Peran Environmental, Social, and Governance (ESG) Disclosure Dalam Memoderasi Pengaruh Thin Capitalization Dan Transfer Pricing Terhadap Agresivitas Pajak,

Mayangsari, Sinta Reka and Dr. Mohamad Khoiru Rusydi, Ak., BKP, and Mirna Amirya, SE., MSA., Ak., Ph.D. (2024) Peran Environmental, Social, and Governance (ESG) Disclosure Dalam Memoderasi Pengaruh Thin Capitalization Dan Transfer Pricing Terhadap Agresivitas Pajak,. Magister thesis, Universitas Brawijaya.

Abstract

Penelitian ini bertujuan menguji secara empiris peran ESG disclosure dalam memoderasi pengaruh thin capitalization dan transfer pricing terhadap agresivitas pajak. Jenis penelitian yang digunakan adalah penelitian asosiatif dengan sampel penelitian terdiri dari 105 perusahaan energi yang terdaftar di bursa efek Indonesia tahun 2018-2022. Uji analisis menggunakan model analisis regresi linier berganda dengan moderated analysis regression. Hasil penelitian menunjukkan bahwa variabel thin capitalization berpengaruh negatif terhadap agresivitas pajak. Semakin tinggi thin capitalization maka semakin rendah tingkat agresivitas pajak yang dilakukan perusahaan. Pengujian pada variabel transfer pricing berpengaruh positif terhadap agresivitas pajak. Semakin tinggi transfer pricing maka semakin tinggi tingkat agresivitas pajak yang dilakukan perusahaan. Sementara itu, ESG disclosure pada penelitian ini mampu memperlemah pengaruh thin capitalization dan transfer pricing terhadap agresivitas pajak. Hasil ini menunjukkan bahwa ESG disclosure sebagai moderator mampu berperan dalam mempersempit pemanfaatan celah peraturan perpajakan. Penelitian ini diharapkan mampu memberikan kontribusi khususnya kepada pemerintah guna memodernisasi kebijakan yang dapat memberikan keuntungan kepada semua pihak.

English Abstract

This research aims to empirically test the role of ESG disclosure in moderating the slight influence of capitalization and transfer pricing on tax aggressiveness. The type of research used is associative research with the research sample consisting of 105 energy companies listed on the Indonesian stock exchange in 2018-2022. The analysis test uses a multiple linear regression analysis model with moderated regression analysis. The research results show that the thin capitalization variable has a negative effect on tax aggressiveness. The higher the capitalization, the lower the level of tax aggressiveness carried out by the company. Testing of the transfer pricing variable has a positive effect on tax aggressiveness. The higher the transfer pricing, the higher the level of tax aggressiveness carried out by the company. However, ESG disclosure in this research is able to weaken the slight influence of capitalization and transfer pricing on tax aggressiveness. These results indicate that ESG disclosure as a moderator is able to play a role in opening tax regulations. It is hoped that this research will be able to make a contribution, especially to the government, in order to modernize policies that can provide benefits to all parties.

Item Type:	Thesis (Magister)
Identification Number:	0424020024
Uncontrolled Keywords:	Agresivitas Pajak ESG Disclosure, Perusahaan Energi, Thin Capitalization, Transfer Pricing.
Divisions:	S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis
Depositing User:	Unnamed user with username nova
Date Deposited:	04 Oct 2024 01:26
Last Modified:	04 Oct 2024 01:26
URI:	http://repository.ub.ac.id/id/eprint/231222

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