PURIWIGATI, ARI NADYA (2021) PENGARUH DEBT TO EQUITY RATIO (DER), TRANSFER PRICING DAN RETURN ON ASSETS (ROA) TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2016-2018). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
Tax avoidance is an effort to avoid taxes that are carried out legally and safely for taxpayers without contradicting the applicable taxation provisions where the methods and techniques used tend to take advantage of the weaknesses contained in tax laws and regulations themselves to reduce the amount of tax owed. This is a complex and unique problem because on the one hand tax avoidance does not violate the law (legal), and on the other hand it is not wanted by the government because it can reduce revenue for the state. This study aims to determine, analyze and test the effect of debt to equity ratio (DER), transfer pricing, and return on assets (ROA) on tax avoidance. This research is a causal research with a population, namely the consumer goods industry sector companies listed on the Indonesia Stock Exchange for the 2016-2018 period, totaling 56 companies. SPSS is used as an analytical tool in this study. The sample in this study was selected using a purposive sampling method with a total sample of 25. The research data used came from the annual financial reports (Annual Report) which was collected by downloading on the official website of the Indonesia Stock Exchange. The research data was tested by means of multiple linear regression analysis as an analysis technique. The results showed that the debt to equity ratio had no effect on tax avoidance. Transfer pricing has a positive and significant effect on tax avoidance. And return on assets has no effect on tax avoidance. Keywords: cash effective tax rate, debt of equity ratio, transfer pricing, return on assets, and tax avoidance. Penghindaran pajak merupakan upaya menghindari pajak yang dilakukan secara legal dan aman bagi wajib pajak tanpa bertentangan dengan ketentuan perpajakan yang berlaku dimana metode dan teknik yang digunakan cenderung memanfaatkan kelemahan-kelemahan yang terdapat dalam undang-undang dan peraturan perpajakan itu sendiri untuk memperkecil jumlah pajak terhutang. Hal ini menjadi persoalan yang rumit dan unik karena disatu sisi penghindaran pajak tidak melanggar hukum (legal), dan disatu sisi lain tidak diinginkan oleh pemerintah karena dapat mengurangi pendapatan bagi negara. Penelitian ini bertujuan untuk mengetahui, menganalisis dan menguji pengaruh debt to equity ratio (DER), transfer pricing, dan return on assets (ROA) terhadap penghindaran pajak. Penelitian ini merupakan penelitian kausal dengan populasi yaitu perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2016-2018 yang berjumlah 56 perusahaan. SPSS digunakan sebagai alat analisis dalam penelitian ini. Sampel dalam penelitian ini dipilih dengan menggunakan metode purposive sampling dengan total sampel 25. Data penelitian yang digunakan berasal dari laporan keuangan tahunan (Annual Report) yang dikumpulkan dengan mengunduh di situs resmi Bursa Efek Indonesia. Hasil Penelitian menunjukkan bahwa debt to equity ratio tidak berpengaruh terhadap penghindaran pajak. Transfer pricing berpengaruh positif dan signifikan terhadap penghindaran pajak. Dan return on assets tidak berpengaruh terhadap penghindaran pajak. Kata Kunci : cash effective tax rate, debt of equity ratio, transfer pricing, return on assets, dan penghindaran pajak.
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