Analisis Determinan Tax Avoidance pada Perusahaan Multinasional di Indonesia

Purba, Anggi Rotua (2022) Analisis Determinan Tax Avoidance pada Perusahaan Multinasional di Indonesia. KTTA thesis, Politeknik Keuangan Negara STAN.

	Text (Cover) 01. Cover_Anggi Rotua Purba_1302190597.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (18kB)
	Text (Abstrak) 02. Abstrak_Anggi Rotua Purba_1302190597.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (6kB)
	Text (Daftar Isi) 03. Daftar Isi_Anggi Rotua Purba_1302190597.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (66kB)
	Text (Bab I) 05. Bab I_Anggi Rotua Purba_1302190597.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (90kB)
	Text (Bab II) 06. Bab II_Anggi Rotua Purba_1302190597.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (158kB)
	Text (Bab III) 07. Bab III_Anggi Rotua Purba_1302190597.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (435kB)
	Text (Bab IV) 08. Bab IV_Anggi Rotua Purba_1302190597.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (7kB)
	Text (Daftar Pustaka) 09. Daftar Pustaka_Anggi Rotua Purba_1302190597.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (90kB)

Abstract

Penelitian ini mengkaji tentang praktik penghindaran pajak serta efek interaksinya terhadap transfer pricing, thin capitalization, income shifting, multinationality, dan tax havens pada perusahaan multinasional di Indonesia. Efek interaksi yang ditunjukkan dari hasil analisis ini akan menunjukkan seberapa besar dan bagaimana pengaruh praktik yang dilakukan perusahaan dalam menghindari pajak di Indonesia, terlebih perusahaan multinasional yang lebih cenderung melakukan praktik penghindaran pajak. Berdasarkan populasi perusahaan multinasional yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2015-2019 diperoleh sampel sebanyak 100 perusahaan multinasional yang dianalisis dengan regresi data panel menggunakan random effects model. Penelitian ini menemukan bahwa transfer pricing, income shifting, multinationality, dan tax havens tidak mempunyai pengaruh yang signifikan terhadap praktik penghindaran pajak. Sebaliknya thin capitalization mempunyai efek interaksi negatif dan berpengaruh secara signifikan terhadap penghindaran pajak. Hasil analisis ini menyatakan bahwa tax havens mempunyai efek interaksi negatif terhadap tax avoidance yang secara umum tax havens country dimanfaatkan wajib pajak untuk menghindari pajak. Perusahaan multinasional cenderung mentransfer income perusahaan ke tax havens country untuk mendapatkan beban pajak yang lebih rendah sehingga memaksimalkan net income akhir perusahaan. / This study examines tax avoidance practices and their interaction effects on transfer pricing, thin capitalization, income shifting, multinationality, and tax havens in multinational companies in Indonesia. The interaction effect shown from the results of this analysis will show how much and how influential the practices of companies in avoiding taxes in Indonesia, especially multinational companies that are more likely to practice tax avoidance. Based on the population of multinational companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019, a sample of 100 multinational companies was obtained which was analyzed by panel data regression using the random-effects model. This study finds that transfer pricing, income shifting, multinationality, and tax havens do not have a significant effect on tax avoidance practices. On the other hand, thin capitalization has a negative interaction effect and has a significant effect on tax avoidance. The results of this analysis state that tax havens have a negative interaction effect on tax avoidance which is generally used by taxpayers to avoid taxes. Multinational companies tend to transfer corporate income to tax haven countries to get a lower tax burden to maximize the company's final net income.

Actions (login required)

View Item