PENGARUH TRANSFER PRICING, CAPITAL INTENSITY DAN LEVERAGE TERHADAP TAX AVOIDANCE DENGAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI

Yino, Dansen (2024) PENGARUH TRANSFER PRICING, CAPITAL INTENSITY DAN LEVERAGE TERHADAP TAX AVOIDANCE DENGAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI. Masters thesis, Magister Akuntansi.

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Abstract

Tax avoidance telah menjadi perhatian utama Otoritas Pajak di Indonesia.
Hal ini dipicu oleh tingginya agresivitas Wajib Pajak dalam melakukan aktivitas
penghindaran pajak serta tax ratio yang cenderung konstan dan masih tergolong
sangat rendah. Tujuan penelitian ini adalah untuk memberikan bukti mengenai
pengaruh transfer pricing, capital intensity dan leverage terhadap tax avoidance
pada perusahaan sub sektor pertambangan batubara yang terdaftar di Bursa Efek
Indonesia (BEI) periode 2021 – 2023. Penelitian ini menggunakan 51 sampel
perusahaan dengan metode purposive sampling. Data yang digunakan adalah data
sekunder berupa laporan keuangan dan pengolahan data menggunakan software
EViews 13. Hasil penelitian menunjukkan bahwa transfer pricing tidak
berpengaruh terhadap tax avoidance, capital intensity berpengaruh positif
terhadap tax avoidance dan leverage berpengaruh negatif terhadap tax avoidance.
Disamping itu, transfer pricing dan capital intensity yang dimoderasi oleh dewan
komisaris independen terbukti tidak berpengaruh terhadap tax avoidance. Tetapi,
dewan komisaris independen terbukti memperlemah pengaruh negatif leverage
terhadap tax avoidance.
Kata Kunci: tax avoidance, transfer pricing, capital intensity dan leverage.

Tax avoidance has become a major concern for Tax Authorities in
Indonesia. This is triggered by the high aggressiveness of taxpayers in carrying
out tax avoidance activities as well as a tax ratio that is constant and still very low.
The purpose of this study is to provide evidence regarding the effect of transfer
pricing, capital intensity and leverage on tax avoidance in coal mining sub sector
companies listed on the Indonesia Stock Exchange (IDX) for the period 2021 –
2023. This study used 51 company samples with a purposive sampling method.
The data used is secondary data in the form of financial statement and data
processing using EViews 13 software. The result of this study show that transfer
pricing has no effect on tax avoidance, capital intensity has a positive effect on tax
avoidance and leverage has a negative effect on tax avoidance. In addition,
transfer pricing and capital intensity moderated by independent board of
commissioner have been shown to have no effect on tax avoidance. However,
independent board of commissioner has been shown to weaken the negative effect
of leverage on tax avoidance.
Keywords: tax avoidance, transfer pricing, capital intensity and leverage.

Item Type:	Thesis (Masters)
Subjects:	Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions:	Fakultas Ekonomi > Akuntansi
Depositing User:	FE Perpus
Date Deposited:	15 Jul 2025 04:27
Last Modified:	15 Jul 2025 04:27
URI:	http://untar.idwordpres.com/id/eprint/47789

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