R.K., ILHAM AMANAH (2025) PENGARUH INSTITUTIONAL OWNERSHIP DAN FOREIGN OWNERSHIP TERHADAP TAX AVOIDANCE DENGAN TRANSFER PRICING SEBAGAI VARIABEL MEDIASI (Studi Empiris Pada Perusahaan Industri Kelapa Sawit yang Terdaftar di Bursa Efek Indonesia Tahun 2020 – 2024). S2 thesis, Universitas Mercu Buana-Menteng.
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Abstract
Praktik tax avoidance telah menjadi isu utama dalam sistem perpajakan Indonesia, dengan potensi kerugian negara mencapai USD 2,8 miliar atau setara 0,27% dari PDB pada tahun 2023. Penelitian ini bertujuan untuk menganalisis pengaruh institutional ownership dan foreign ownership terhadap tax avoidance dengan transfer pricing sebagai variabel mediasi. Penelitian dilakukan pada 18 perusahaan industri kelapa sawit yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020–2024. Metode yang digunakan adalah pendekatan kuantitatif dengan regresi data panel, serta uji mediasi menggunakan metode Baron & Kenny dan uji Sobel. Pengolahan data dilakukan dengan menggunakan perangkat lunak statistik Stata 19. Hasil penelitian menunjukkan bahwa foreign ownership berpengaruh positif signifikan terhadap transfer pricing, sementara institutional ownership tidak berpengaruh. Transfer pricing juga terbukti berpengaruh negatif terhadap tax avoidance, namun tidak memediasi hubungan antara kepemilikan dan tax avoidance. Temuan ini mengindikasikan bahwa dalam konteks perusahaan Indonesia, transfer pricing lebih mencerminkan kepatuhan administratif dibandingkan strategi penghindaran pajak agresif. Tax avoidance has become a major concern in Indonesia’s tax system, with potential revenue losses reaching USD 2.8 billion or 0.27% of GDP in 2023. This study aims to analyze the effect of institutional ownership and foreign ownership on tax avoidance, with transfer pricing as a mediating variable. The research was conducted on 18 public palm oil companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. A quantitative approach was applied using panel data regression, along with mediation tests based on Baron & Kenny’s steps and the Sobel test. Data analysis was performed using the statistical software Stata 19. The results show that foreign ownership has a significant positive effect on transfer pricing, while institutional ownership has no effect. Transfer pricing is found to have a significant negative effect on tax avoidance but does not mediate the relationship between ownership structure and tax avoidance. These findings suggest that in the Indonesian regulatory context, transfer pricing reflects administrative compliance rather than aggressive tax avoidance strategies.
| Item Type: | Thesis (S2) |
|---|---|
| NIM/NIDN Creators: | 55523110011 |
| Uncontrolled Keywords: | tax avoidance, transfer pricing, kepemilikan institusional, kepemilikan asing, Stata 19. tax avoidance, transfer pricing, institutional ownership, foreign ownership, Stata 19. |
| Subjects: | 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan 300 Social Science/Ilmu-ilmu Sosial > 340 Law/Ilmu Hukum > 343 Military, Defense, Public Property, Public Finance, Tax, Trade (Commerce), Industrial Law/Militer, Pertahanan, Properti Publik, Keuangan Publik, Perpajakan, Perdagangan (Perdagangan), Hukum Industri |
| Divisions: | Pascasarjana > Magister Akuntansi |
| Depositing User: | ZAIRA ELVISIA |
| Date Deposited: | 12 Sep 2025 08:02 |
| Last Modified: | 12 Sep 2025 08:02 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/97781 |
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