Annerianty, Febri (2025) PENGARUH TRANSFER PRICING DAN TAX HEAVEN TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Multinasional yang terdaftar di BEI pada tahun 2019-2022). S1 thesis, Universitas Mercu Buana - Menteng.
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Abstract
Multinational businesses often use tax avoidance to reduce their tax liabilities, which can negatively impact the country's economy. There is a need for strengthening tax regulations and tighter oversight of transfer pricing practices and the use of tax heavens to prevent the loss of state revenue due to tax evasion, especially among multinational companies that frequently use transfer pricing mechanisms and tax heavens. This study aims to examine transfer pricing and tax heavens in relation to tax avoidance. The population in this study consists of multinational companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022. The research sample was taken using the purposive sampling method. Based on the criteria, the research sample consisted of 29 multinational companies with an observation period of 4 (four) years. Thus, the total number of research data is 116. The research analysis uses linear regression analysis with the SPSS 25 program application. The research results show that Transfer Pricing and Tax heaven have a positive effect on Tax Avoidance. Bisnis multinasional sering menggunakan penghindaran pajak untuk mengurangi kewajiban pajak yang harus mereka bayar, yang dapat berdampak negatif pada ekonomi negara. Dibutuhkan penguatan regulasi perpajakan dan pengawasan lebih ketat terhadap praktik transfer pricing dan penggunaan tax heaven untuk mencegah kehilangan pendapatan negara karena penghindaran pajak, terutama di kalangan perusahaan multinasional yang sering menggunakan mekanisme transfer pricing dan tax heaven. Penelitian ini bertujuan untuk menguji transfer pricing, tax heaven terhadap penghindaran pajak. Populasi dalam penelitian ini adalah Perusahaan multinasional yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019 - 2022. Sampel penelitian diambil dengan menggunakan metode purposive sampling. Berdasarkan kriteria, sampel penelitian sebanyak 29 perusahaan multinasional dengan masa pengamatan 4 (empat) tahun. Sehingga jumlah data penelitian adalah 116. Analisis penelitian menggunakan analisis regresi linear dengan aplikasi program SPSS 25. Hasil penelitian menunjukan bahwa Transfer Pricing dan Tax heaven berpengaruh positif terhadap Penghindaran Pajak.
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43218110195 |
| Uncontrolled Keywords: | transfer pricing, tax heaven, and tax evasion transfer pricing, tax heaven dan penghindaran pajak |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | OKTAFIYANI AZ ZAHRO |
| Date Deposited: | 27 May 2025 03:33 |
| Last Modified: | 27 May 2025 03:33 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/95648 |
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