Pengaruh Transfer pricing, Thin Capitalization, Return on Asset (ROA), terhadap Tax avoidance, dengan Political Connection sebagai Pemoderasi (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021)

Mulrita, Jenni (2023) Pengaruh Transfer pricing, Thin Capitalization, Return on Asset (ROA), terhadap Tax avoidance, dengan Political Connection sebagai Pemoderasi (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021). S2 thesis, Universitas Mercu Buana - Menteng.

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Abstract

Penelitiain ini bertujuan untuk menguji pengaruh transfer pricing, thin capitalization, profitabilitas terhadap tax avoidance dengan dimoderasi oleh political connection. Sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar pada Bursa Efek (IDX) untuk masa periode tahun 2019 sampai dengan 2021 (3 tahun) dengan 62 perusahaan. Penentuan sampel penelitian adalah menggunakan metode purposive sampling dan analisis menggunakan data panel dengan metode regresi berganda. Hasil dari penelitian menunjukkan bahwa transfer pricing berpengaruh positif terhadap tax avoidance, sementera thin capitalization dan Return on Asset berpengaruh negative terhadap tax avoidance. Political connection memperlemah pengaruh positif transfer pricing terhadap tax avoidance (Moderasi Predictor). Tetapi political connection tidak memoderasi pengaruh thin capitalization dan profitabilitas terhadap tax avoidance (Moderasi Homologizer). Kata kunci : Transfer pricing, thin capitalization, profitability, tax avoidance, political connection This study aims to examine the effect of transfer pricing, thin capitalization, profitability on tax avoidance with political connection as moderating variables. The sample for this study uses of manufacturing companies that listed on the Indonesia Stock Exchange during the 2019 to 2021 period (3 years) with 62 companies. Determination of research samples is using purposive sampling method and analyze using panel data with multiple regression method. The result of this study shows that transfer pricing has a positive effect on tax avoidance, while thin capitalization and Return on Asset have a negative effect on tax avoidance. Political connection weakens the positive influence of the transfer pricing on tax avoidance (Predictor Moderation). But it has no moderating effect for both thin capitalization and profitability on tax avoidance (Homologizer Moderation). Keywords: Transfer pricing, thin capitalization, profitability, tax avoidance, political connection

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