Pengaruh transfer pricing, profitabilitas, kepemilikan institusional dan financial distress terhadap penghindaran pajak

DETAIL KOLEKSI

Pengaruh transfer pricing, profitabilitas, kepemilikan institusional dan financial distress terhadap penghindaran pajak

Oleh : Muhammad Aldy Saputra

Info Katalog

Nomor Panggil : 023002018009

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2023

Pembimbing 1 : Hasnawati

Subyek : Tax evasion;Tax revenue estimating

Kata Kunci : transfer pricing, profitability, institutional ownership, financial distress, tax avoidance

Status Posting : Published

Status : Lengkap

File Repositori

No.	Nama File	Hal.
1.	2023_TA_SAK_023002018009_Halaman-Judul.pdf
2.	2023_TA_SAK_023002018009_Lembar-Pengesahan.pdf
3.	2023_TA_SAK_023002018009_Bab-1-Pendahuluan.pdf	7
4.	2023_TA_SAK_023002018009_Bab-2-Tinjauan-Pustaka.pdf	19
5.	2023_TA_SAK_023002018009_Bab-3-Metode-Penelitian.pdf	10
6.	2023_TA_SAK_023002018009_Bab-4-Analisis-dan-Pembahasan.pdf	10
7.	2023_TA_SAK_023002018009_Bab-5-Kesimpulan.pdf	2
8.	2023_TA_SAK_023002018009_Daftar-Pustaka.pdf
9.	2023_TA_SAK_023002018009_Lampiran.pdf

Abstrak
Abstract

P Pajak merupakan sumber pendapatan terbesar di Indonesia. Kontribusi pajaksecara tidak langsung akan diterima kembali manfaatnya bagi pembangunan suatunegara melalui belanja pemerintah dan pembangunan infrastruktur negara. Dalampelaksanaan penerimaan pajak, praktiknya ternyata terdapat perusahaan yangmelakukan tindakan penghindaran pajak untuk meminimalkan pembayaran pajakperusahaan. Penghindaran pajak dapat berdampak pada turunnya pendapatan negarayang selanjutnya dapat berdampak kepada perencanaan dan pelaksanaan APBN.Mengingat pentingnya peran penerimaan pajak, maka perlu dilakukan pengujian dananalisis faktor-faktor yang dapat mempengaruhi penghindaran pajak.Penelitian ini bertujuan untuk menganalisis pengaruh transfer pricing,profitabilitas, kepemilikan institusional dan financial distress terhadap penghindaranpajak. Penelitian ini menggunakan metode purposive sampling sebagai metodepenelitian dan menggunakan model analisis regresi berganda.Hasil penelitian menunjukkan bahwa transfer pricing, profitabilitas dankepemilikan institusional memiliki pengaruh terhadap penghindaran pajak.Sedangkan financial distress tidak memiliki pengaruh terhadap penghindaran pajak.

T Taxes are the biggest source of income in Indonesia. Indirect taxcontributions will be received back benefits for the development of a country through government spending and development of the country's infrastructure. In theimplementation of tax revenues, in practice it turns out that there are companies that take tax avoidance measures to minimize corporate tax payments. Tax avoidance canhave an impact on decreasing state revenues which in turn can have an impact onthe planning and implementation of the state budget. Given the important role of taxrevenue, it is necessary to test and analyze the factors that can influence tax avoidance.The purpose of this research is to analyze the effect of transfer pricing,profitability, institutional ownership and financial distress on tax avoidance. Thisstudy uses purposive sampling method as a research method and uses multipleregression analysis models.The results of the research show that transfer pricing, profitability andinstitutional ownership have an influence on tax avoidance. Meanwhile, financialdistress has no effect on tax avoidance.