Novita, Agnes and ., Mulia Alim, S.E., M.Si (2022) Pengaruh Sales Growth, Transfer Pricing dan Thin Capitalization Terhadap Tax Avoidance dengan Pemanfaatan Tax Havens Country Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Multinasional Yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2020). ITB Ahmad Dahlan Jakarta, Jakarta.
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Abstract
AGNES NOVITA, Pengaruh Sales Growth, Transfer Pricing dan Thin Capitalization terhadap Tax Avoidance dengan Pemanfaatan Tax Havens Country sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Multinasional yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2020). Di bawah bimbingan MULIA ALIM.
Penelitian ini bertujuan untuk menguji secara empiris pengaruh sales growth, transfer pricing dan thin capitalization terhadap tax avoidance dengan pemanfaatan tax havens country sebagai variabel moderasi. Pemilihan sampel menggunakan teknik purposive sampling pada perusahaan multinasional yang terdaftar di Bursa Efek Indonesia selama periode 2017-2020. Jumlah perusahaan multinasional yang menjadi sampel dalam penelitian ini sebanyak 35 perusahaan dengan total sampel penelitian sebanyak 140 laporan keuangan perusahaan. Analisis yang digunakan adalah metode deskriptif statistik dengan teknik uji Moderated Regression Analyze (MRA), uji signifikansi simultan (Uji F) dan koefesien determinasi dengan tingkat signifikansi 0,05 menggunakan bantuan program SPSS versi 25. Hasil penelitian ini menunjukan bahwa sales growth dan thin capitalization tidak berpengaruh terhadap tax avoidance, sedangkan transfer pricing berpengaruh negatif dan signifikan terhadap tax avoidance. Pemanfaatan tax havens country memperlemah pengaruh sales growth dan thin capitalization terhadap tax avoidance, sedangkan memperkuat pengaruh positif pada transfer pricing terhadap tax avoidance. Secara simultan variabel sales growth, tranfer pricing, thin capitalization dan pemanfaatan tax havens country bersama-sama berpengaruh positif terhadap tax avoidance.
Kata Kunci: Sales Growth, Transfer Pricing, Thin Capitalization, Tax Avoidance, Tax Havens Country.
AGNES NOVITA, The Effect of Sales Growth, Transfer Pricing and Thin Capitalization on Tax Avoidance by Utilizing Tax Havens Country as a Moderating Variable (Empirical Study on Multinational Companies Listed on the Indonesia Stock Exchange in 2017-2020). Under the guidance of MULIA ALIM.
This study aims to examine the effect of sales growth, transfer pricing, and thin capitalization on tax avoidance by using tax havens country as moderating variable. This study uses a sample of multinational companies on the Indonesia Stock Exchange during the 2017-2020 period as many as 35 companies. Data collection techniques using purposive sampling method and the analysis used a statistical descriptive method with the Moderated Regression Analyze (MRA), simultaneous significance test (F test) and the coefficient of determination with a significance level of 0.05 using the SPSS version 25 program. The results of this study indicate that sales growth and thin capitalization has no effect on tax avoidance, while transfer pricing has a negative and significant effect on tax avoidance. Utilization of tax havens countries weakens the effect of sales growth and thin capitalization on tax avoidance, while utilization of tax havens countries strengthens the positive effect of transfer pricing on tax avoidance. Simultaneously, the variables of sales growth, transfer pricing, thin capitalization and the use of tax havens countries together have a positive effect on tax avoidance.
Keywords: Sales Growth, Transfer Pricing, Thin Capitalization, Tax Avoidance, Tax Havens Country.
Item Type: | Other |
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Subjects: | N Fine Arts > NK Decorative arts Applied arts Decoration and ornament N Fine Arts > NX Arts in general |
Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi S1 |
Depositing User: | Khalifafachri Albi |
Date Deposited: | 20 Feb 2025 02:17 |
Last Modified: | 20 Feb 2025 02:17 |
URI: | https://repository.itb-ad.ac.id/id/eprint/306 |