MAHARDHIKA, DAFFA (2025) PENGARUH CORPORATE SOCIAL RESPONSIBILITY, KEPEMILIKAN INSTITUSIONAL, DAN TRANSFER PRICING TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Sektor Barang Konsumsi Primer yang Terdaftar di Bursa Efek Indonesia Tahun 2021 - 2023). S2 thesis, Universitas Mercu Buana Jakarta - Menteng.
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Abstract
Penelitian ini dilakukan dengan latar belakang fenomena praktik penghindaran pajak (tax avoidance) yang masih menjadi isu penting di Indonesia, khususnya pada perusahaan publik yang terdaftar di Bursa Efek Indonesia (BEI). Praktik ini dapat mengurangi potensi penerimaan negara serta menciptakan ketidakseimbangan dalam persaingan bisnis. Penelitian ini bertujuan untuk mengetahui pengaruh corporate social responsibility, kepemilikan institusional, dan transfer pricing terhadap tax avoidance. Teori yang mendasari penelitian ini adalah teori agensi dan teori ecofegemony. Pengambilan sampel dalam penelitian ini dilakukan menggunakan metode purposive sampling, jumlah sampel yang terpilih adalah sebanyak 153 sampel dari 51 perusahaan. Analisis data dilakukan dengan menggunakan metode regresi data panel, sedangkan pengolahan data dilakukan dengan bantuan aplikasi Econometric Views (EViews) 10. Hasil penelitian menunjukkan bahwa corporate social responsibility tidak berpengaruh signifikan terhadap tax avoidance. Temuan ini berbeda dengan sejumlah penelitian terdahulu yang berargumen bahwa corporate social responsibility dapat berfungsi ganda, baik sebagai sarana legitimasi untuk mengurangi penghindaran pajak maupun sebagai alat manajerial untuk menutupi praktik pajak agresif. Perbedaan ini diduga terkait dengan karakteristik sektor konsumsi primer di Indonesia yang relatif lebih terikat regulasi dan ekspektasi pasar, sehingga peran corporate social responsibility terhadap strategi pajak tidak tampak dominan, kepemilikan institusional berpengaruh terhadap tax avoidance, transfer pricing berpengaruh terhadap tax avoidance. This research is motivated by the phenomenon of tax avoidance, which remains an important issue in Indonesia, particularly among publicly listed companies on the Indonesia Stock Exchange (IDX). Such practices can reduce potential state revenue and create imbalances in business competition. The purpose of this study is to examine the effect of corporate social responsibility, institutional ownership, and transfer pricing on tax avoidance. The theoretical foundation of this study is Agency Theory and Ecofegemony Theory. The sample was selected using purposive sampling, resulting in 153 observations from 51 companies. Data analysis was conducted using panel regression, with data processing carried out through Econometric Views (EViews) version 10.The results show that corporate social responsibility does not have a significant effect on tax avoidance. This finding differs from several previous studies which argue that corporate social responsibility can serve a dual function, both as a legitimacy mechanism to reduce tax avoidance and as a managerial tool to conceal aggressive tax practices. The difference is presumably related to the characteristics of the primary consumer goods sector in Indonesia, which is relatively more constrained by regulations and market expectations, so the role of corporate social responsibility in shaping tax strategies is less prominent. Meanwhile, institutional ownership is found to have an effect on tax avoidance, and transfer pricing also has an effect on tax avoidance.
| Item Type: | Thesis (S2) |
|---|---|
| NIM/NIDN Creators: | 55523110019 |
| Uncontrolled Keywords: | Corporate Social Responsibility; Kepemilikan Institusional; Transfer pricing; Tax avoidance Corporate social responsibility; Institutional Ownership; Transfer pricing; Tax avoidance |
| 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: | NAIMAH NUR ISLAMIDIYANAH |
| Date Deposited: | 13 Sep 2025 02:53 |
| Last Modified: | 13 Sep 2025 02:53 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/97799 |
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