PENGARUH MULTINASIONALITAS, TAX HAVEN, CURRENT RATIO DAN INVENTORY INTENSITY TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Industri Barang Konsumsi yang terdaftar di BEI tahun 2016-2020)

PUJIANTI, RESTI (2021) PENGARUH MULTINASIONALITAS, TAX HAVEN, CURRENT RATIO DAN INVENTORY INTENSITY TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Industri Barang Konsumsi yang terdaftar di BEI tahun 2016-2020). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The aim of this research is to analyze the effect of multinationality, tax haven, current ratio, and inventory intensity on tax avoidance of consumer goods industrial companies that listed on the Indonesian Stock Exchange for period of 2016 – 2020. . The sampling method that used in the reseach is by using purposive sampling and the sample which are used in this research are 124 companies. The criteria which are used to measure tax avoidance determined by using GAAP effective tax ratio (GETR). Multinationality is measured by using a dummy variable of 1 if the company has at least 5 subsidiaries or business branches incorporated outside Indonesia, otherwise it is stated 0 . Tax haven is measured by using a dummy variable of 1 if the company has at least 2 subsidiaries that are members of tax haven countries recognized in the OECD, otherwise it is stated 0. Current Ratio is measured using current ratio scale by comparing between current asset with current liability. Inventory Intensity is measured using inventory intensity scale by comparing between total of inventory with total of asset. In this research using the regression analysis method with computerized calculations SPSS program (Statistical Program for Social Science) version 25.0. The result of this research indicate that (1) Multinationality has no effect on tax avoidance, (2) Tax Haven has positive effect on tax avoidance, (3) Current Ratio has negative effect on tax avoidance and (4) Inventory Intensity has no effect on tax avoidance. Keywords : Multinasionality, Tax Haven, Current Ratio, Inventory Intensity, Tax Avoidance Tujuan dari penelitian ini adalah untuk menganalisis pengaruh multinasionalitas, tax haven, current ratio, inventory intensity terhadap penghindaran pajak pada perusahaan industry barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016 – 2020. Metode pengambilan sampel dilakukan menggunakan purposive sampling dan sampel dalam penelitian ini adalah 124 perusahaan. Adapun ukuran yang digunakan untuk mengukur penghindaran pajak ditentukan dengan menggunakan GAAP Effective Tax Ratio (GETR). Multinasionalitas diukur dengan menggunakan variabel dummy, 1 jika perusahaan memiliki minimal 5 anak perusahaan atau cabang usaha yang didirikan di luar Indonesia, selain itu dinyatakan 0 . Tax haven diukur dengan menggunakan variabel dummy, 1 jika perusahaan memiliki minimal 2 anak perusahaan yang tergabung dalam negara tax haven yang diakui di OECD, sebaliknya dinyatakan 0. Current Ratio diukur menggunakan skala current ratio dengan membandingkan antara aset lancar dengan utang lancar. Inventory intensity diukur menggunakan skala inventory intensity dengan membandingkan antara total persediaan dengan total aset. Penelitian ini menggunakan metode analisis regresi dengan perhitungan komputerisasi program SPSS (Statistical program for Social Science) versi 25.0 Hasil dari penelitian ini membuktikan bahwa (1) Multinasionalitas tidak berpengaruh terhadap penghindaran pajak, (2) tax haven berpengaruh positif terhadap penghindaran pajak, (3) current ratio berpengaruh negatif terhadap penghindaran pajak dan (4) inventory intensity tidak berpengaruh terhadap penghindaran pajak. Keywords : Multinasionalitas, Tax Haven, Current Ratio, Inventory Intensity, Penghindaran Pajak

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