ADHIRASARI, RANI (2025) PENGARUH BEBAN PAJAK, TUNNELING INCENTIVE, DAN PROFITABILITAS TERHADAP TRANSFER PRICING DENGAN TAX HAVEN SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Sektor Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia Tahun 2020 - 2023). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
Problems in transfer pricing practices occur because companies implement unfair pricing arrangements by exploiting affiliate relationships between companies abroad, resulting in tax losses due to such abuse. This study aims to determine the effect of tax expense, tunneling incentives, and profitability on transfer pricing with tax havens as a moderating variable. This study uses secondary data by collecting financial report data sourced from www.idx.co.id. The population in this study were non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2023 period. The sampling method used purposive sampling technique and obtained 132 observation data. The data analysis technique used was statistical analysis and moderated regression analysis (MRA) using the Statistical Package for Social Sciences (SPSS) version 25. The results of the study showed that tax expense and profitability did not affect transfer pricing, while tunneling incentives did affect transfer pricing. Tax havens were unable to moderate the effect of tax expense on transfer pricing, but tax havens were able to moderate the effect of tunneling incentives and profitability on transfer pricing. Keyword : Tax Expense, Tunneling Incentive, Profitability, Transfer Pricing and Tax Have Permasalahan dalam praktik transfer pricing terjadi karena perusahaan menerapkan pengaturan harga yang tidak wajar dengan memanfaatkan adanya hubungan afiliasi antar perusahaan di luar negeri sehingga mengakibatkan kerugian pajak akibat penyalahgunaan tersebut. Penelitian ini bertujuan untuk mengetahui pengaruh beban pajak, tunneling incentive, dan profitabilitas terhadap transfer pricing dengan tax haven sebagai variabel moderasi. Penelitian ini menggunakan jenis data sekunder dengan mengumpulkan data laporan keuangan yang bersumber dari www.idx.co.id. Populasi dalam penelitian ini adalah perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020 – 2023. Metode penentuan sampel menggunakan teknik purposive sampling dan memperoleh sebanyak 132 data observasi. Teknik analisis data yang digunakan adalah analisis statistic dan analisis regresi moderasi (MRA) dengan menggunakan program Statistical Package for Social Sciences (SPSS) versi 25. Hasil penelitian menunjukkan bahwa beban pajak dan profitabilitas tidak berpengaruh terhadap transfer pricing, sedangkan tunnneling incentive berpengaruh terhadap transfer pricing. Tax haven tidak mampu memoderasi pengaruh beban pajak terhadap transfer pricing, namun tax haven mampu memoderasi pengaruh tunneling incentive dan profitabilitas terhadap transfer pricing. Kata Kunci : Beban Pajak, Tunneling Incentive, Profitabilitas, Transfer Pricing dan Tax Haven
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