstract
Berangkat dari isu mengenai praktik penghindaran pajak korporasi, penelitian ini mengeksplorasi keterkaitan transfer pricing, profitabilitas, dan corporate social responsibility (CSR) terhadap penghindaran pajak pada perusahaan sektor bahan baku yang tercatat di Bursa Efek Indonesia (BEI) sepanjang periode 2020–2024. Penelitian dikonstruksi menggunakan pendekatan kuantitatif dengan analisis regresi linear berganda sebagai instrumen pengujian empiris. Dari total populasi sebanyak 82 perusahaan sektor bahan baku, proses purposive sampling menghasilkan 32 perusahaan yang memenuhi kriteria observasi, sehingga diperoleh 160 data pengamatan selama lima tahun penelitian. Variabel independen dalam penelitian ini terdiri atas transfer pricing, CSR, dan profitabilitas yang diproksikan menggunakan return on assets (ROA), sedangkan variabel dependen diproksikan melalui Cash Effective Tax Rate (CETR) sebagai representasi penghindaran pajak. Pola empiris yang terbentuk menunjukkan bahwa transfer pricing memiliki pengaruh positif dan signifikan terhadap CETR. Relasi serupa juga ditunjukkan oleh CSR yang berasosiasi positif dan signifikan terhadap CETR. Profitabilitas yang diproksikan menggunakan ROA turut memperlihatkan pengaruh positif dan signifikan terhadap CETR. Konfigurasi hubungan tersebut mengindikasikan bahwa perusahaan dengan praktik transfer pricing yang lebih terkendali, intensitas pengungkapan CSR yang lebih tinggi, serta tingkat profitabilitas yang lebih baik cenderung memiliki tingkat kepatuhan fiskal yang lebih kuat, sehingga kecenderungan praktik penghindaran pajak menjadi lebih rendah. Amid growing concerns regarding corporate tax avoidance behavior, this research explores how transfer pricing, profitability, and corporate social responsibility (CSR) interact with tax avoidance practices among basic materials companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. The study adopts a quantitative research design and utilizes multiple linear regression to evaluate the proposed relationships empirically. The research population consisted of 82 firms within the basic materials sector, from which 32 companies were selected through purposive sampling, producing 160 observations over the five-year period. In this model, transfer pricing, CSR, and profitability represented by return on assets (ROA) function as the independent variables, while tax avoidance is measured using the Cash Effective Tax Rate (CETR). The statistical findings indicate that transfer pricing is positively and significantly associated with CETR. CSR also demonstrates a significant positive relationship with CETR, while profitability measured through ROA exhibits the same directional effect. Collectively, these results suggest that firms with more structured transfer pricing arrangements, stronger CSR engagement, and higher profitability levels tend to reflect greater adherence to tax obligations, which in turn corresponds with lower tendencies to engage in tax avoidance activities.
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43219110060 |
| Uncontrolled Keywords: | Transfer Pricing, Corporate Social Responsibility, Profitabilitas, Penghindaran Pajak, Sektor Bahan Baku Transfer Pricing, Corporate Social Responsibility, Profitability, Tax Avoidance, Basic Materials Sector |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.46 Tax Accounting/Akuntansi Pajak |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Rael |
| Date Deposited: | 25 May 2026 02:16 |
| Last Modified: | 25 May 2026 02:16 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/102207 |
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