Pengaruh Transfer Pricing, Thin Capitalization, Dan Tax Haven Utilization Terhadap Agresivitas Pajak (studi Pada Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2018)

Restu Diana Utami, Cahyaningsih Cahyaningsih, Kurnia Kurnia

Abstract

Abstrak
Pajak adalah iuran wajib yang dibayarkan rakyat kepada negara yang bersifat memaksa yang
dilaksanakan berdasarkan undang-undang dan tidak mendapatkan imbalan secara langsung guna kemakmuran
rakyat. Agresivitas pajak adalah suatu kegiatan memanipulasi laba kena pajak melalui tax planning, yang
dilakukan secara legal maupun ilegal. Banyaknya perusahaan di Indonesia yang memanfaatkan agresivitas pajak
untuk memperbesar keuntungan perusahaan.
Studi ini bertujuan untuk mengetahui pengaruh transfer pricing, thin capitalization dan tax haven
utilization terhadap agresivitas pajak baik secara simultan maupun parsial. Populasi pada penelitian ini adalah
perusahaan industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2018. Pemilihan
sampel ditentukan dengan metode purposive sampling. Sampel yang diperoleh sebanyak 16 sampel dengan total
64 observasi. Analisis yang digunakan dalam penelitian ini adalah analisis deskriptif dan analisis regresi data
panel.
Hasil pengujian hipotesis menunjukkan bahwa transfer pricing, thin capitalization dan tax haven
utilization berpengaruh secara simultan terhadap agresivitas pajak. Secara parsial, transfer pricing dan thin
capitalization tidak berpengaruh terhadap agresivitas pajak, sedangkan tax haven utilization berpengaruh positif
terhadap agresivitas pajak.
Kata kunci: Transfer Pricing, Thin Capitalization, Tax Haven Utilization, Agresivitas Pajak
Abstract
Tax is a mandatory contribution paid by the people to a compulsive state that is carried out according to
the law and does not receive direct compensation for the people's prosperity. Tax aggressiveness is an activity of
manipulating taxable profits through tax planning, which is done legally or illegally. Many companies in Indonesia
are utilizing tax aggressiveness to increase company profits.
This study aims to determine the effect of transfer pricing, thin capitalization and tax haven utilization
on tax aggressiveness both simultaneously and partially. The population in this study is the consumer goods
industry companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2018 period. The sample selection
is determined by the purposive sampling method. Samples obtained as many as 16 samples with a total of 64
observations. The analysis used in this research is descriptive analysis and panel data regression analysis.
The results of hypothesis testing indicate that transfer pricing, thin capitalization and tax haven
utilization simultaneously affect the tax aggressiveness. Partially, transfer pricing and thin capitalization have no
effect on tax aggressiveness, while tax haven utilization has a positive effect on tax aggressiveness.
Keywords: Transfer Pricing, Thin Capitalization, Tax Haven Utilization, Tax Aggressiveness.

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