PENGARUH TRANSFER PRICING, DEWAN KOMISARIS INDEPENDEN DAN KEPEMILIKAN ASING TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN INDUSTRI BARANG KONSUMSI PRIMER YANG TERDAFTAR DI BEI PERIODE 2018-2022)
DOI:
https://doi.org/10.62237/jna.v1i1.7Keywords:
Transfer Pricing, Independent Board of Commissioners, Foreign Ownership, Tax AvoidanceAbstract
The aim of this research is to determine or test the influence of Transfer Pricing, Independent Board of Commissioners and Foreign Ownership on Tax Avoidance in primary consumer goods sector companies listed on the Indonesia Stock Exchange (BEI). The population of this research is all primary consumer goods industry companies listed on the Indonesia Stock Exchange during the period 2018 to 2022. The sample for this research was obtained using a purposive sampling method, where only 86 manufacturing companies listed on the Indonesia Stock Exchange met the criteria, so that 7 data were obtained. which was used as a research sample. The data source in this research was obtained from the Indonesian Stock Exchange website. This research uses a multiple regression model to test the influence of each variable on tax avoidance. From this research the results show that Transfer Pricing, Independent Board of Commissioners and Foreign Ownership have an influence on Tax avoidance.
Downloads
References
Andriani, I., & Putri, N. P. (2022). Pengaruh Perusahaan Keluarga, Perusahaan Multinasional Dan Komisaris Independen Terhadap Penghindaran Pajak Dengan Nilai Perusahaan Sebagai Variabel Kontrol. Ensiklopedia of Journal, 4(4), 74–81. https://doi.org/10.33559/eoj.v4i4.1190
Heidy, M., & Ngadiman. (2021). Pengaruh Ukuran Perusahaan, Multinational Dan Thin Capitalization Terhadap Tax Avoidance Dalam Perusahaan Manufaktur Yang Terdaftar Dalam BEI Pada Tahun 2015-2019. Jurnal Paradigma Akuntansi, 3(2), 578. https://doi.org/10.24912/jpa.v3i2.11698
Honggo, K., & Marlina, A. (2019). Pengaruh Ukuran Perusahaan, Umur Perusahaan, Dewan Komisaris Independen, Komite Audit,Sales Growth, Dan Leverage Terhadap Penghindaran Pajak. Jurnal Bisnis dan Akuntansi, 21(1), 9–26. https://doi.org/10.1093/OED/2792655119
Kurniawan, M. S., Sutjiatmo, B. P., & Wikansari, R. (2018).. Pengaruh Pajak Dan Tunneling Incentive Terhadap Tindakan Transfer Pricing Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (Bei). Prosiding Seminar Nasional Pakar, 235–240. https://doi.org/10.25105/pakar.v0i0.2725
Maisaroh, S., & Setiawan, D. (2021). Kepemilikan Saham Asing, Dewan Komisaris Asing dan Direksi Asing Terhadap Penghindaran Pajak di Indonesia. Jurnal Akuntansi dan Bisnis, 21(1), 29. https://doi.org/10.20961/jab.v21i1.636
Mardiasmo. (2018). Perpajakan Edisi Terbaru 2018. Andi Publisher.
Mustami, A. A. (2014). Cola-Cola Diduga Akali Setoran Pajak. Kompas.com. https://doi.org/https://money.kompas.com/read/2014/06/13/1135319/Coca-Cola.Diduga.Akali.Setoran.Pajak#google_vignette
Napitupulu, I. H., Situngkir, A., & Arfanni, C. (2020) Pengaruh Transfer Pricing dan Profitabilitas Terhadap Tax Avoidance. Kajian Akuntansi, 21(2), 126–141. https://doi.org/10.29313/ka.v21i2.6737
Opravita, N. (2023). The Effect Of Foreign Ownership And Tunneling Incentives On Tax Avoidance With Profitability As A Moderation Variable In Manufacturing Companies Listed On The Indonesia Stock Exchange In 2017- 2021. Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce, 2(3). https://doi.org/10.30640/digital.v2i3.1332
Putri, N., & Mulyani, S. D. (2020). Pengaruh Transfer Pricing Dan Kepemilikan Asing Terhadap Praktik Penghindaran Pajak (Tax Avoidance) Dengan Pengungkapan Corporate Social Responsibility (Csr)Sebagai Variabel Moderasi. Prosiding Seminar Nasional Pakar, 2015, 1–9. https://doi.org/10.25105/pakar.v0i0.6826
Rasyid, A. S., Sumbiharsih, D., & Utama, M. B. A. (2021) Dampak Transfer Pricing terhadap Penghindaran Pajak. Humanities, Management and Sciene Proceeding 2021, 1(2), 1–10. http://www.openjournal.unpam.ac.id/index.php/SNH
Santosa, J. E. (2022). Pengaruh Corporate Social Responsibility (CSR), Capital Intensity, dan Transfer Pricing Terhadap Penghindaran Pajak pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2018-2020. Prosiding : Ekonomi dan Bisnis, 1(2).
Sugiyono. (2019). Metode Penelitian Kuantitatif, Kualitatif, dan R&D (2 edition.). Alfabeta.
Taduga, F. K., & Noval, M. (2020). Analisis Kepemilikan Asing Dan Nilai Perusahaan Non-Keuangan Yang Terdaftar Di Bei. Jurnal Ilmu Manajemen Universitas Tadulako (JIMUT), 5(3), 298–310. https://doi.org/10.22487/jimut.v5i3.161
Yuliani, N. A., Prastiwi, D., Akuntansi, J., & Ekonomi, F. (2021). Pengaruh Dewan Komisaris Independen, Komite Audit, Dan Kepemilikan Institusional Terhadap Agresivitas Pajak. Jurnal Riset Akuntansi dan Keuangan, 9(1), 141–148. https://doi.org/10.17509/jrak.v9i1.27573.Copyright
Yuniarti, N., Sherly, E. N., & Sari, D. N. (2020). Pengaruh Kepemilikan Institusional Dan Dewan Komisaris Independen Terhadap Tax Avoidance Pada Perusahaan Lq-45 Yang Terdaftar Di Bei Periode 2015-2017. Jurnal Akuntansi, Keuangan Dan Teknologi Informasi Akuntansi, 1(1), 97–109. https://doi.org/10.36085/jakta.v1i1.827
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Dini Nur Madani, Chaidir Djohar
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
