PENGARUH KINERJA KEUANGAN, THIN CAPITALIZATION DAN CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK: DENGAN ANALISIS BEDA PADA KEPEMILIKAN ASING (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2019 - 2023)

APRIANTI, NENG (2025) PENGARUH KINERJA KEUANGAN, THIN CAPITALIZATION DAN CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK: DENGAN ANALISIS BEDA PADA KEPEMILIKAN ASING (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2019 - 2023). S2 thesis, Universitas Mercu Buana Jakarta - Menteng.

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kinerja keuangan, thin capitalization, dan capital intensity terhadap penghindaran pajak dengan analisis perbedaan pada kepemilikan asing. Sampel penelitian terdiri dari 56 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019–2023, dengan total 280 sample. Metode penelitian menggunakan pendekatan kuantitatif dengan regresi data panel serta uji beda untuk membandingkan pengaruh antar perusahaan dengan kepemilikan asing dan non-asing. Hasil penelitian menunjukkan kinerja keuangan berpengaruh positif dan signifikan terhadap penghindaran pajak pada perusahaan dengan kepemilikan asing, namun tidak berpengaruh pada perusahaan tanpa kepemilikan asing. Thin capitalization berpengaruh negatif dan signifikan terhadap penghindaran pajak pada perusahaan tanpa kepemilikan asing, tetapi tidak berpengaruh pada perusahaan dengan kepemilikan asing. Capital intensity berpengaruh negatif dan signifikan terhadap penghindaran pajak pada perusahaan tanpa kepemilikan asing, sementara tidak berpengaruh pada perusahaan dengan kepemilikan asing. Temuan ini menunjukkan bahwa terdapat perbedaan strategi penghindaran pajak antara perusahaan dengan kepemilikan asing dan non-asing. Temuan ini menunjukkan bahwa terdapat perbedaan strategi penghindaran pajak antara perusahaan dengan kepemilikan asing dan non-asing. Penelitian ini memberikan kontribusi mengenai peran kepemilikan asing dalam praktik penghindaran pajak di negara berkembang, khususnya Indonesia. Keunikan penelitian ini penggunaan ukuran penghindaran pajak berbasis STR–ETR dengan pembedaan kepemilikan asing dan non-asing. This study aims to analyze the effect of financial performance, thin capitalization, and capital intensity on tax avoidance, with a comparative analysis based on foreign ownership. The research sample consists of 56 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period, with a total of 280 firm-year observations. The research method employs a quantitative approach using panel data regression and difference testing to compare the effects between companies with and without foreign ownership. The results show that financial performance has a positive and significant effect on tax avoidance in companies with foreign ownership, but has no effect on companies without foreign ownership. Thin capitalization has a negative and significant effect on tax avoidance in companies without foreign ownership, but no effect on companies with foreign ownership. Capital intensity has a negative and significant effect on tax avoidance in companies without foreign ownership, while it has no effect on companies with foreign ownership. These findings indicate that there are differences in tax avoidance strategies between companies with foreign and nonforeign ownership. This study contributes to the literature on the role of foreign ownership in tax avoidance practices in developing countries, particularly Indonesia. The uniqueness of this study lies in the use of a tax avoidance measure based on STR–ETR with a distinction between foreign and non-foreign ownership..

Item Type: Thesis (S2)
NIM/NIDN Creators: 55523110012
Uncontrolled Keywords: Kinerja Keuangan, Thin Capitalization, Capital Intensity, Penghindaran Pajak, Kepemilikan Asing Financial Performance, Thin Capitalization, Capital Intensity, Tax Avoidance, Foreign Ownership
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: Maulana Arif Hidayat
Date Deposited: 12 Sep 2025 07:07
Last Modified: 12 Sep 2025 07:07
URI: http://repository.mercubuana.ac.id/id/eprint/97762

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