Effect of thin capitalization and transfer pricing on tax avoidance on manufacturing sector multinational company listed on the indonesia stock exchange for the period 2016-2021
Abstract
The purpose of this study was to determine the effect of thin capitalization and transfer pricing on tax avoidance in the multinational manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2021 period partially and simultaneously. The research method used in this study is descriptive with a quantitative approach. The population in this study is the multinational manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2021 period which amounted to 45 companies. The number of multinational manufacturing companies that were sampled in this study was 16 companies. The total sample of research is 96 samples The conclusion of this study is partially thin capitalization has no effect on Tax Avoidance, Transfer Pricing affects Tax Avoidance. Simultaneously Thin Capitalization and Transfer Pricing affect Tax Avoidance.
Downloads
References
Anggraeni, T., & Oktaviani, R. M. (2021). Dampak Thin Capitalization, Profitabilitas, Dan Ukuran Perusahaan Terhadap Tindakan Penghindaran Pajak. Jurnal Akuntansi Dan Pajak, 21(02), 390–397. https://doi.org/10.29040/jap.v21i02.1530
Darma, S. S. (2019). Pengaruh Related Party Transaction Dan Thin Capitalization Terhadap Strategi Penghindaran Pajak. Jurnal Ilmiah Akuntansi Universitas Pamulang, 867.
Darussalam. (2013). Transfer Pricing, Ide, Strategi, Dan Panduan Praktis Dalam Perspektif Pajak Internasional. Danny Darussalam Tax Center.
Dinda Nurrahmi, A., & Rahayu, S. S. E. . M. A. . A. . C. (2020). Pengaruh Strategi Bisnis, Transfer Pricing, dan Koneksi Politik Terhadap Tax Avoidance (Studi Pada Perusahaan di Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia). Jurnal Akuntansi & Ekonomi FE. UN PGRI Kediri, 5(2), 48–57.
Falbo, T. D., & Firmansyah, A. (2019). Thin Capitalization, Transfer Pricing Aggresiveness, Penghindaran Pajak. Indonesian Journal of Accounting and Governance, 2(1), 1–28. https://doi.org/10.36766/ijag.v2i1.11
Ghozali, I. (2016). Aplikasi Analisis Multivariate dengan Program IBM SPSS 23 (Edisi 8) (8th ed.). Badan Penerbit Universitas Diponegoro.
Jumailah, V. (2020). Pengaruh Thin Capitalization dan Konservatisme Akuntansi terhadap Tax Avoidance dengan Kepemilikan Institusional sebagai Variabel Moderasi. Management & Accounting Expose, 3(1), 13–21. https://doi.org/10.36441/mae.v3i1.132
Mardiasmo. (2018). Perpajakan Edisi Terbaru 2018. Andi.
Nugraha, R., & Kristanto, A. B. (2019). Faktor-faktor Yang Mempengaruhi Pemanfaatan Tax Haven. Jurnal Ilmiah Akuntansi Dan Humanika, 9(2), 160–171. https://www.ejournal.warmadewa.ac.id/index.php/juprehum/article/download/2169/1552/
Olivia, I., & Dwimulyani, S. (2019). PENGARUH THIN CAPITALIZATION DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERAS.
Panjalusman, P. A., Nugraha, E., & Setiawan, A. (2018). Pengaruh Transfer Pricing Terhadap Penghindaran Pajak. Jurnal Pendidikan Akuntansi & Keuangan, 6(2), 105. https://doi.org/10.17509/jpak.v6i2.15916
Pohan, C. A. (2019). Pedoman Lengkap Pajak Internasional Konsep, Strategi, dan Penerapan. PT Gramedia Pustaka Utama.
Prayoga, A., Neldi, M., & Sari, D. P. (2019). Pengaruh Thin Capitalization, Transfer Pricing dan Capital Intensity terhadap Penghindaran Pajak pada Perusahaan Manufaktur. JBE UPI YPTK, 4(1), 21.
Putra, I. M. (2019). Manajemen Pajak Strategi Pintar Merencanakan dan Mengelola Pajak dan Bisnis. Quadrant.
Salwah, S., & Herianti, E. (2019). Pengaruh Aktivitas Thin Capitalization Terhadap Penghindaran Pajak. JRB-Jurnal Riset Bisnis, 3(1), 30–36. https://doi.org/10.35592/jrb.v3i1.978
Suandy, E. (n.d.). Perencanaan Pajak Edisi 6. (6th ed.). Salemba Empat.
Taylor, G., & Richardson, G. (2013). The determinants of thinly capitalized tax avoidance structures: Evidence from Australian firms. Journal of International Accounting, Auditing and Taxation, 22(1), 12–25. https://doi.org/10.1016/j.intaccaudtax.2013.02.005
Tebiono, J. N., & Sukadana, I. B. N. (2019). Faktor-Faktor Yang Mempengaruhi Tax Avoidance Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Bisnis Dan Akuntansi, 21(1a-2), 121–130. https://doi.org/10.55587/jla.v2i2.52
Widodo, L. L., Diana, N., & Mawardi, M. C. (2020). Pengaruh Multinasionalitas, Good Coorporate Governance, Tax Haven, dan Thin Capitalization Terhadap Praktik Penghindaran Pajak Pada Perusahaan Multinasional yang Terdaftar Di Bei Periode Tahun 2016-2018. E-Jra, 9(6), 119–133.
