Ananta, Stefani Sekar and Prof.Dr. SUTRISNO T.,, SE., Ak., M.Si (2023) Pengaruh Multinationality Terhadap Tax Avoidance Dengan Transfer Pricing Sebagai Variabel Moderasi. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menguji dampak multinationality terhadap praktik tax avoidance pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2018-2022, dengan menggunakan landasan teoritis seperti teori agensi, multinationality, tax avoidance, dan transfer pricing. Metode analisis yang digunakan adalah data panel dengan mengukur tax avoidance menggunakan metode Cash Effective Tax Rate (CETR) sebagai variabel dependen, multinationality sebagai variabel independen, leverage sebagai variabel kontrol, dan transfer pricing sebagai variabel moderasi. Hasil penelitian menunjukkan bahwa multinationality berpengaruh positif terhadap praktik tax avoidance pada perusahaan multinasional di sektor manufaktur, sementara interaksi antara multinationality dan transfer pricing tidak terbukti berpengaruh terhadap praktik tax avoidance. Temuan ini memberikan wawasan yang berharga mengenai dinamika perpajakan dalam konteks perusahaan multinasional dan peran strategi transfer pricing dalam praktik tax avoidance.
English Abstract
This research aims to examine the impact of multinationality on tax avoidance practices in manufacturing companies listed on the Indonesia Stock Exchange during the period 2018-2022, utilizing theoretical foundations such as agency theory, multinationality, tax avoidance, and transfer pricing. The analysis method employed is panel data analysis, measuring tax avoidance using the Cash Effective Tax Rate (CETR) method as the dependent variable, multinationality as the independent variable, leverage as a control variable, and transfer pricing as a moderation variable. The research findings indicate that multinationality has a positive influence on tax avoidance practices in multinational companies in the manufacturing sector, while the interaction between multinationality and transfer pricing is not proven to affect tax avoidance practices. These findings provide valuable insights into the taxation dynamics within the context of multinational companies and the role of transfer pricing strategies in tax avoidance practices.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | :0523020846 |
| Uncontrolled Keywords: | Tax avoidance, multinationality, transfer pricing, perusahaan manufaktur, Bursa Efek Indonesia, Cash Effective Tax Rate, data panel. |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Unnamed user with username nova |
| Date Deposited: | 19 Mar 2024 03:11 |
| Last Modified: | 19 Mar 2024 03:11 |
| URI: | http://repository.ub.ac.id/id/eprint/217237 |
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