Pengaruh Transfer Pricing Terhadap Penghindaran Pajak (Studi Pada Perusahaan Sektor Industri Barang Konsumen Primer Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2021)

Indrawati Setya Nengse, Emi Rahmawati, Nurul Herawati

Abstract


The purpose of this research is to provide empirical evidence regarding the effect of transfer pricing on tax avoidance in consumer non-cyclical sector companies that are listed on IDX for 2018-2021 period. This study will test transfer pricing on tax avoidance, with several control variables namely profitability, company size, and leverage. This research is a quantitative type using panel regression analysis assisted by Eviews 12. The data obtained were 148 observations using a purposive sampling method. The results of the study state that transfer pricing has a significant effect on tax avoidance as measured using Effective Tax Rate (ETR), either with or without control variables. The research will also add several analyzes to test the level of sensitivity of the variables. The sensitivity test will be carried out in 2 ways, namely by grouping companies based on company size, and by changing the dependent variable proxy from ETR to Cash Effective Tax Rate (CETR). The results of the sensitivity test stated that transfer pricing had no significant effect on tax avoidance as measured using ETR for small companies, while transfer pricing had a significant effect on tax avoidance for large companies, as well as when the proxy for tax avoidance was changed to CETR. This research is expected to be a complement to previous research because the results obtained are far more complex. 


Keywords


Tax avoidance, CETR, ETR, Tranfer Pricing

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References


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