PENGARUH CAPITAL INTENSITY, TRANSFER PRICING, DAN FINANCIAL DISTRESS TERHADAP PENGHINDARAN PAJAK: Studi pada Perusahaan Multinasional yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023

Salma Lathifah Sani, - and Ikin Solikin, - and Arim Nasim, - (2025) PENGARUH CAPITAL INTENSITY, TRANSFER PRICING, DAN FINANCIAL DISTRESS TERHADAP PENGHINDARAN PAJAK: Studi pada Perusahaan Multinasional yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023. S1 thesis, Universitas Pendidikan Indonesia.

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Capital Intensity, Transfer Pricing, dan Financial Distress terhadap Penghindaran Pajak pada perusahaan multinasional yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019-2023. Penghindaran pajak menjadi isu yang krusial bagi pemerintah karena dapat mengurangi penerimaan negara, sementara bagi perusahaan, pajak sering dianggap sebagai beban yang mengurangi keuntungan. Penelitian ini menggunakan metode regresi data panel dengan pendekatan kuantitatif. Sampel penelitian terdiri dari perusahaan multinasional yang terdaftar di BEI dan dipilih menggunakan metode purposive sampling. Penghindaran pajak diukur menggunakan GAAP Effective Tax Rate (ETR), sedangkan Capital Intensity, Transfer Pricing, dan Financial Distress diukur dengan rasio keuangan yang relevan. Hasil penelitian menunjukkan bahwa masing-masing variabel Capital Intensity, Transfer Pricing, dan Financial Distress tidak berpengaruh terhadap penghindaran pajak. Secara simultan, ketiga variabel ini juga tidak berpengaruh terhadap penghindaran pajak.

This study aims to analyze the effect of Capital Intensity, Transfer Pricing, and Financial Distress on Tax Avoidance in multinational companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. Tax avoidance is a crucial issue for the government as it reduces state revenue, while for companies, taxes are often perceived as a burden that decreases profits. This research employs a panel data regression method with a quantitative approach. The sample consists of multinational companies listed on the
IDX, selected using the purposive sampling method. Tax avoidance is measured using the GAAP Effective Tax Rate (ETR), while Capital Intensity, Transfer Pricing, and Financial Distress are measured using relevant financial ratios. The results indicate that, partially, Capital Intensity, Transfer Pricing, and Financial Distress do not have an effect on tax avoidance. Simultaneously, these three variables also do not impact corporate tax avoidance.

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Item Type:	Thesis (S1)
Additional Information:	ID SINTA Dosen Pembimbing: Ikin Solikin: 5994587 Arim Nasim: 6009264
Uncontrolled Keywords:	capital intensity, transfer pricing, financial distress, penghindaran pajak capital intensity, transfer pricing, financial distress, tax avoidance
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance
Divisions:	Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
Depositing User:	Salma Lathifah Sani
Date Deposited:	08 May 2025 06:52
Last Modified:	08 May 2025 06:52
URI:	http://repository.upi.edu/id/eprint/133106

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