Electronic Theses and Dissertation

Analisis agresivitas penghindaran pajak melalui skema transfer pricing dan thin capitalization pada perusahaan asing di indonesia oleh : aulia hidayat npm : 1901203010008 pembimbing : 1. dr. islahuddin, m.ec., ak., c.a. 2. dr. nuraini a., s.e., m.si., ak, c.a. abstrak penelitian ini bertujuan untuk menganalisis pengaruh transfer pricing dan thin capitalization terhadap agresivitas penghindaran pajak serta menguji perbedaan transfer pricing, thin capitalization¸ dan agresivitas penghindaran pajak sebelum dan sesudah penerapan peraturan menteri keuangan nomor pmk169/pmk.010/2015 dan pmk-213/pmk.03/2016. populasi dalam penelitian ini adalah seluruh perusahaan asing yang terdaftar di bursa efek indonesia tahun 20122020. teknik pemilihan sampel dilakukan dengan cara metode sensus. jumlah sampel adalah sebanyak 504 observasi. sumber data dalam penelitian ini menggunakan data sekunder yaitu berdasarkan laporan keuangan auditan perusahaan, baik yang bersifat konsolidasi maupun terpisah. metode analisis yang digunakan yaitu analisis regresi linear berganda dan uji beda rata-rata. hasil penelitian secara menunjukkan bahwa transfer pricing dan thin capitalization berpengaruh terhadap agresivitas penghindaran pajak secara bersama-sama maupun terpisah. selanjutnya, terdapat perbedaan yang signifikan transfer pricing, thin capitalization, dan agresivitas penghindaran pajak sebelum dan sesudah penerapan peraturan menteri keuangan nomor pmk-169/pmk.010/2015 dan peraturan menteri keuangan nomor pmk-213/pmk.010/2016. kata kunci: agresivitas penghindaran pajak, transfer pricing, thin capitalization, pemindahan laba.

TAX AVOIDANCE AGGRESSIVENESS ANALYSIS THROUGH TRANSFER PRICING AND THIN CAPITALIZATION OF FOREIGN COMPANY IN INDONESIA By: Aulia Hidsyat NPM: 1901203010008 Supervisor : 1. Dr. Islahuddin, M.Ec., Ak., C.A. 2. Dr. Nuraini A., S.E., M.Si., Ak., C.A. ABSTRACT This study aims to analyze tax avoidance aggressiveness through transfer pricing and thin capitalization and to test the difference of transfer pricing, thin capitalization, and tax avoidance aggressiveness before and after implementation of the Minister of Finance Regulation number 169/PMK.010/2015 and the Minister of Finance Regulation number 213/PMK.03/2016. The populations in this study were foreign company listed in Indonesian Stock Exchange 2012-2020. The sample selection technique is done by cencus method. The number of samples were 504 observations. The data source in this study uses secondary data from audited financial reporting company (both consolidation and stand-alone). The analytical method used is Multiple Linear Regression Analysis and Difference Test. The results of the study show that transfer pricing and thin capitalization affect tax avoidance aggressiveness. Furthermore, there were significant difference on transfer pricing, thin capitalization, and tax avoidance aggressiveness before and after implementation the Minister of Finance Regulation number 169/PMK.010/2015 and the Minister of Finance Regulation number 213/PMK.03/2016. Keywords: tax avoidance aggressiveness, transfer pricing, thin capitalization, income shifting,