Analisis Efektivitas Penerapan PMK-169/PMK.010/2015 dalam Menghadapi Praktik Tax Avoidance: Thin Capitalization di Indonesia

SUMARIYATI, SUMARIYATI (2022) Analisis Efektivitas Penerapan PMK-169/PMK.010/2015 dalam Menghadapi Praktik Tax Avoidance: Thin Capitalization di Indonesia. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Tax avoidance adalah upaya menurunkan pajak terutang dengan memanfaatkan celah pada peraturan perpajakan yang berlaku. Penelitian ini bertujuan untuk mendapatkan bukti empiris tentang pengaruh diberlakukannya PMK-169/PMK.010/2015 terhadap tingkat leverage perusahaan di Indonesia yang menjadi indikator tax avoidance. Leverage diukur dengan menggunakan perbandingan total liabilitas terhadap total ekuitas (debt to equity ratio). Penelitian ini menggunakan data sekunder yang diperoleh dari situs BEI. Sampel ditentukan melalui metode purposive sampling sebanyak 202 perusahaan masuk bursa selama enam tahun (2013—2018). Data panel diolah menggunakan metode difference in differences dengan model regresi linear berganda. Sampel dipisahkan antara perusahaan dengan nilai DER lebih dari 4:1 dan kurang atau sama dengan 4:1 dan melihatnya dari sisi sebelum dan sesudah diterapkannya PMK. Hasil penelitian menunjukkan bahwa thin capitalization rule mempunyai pengaruh lemah dalam penurunan tingkat leverage perusahaan di Indonesia, namun masih dapat menurunkan leverage perusahaan dengan DER melebihi 4:1 lebih tinggi 3,21% dibandingkan pada perusahaan dengan DER kurang atau sama dengan 4:1./ Tax avoidance is reducing taxes by taking advantage of loopholes in tax regulations. This study aims to obtain empirical evidence about the effect of PMK-169/PMK.010/2015 on corporate leverage in Indonesia, which is an indicator of tax avoidance. Leverage is measured by comparing liabilities to equity (debt to equity ratio). This study used secondary data from IDX. The sample was selected by purposive sampling, namely 202 publicly traded companies for six years (2013—2018). Panel data is processed using the DID method with multiple linear regression models. The sample is divided into companies with DER exceeding 4:1 and less or equal to 4:1, also looking at before and after the implementation of PMK. The results show that the thin capitalization rule has a weak effect on reducing the leverage of companies in Indonesia but still can reduce the leverage of companies with DER exceeding 4:1, 3.21% higher than companies with DER less or equal to 4:1.

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