PENGARUH THIN CAPITALIZATION DAN HARGA TRANSFER TERHADAP PENGHINDARAN PAJAK DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI (Studi Empirik Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2018)

WINARTO, WINARTO (2021) PENGARUH THIN CAPITALIZATION DAN HARGA TRANSFER TERHADAP PENGHINDARAN PAJAK DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI (Studi Empirik Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2018). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to analyze the effect of thin capitalization and transfer pricing on tax avoidance with institutional shareholder as a moderating variable. The research sample consisted of 30 manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. Thin capitalization is proxied by Debt Equity Ratio (DER), transfer pricing is proxied by Return On Capital Employed (ROCE), and institutional ownership measured with percentage of share ownership by institutions. Meanwhile, to measure tax avoidance, the author use Current ETR. The results of the panel data regression method show that the thin capitalization and transfer pricing influence and significan on tax avoidance and institutional shareholder is able to moderate the effect of these variables. Keywords: tax avoidance, thin capitalization, transfer pricing, institutional shareholder Penelitian ini bertujuan untuk menganalisa pengaruh thin capitalization dan harga transfer terhadap penghindaran pajak dengan kepemilikan institusional sebagai variabel moderasi. Sampel penelitian terdiri dari 30 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2014-2018. Thin capitalization diproksikan dengan Debt Equity Ratio (DER), harga transfer di proksikan dengan Return On Capital Employed (ROCE), dan kepemilikan institusional diukur dengan prosentase kepemilikan saham oleh institusi. Sedangkan untuk mengukur penghindaran pajak, Penulis menggunakan current ETR sebagai pengukurannya. Hasil penelitian dengan metode regresi data panel menunjukkan thin capitalization dan harga transfer berpengaruh dan signifikan terhadap penghindaran pajak serta kepemilikan institusional mampu memoderasi pengaruh variabel tersebut. Kata kunci: penghindaran pajak, thin capitalization, harga transfer, kepemilikan institusional

Item Type: Thesis (S2)
NIM/NIDN Creators: 55518110010
Uncontrolled Keywords: penghindaran pajak, thin capitalization, harga transfer, kepemilikan institusional
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: Pascasarjana > Magister Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 22 Feb 2022 03:55
Last Modified: 22 Feb 2022 03:55
URI: http://repository.mercubuana.ac.id/id/eprint/56512

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