Electronic Theses and Dissertation

Abstrak penelitian ini bertujuan untuk menganalisis pengaruh transfer pricing dan manajemen laba terhadap penghindaran pajak pada perusahaan multinasional nonkeuangan yang terdaftar di bursa efek indonesia (bei) selama periode 2020-2023. sampel penelitian terdiri dari 82 perusahaan yang dipilih dengan menggunakan metode probability sampling melalui teknik simple random sampling. analisis data dilakukan dengan metode regresi linear berganda. hasil penelitian menunjukkan bahwa secara simultan, transfer pricing dan manajemen laba berpengaruh signifikan terhadap penghindaran pajak. namun secara parsial, transfer pricing memiliki pengaruh negatif dan signifikan terhadap penghindaran pajak, yang mengindikasikan bahwa semakin agresif praktik transfer pricing, justru kecenderungan perusahaan untuk melakukan penghindaran pajak menurun. sebaliknya, manajemen laba tidak memiliki pengaruh signifikan terhadap penghindaran pajak. kata kunci: transfer pricing, manajemen laba, penghindaran pajak

ABSTRACT This study aims to analyze the effect of Transfer Pricing and Earnings Management on tax avoidance in non-financial multinational companies listed on the Indonesia Stock Exchange (IDX) during the period 2020-2023. The research sample consisted of 82 companies selected using the probability sampling method through simple random sampling technique. Data analysis was carried out using multiple linear regression methods. Research results shows that simultaneously, transfer pricing and earnings management have a significant effect on tax avoidance. have a significant effect on tax avoidance. But partially, transfer pricing pricing has a negative and significant effect on tax avoidance, which indicates that the more aggressive the practice of transfer pricing, the more aggressive the practice of transfer pricing. which indicates that the more aggressive the practice of transfer pricing, the tendency of the company to perform tax avoidance decreases. Conversely, earnings management does not have a significant influence on tax avoidance. Keyword: Transfer Pricing, Earning Management, Tax Avoidance