Pengaruh Transfer pricing dan Profitabilitas terhadap Tax avoidance pada Perusahaan Multinasional di BEI Tahun 2020-2024
Keywords:
Book Tax Difference, Perusahaan Multinasional, Penghindaran Pajak, Profitabilitas, Transfer HargaAbstract
Studi memiliki tujuan untuk mengetahui dampak transfer pricing serta profitabilitas pada praktik tax avoidance terhadap perusahaan multinasional yang terdata di Bursa Efek Indonesia (BEI) dalam tahun 2020–2024. Pada studi ini, tax avoidance diproksikan dengan Book Tax Difference (BTD), sedangkan variabel transfer pricing ditentukan melalui Related Party Transaction (RPT) Ratio serta profitabilitas ditentukan menggunakan on Assets (ROA). Teknik penelitian yang dipakai yaitu metode kuantitatif dalam memanfaatkan data sekunder yang berasal pada laporan keuangan serta laporan tahunan perusahaan multinasional yang tercatat di BEI. Teknik penentuan sampel dilaksanakan dengan purposive sampling menurut kriteria tertentu maka diperoleh 90 data observasi. Sesudah dilaksanakan uji outlier untuk memenuhi asumsi normalitas, jumlah data yang digunakan menjadi 63 observasi. Kajian data pada studi ini dilakukan dengan metode regresi linier berganda menggunakan aplikasi SPSS. Temuan pengujian menegaskan jika transfer pricing tidak memiliki pengaruh pada praktik tax avoidance, namun profitabilitas terbukti berdampak positif serta signifikan pada tax avoidance. Pengujian simultan juga menunjukkan bahwa transfer pricing dan profitabilitas dengan bersama-sama memengaruhi tax avoidance. Selain itu, temuan koefisien determinasi menemukan jika sebanyak 27,8% variasi tax avoidance bisa diuraikan oleh variabel independen pada studi ini, namun sisanya sebanyak 72,2% terpengaruh oleh faktor lain di luar model penelitian. Temuan penelitian ini menemukan jika perusahaan pada taraf profitabilitas yang lebih tinggi mempunyai kecenderungan lebih besar untuk melaksanakan penerapan penghindaran pajak.
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