PENGARUH PROFITABILITAS, TRANSFER PRICING, KEPEMILIKAN INSTITUSIONAL DAN KEPEMILIKAN MANAJERIAL TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur yang Terdaptar di Bursa Efek Indonesia 2016-2018)

JAMALUDIN, JAMALUDIN (2022) PENGARUH PROFITABILITAS, TRANSFER PRICING, KEPEMILIKAN INSTITUSIONAL DAN KEPEMILIKAN MANAJERIAL TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur yang Terdaptar di Bursa Efek Indonesia 2016-2018). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Tax avoidance is the effort that is legally and safely for the taxpayer because it is not contrary to the provisions of taxation. Where the methods and techniques used tend to take advantageof the weaknesses (grey areas) contained in the law and tax regulations themselves, to minimize the amount of tax payable. Although literally no laws are violated but this resulted in reduced state tax revenues. This research aims to examine the effect of Propability, Transfer Pricing, Institutional Ownership and Managerial Ownership on Tax avoidance. This study is an empirical research with the purposive of sampling techniques in data collection. Secondary data obtained from financial statement and annual report manufacture companies Consumer Goods listing on the Indonesia Stock Exchange period 2016-2018. Multiple regression analysis was conducted using SPSS version 26 for windows Based on the results of the research conducted or regression result show that simultaneously variable Propability, Transfer Pricing, Institutional Ownership and Managerial Ownership affect tax avoidance (ETR). While the partial variables that affect tax avoidance (ETR) is the profitability and Managerial Ownership have a negative significant to tax avoidance (ETR), while Transfer Pricing and Institutional variables has not effect on tax avoidance. Keywords: Institutional Ownership, Managerial Ownership, Profitability, Tax avoidance & Transfer Pricing. Tax avoidance merupakan upaya penghindaran pajak yang dilakukan secara legal dan aman bagi wajib pajak karena tidak bertentangan dengan ketentuan perpajakan, dimana metode dan teknik yang digunakan cenderung memanfaatkan kelemahan-kelemahan (grey area) yang terdapat dalam undang-undang dan peraturan pajak itu sendiri, untuk memperkecil jumlah pajak yang terutang. Meskipun secara literal tidak ada hukum yang dilanggar tapi hal ini mengakibatkan penerimaan pajak negara semakin berkurang. Penelitian ini bertujuan untuk menguji pengaruh Profitabilitas, Transfer Pricing, Kepemilikan Institusional dan Kepemilikan Manajerial terhadap Tax avoidance. Penelitian empiris ini menggunakan metode purposive sampling dalam melakukan pengumpulan data. Data sekunder ini diperoleh dari laporan keuangan dan laporan tahunan perushaan manufaktur Consumer Goods yang terdaftar di BEI periode 2016-2018. Analisis regresi berganda dilakukan menggunakan SPSS versi 26. Berdasarkan hasil penelitian yang dilakukan atau hasil regresi menunjukkan bahwa secara simultan variabel Profitabilitas, Transfer Pricing, Kepemilikan Institusional dan Kepeimilikan Manajerial berpengaruh terhadap Tax avoidance (ETR). Sedangkan secara parsial variabel Profitabilitas dan Kepemilikan Manajerial berpengaruh signifikan negatif terhadap Tax avoidance (ETR), sedangkan variabel Transfer Pricing dan Kepemilikan Institusional tidak berpengaruh terhadap Tax avoidance. Kata kunci: Kepemilikan Institusional, Kepeimilikan Manajerial, Profitabilitas, Tax avoidance & Transfer Pricing.

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