PENGARUH PEMANFAATAN TAX HEAVEN, TRANSFER PRICING, THIN CAPITALIZATION DAN STRUKTUR KEPEMILIKAN SAHAM TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) PERUSAHAAN (Studi Pada Perusahaan ManufakturYang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2012-2016)

PRISTYANOVA, ASTRID (2017) PENGARUH PEMANFAATAN TAX HEAVEN, TRANSFER PRICING, THIN CAPITALIZATION DAN STRUKTUR KEPEMILIKAN SAHAM TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) PERUSAHAAN (Studi Pada Perusahaan ManufakturYang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2012-2016). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The purpose of this research is to determine the effect of tax haven utilization, transfer pricing, thin capitalization and shareholding structure proxied with the majority shareholding and public shareholding on tax avoidance. Tax avoidance measured by cash effective tax rate. The type of this research is quantitative research. The data used in this research is secondary data in the form of annual report of manufacturing sector companies listed on the Indonesia Stock Exchange in 2012-2016. The research population was 116 manufacturing companies that listed in BEI during 2012-2016. The sample were selected by using purposive sampling method, after eliminating data with several criteria, 18 companies are identified as sampel during observation period on 2012-2016. The method of data testing used in this study is multiple regression analysis with applications testing using SPSS 20. The results of this research showed that partially, tax haven utilization and transfer pricing variables has not significantly effect on tax avoidance, while the thin capitalization, majority shareholding and public shareholding variables has significantly effect on tax avoidance. The results of simultaneously test in this research showed that tax haven utilization, transfer pricing, thin capitalization, majority shareholding and public shareholding variables simultaneously has significantly effect on tax avoidance of companies in Indonesia. Keywords: tax avoidance, tax haven, transfer pricing, thin capitalization, shareholding structure. Penelitian ini bertujuan untuk mengetahui pengaruh pemanfaatan tax haven, transfer pricing, thin capitalization dan struktur kepemilikan saham yang diproksikan dengan kepemilikan saham terbesar dan kepemilikan saham publik terhadap penghindaran pajak perusahaan. Penghindaran pajak diukur menggunakan cash effective tax rate.Jenis penelitian yang digunakan adalah penelitian kuantitatif. Data yang digunakan dalam penelitian ini merupakan data sekunder berupa laporan tahunan (annual report) perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2012-2016. Populasi penelitian adalah 116 perusahaan manufatur yang terdaftar di BEI periode tahun 2012-2016. Sampel yang digunakan diselesksi dengan menggunakan metode purposive sampling, setelah eliminasi data dengan beberapa kriteria diperoleh 18 perusahaan dengan periode tahun 2012-2016. Metode pengujian data yang digunakan dalam penelitian ini adalah analisis regresi berganda dengan pengujian menggunakan aplikasi SPSS 20. Hasil penelitian ini menunjukan bahwa secara parsial, variabel pemanfaatan tax haven dan transfer pricing tidak berpengaruh secara signifikan terhadap penghindaran pajak, sedangkan variabel thin capitalization, kepemilikan saham terbesar dan kepemilikan saham publik berpengaruh secara signifikan terhadap penghindaran pajak. Hasil uji secara simultan pada penelitian ini menunjukan bahwa secara bersama-sama variabel pemanfaatan tax haven, transfer pricing, thin capitalization, kepemilikan saham terbesar dan kepemilikan saham publik berpengaruh secara signifikan terhadap penghindaran pajak perusahaan di Indonesia. Kata Kunci: penghindaran pajak, tax haven, transfer pricing, thin capitalization, struktur kepemilikan saham.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 17 336
NIM/NIDN Creators: 43213010128
Uncontrolled Keywords: penghindaran pajak, tax haven, transfer pricing, thin capitalization, struktur kepemilikan saham.
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.1 Nontax Revenues/Penghasilan Negara Bukan Pajak
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan
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
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: Dede Muksin Lubis
Date Deposited: 17 Jan 2022 14:23
Last Modified: 25 Mar 2024 07:17
URI: http://repository.mercubuana.ac.id/id/eprint/50690

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