ANALISIS ISI PUTUSAN PENGADILAN PAJAK: PENGARUH TARIF PAJAK EFEKTIF, TAX HAVEN DAN AGRESIVITAS TRANSFER PRICING TERHADAP PENGHINDARAN PAJAK

PRASTYAWAN, HENDY (2024) ANALISIS ISI PUTUSAN PENGADILAN PAJAK: PENGARUH TARIF PAJAK EFEKTIF, TAX HAVEN DAN AGRESIVITAS TRANSFER PRICING TERHADAP PENGHINDARAN PAJAK. S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aims to examine the influence of effective tax rates, the existence of transactions with Tax Haven countries, and the aggressiveness of transfer pricing on tax avoidance. This research observed 115 public and private companies in all areas of the Indonesian Tax Authority whose tax disputes over transfer pricing cases had been decided by the Indonesian Tax Court for the 2017-2022 period. This research was carried out using a quantitative approach with cross section data which was then analyzed using multiple regression analysis using the Eviews 12 application. The secondary data for this research came from Financial Reports, Court Decisions and Tax Annual Corporate Reports which had received approval from the Directorate General of Taxes and used initials so as to avoid violations of official secrets. The results of this study indicate that the effective tax rate has an influence but is not significant on tax avoidance. This shows that the effective tax rate or large tax burden of companies, most of which are foreign owned, has not been able to encourage these companies to avoid tax. On the other hand, the existence of transactions with Tax Haven countries and the aggressiveness of transfer pricing have a positive and significant effect on corporate tax avoidance. These results indicate that there are transactions with affiliates in Tax Haven countries and the more aggressive the company is in its transfer pricing policy, it indicates that there is a strong motive to avoid tax. Key word : Tax Court, Effective Tax Rate, Tax Haven, Transfer Pricing Agressivity, Tax Avoidance Penelitian ini bertujuan untuk menguji pengaruh tarif pajak efektif, keberadaan transaksi dengan negara Tax Haven, dan agresivitas transfer pricing terhadap penghindaran pajak. Penelitian ini mengobservasi 115 perusahaan publik dan privat di seluruh wilayah otoritas Pajak Indonesia yang sengketa pajak atas kasus transfer pricing nya telah diputus oleh Pengadilan Pajak Indonesia periode 2017-2022. Penelitian ini dilakukan dengan pendekatan kuantitatif dengan data cross section yang kemudian dianalisis dengan analisis regresi berganda menggunakan aplikasi Eviews 12. Data sekunder penelitian ini berasal dari Laporan Keuangan, Putusan Pengadilan, dan Laporan SPT Tahunan Badan yang telah mendapat persetujuan dari Direktorat Jenderal Pajak dan menggunakan inisial sehingga terhindar dari pelanggaran rahasia jabatan. Hasil penelitian ini menunjukkan bahwa tarif pajak efektif berpengaruh namun tidak signifikan terhadap penghindaran pajak. Hal ini menunjukkan bahwa tarif pajak efektif atau beban pajak yang besar dari perusahaan-perusahaan yang sebagian besar merupakan dimiliki asing, belum mampu mendorong perusahaan - perusahaan tersebut untuk melakukan penghindaran pajak. Sebaliknya, adanya transaksi dengan negara Tax Haven, dan agresivitas transfer pricing berpengaruh positif dan signifikan terhadap penghindaran pajak perusahaan. Hasil ini mengindikasikan adanya transakasi dengan afiliasi di negara-negara Tax Haven dan semakin agresif perusahaan dalam kebijakan transfer pricing nya mengindikasikan adanya motif yang kuat untuk melakukan penghindaran pajak. Kata kunci : Pengadilan Pajak, tarif pajak efektif, Tax Haven, Agresivitas Transfer Pricing, Penghindaran Pajak

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