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Dudi Pratomo
Prodi S1 Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Telkom
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Pengaruh Transfer Pricing, Kepemilikan Institusional Dan Komisaris Independen Terhadap Tax Avoidance (pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2016) Annisa Lutfia; Dudi Pratomo
eProceedings of Management Vol. 5 No. 2 (2018): Agustus 2018
Publisher : eProceedings of Management

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Abstract

itian ini dilakukan untuk menguji pengaruh faktor-faktor yang mempengaruhi Tax avoidance antara lain Transfer pricing, Kepemilikan institusional, dan Komisaris independen pada Perusahaan Manufaktur yang terdaftar pada Bursa Efek Indonesia (BEI) periode 2012-2016. Data yang digunakan dalam penelitian ini diperoleh dari data laporan keuangan. Populasi dalam penelitian ini adalah Perusahaan manufaktur yang terdaftar di BEI. Teknik pemilihan sampel yang digunakan yaitu purposive sampling dan diperoleh 41 perusahaan dengan periode penelitian pada tahun 2012-2016. Metode analisis data dalam penelitian ini adalah analisis regresi data panel dengan menggunakan software Eviews 9. Hasil penelitian menunjukkan bahwa secara simultan Transfer pricing, kepemilikan institusional dan komisaris independen berpengaruh terhadap tax avoidance. Sedangkan secara parsial Transfer pricing berpengaruh terhadap tax avoidance, kepemilikan institusional berpengaruh positif signifikan terhadap tax avoidance. Sedangkan komisaris independen tidak berpengaruh terhadap tax avoidance. Berdasarkan hasil dari penelitian yang telah dilakukan. Penulis ingin memberikan saran agar perusahaan multinasional menghindari melakukan kegiatan tax avoidance dengan mengandalkan praktik transfer pricing. Dan dari sisi komisaris independen persentase jumlah komisaris independen dalam perusahaan dapat dikatakan masih kurang, sehingga dapat menjadi pertimbangan bagi pemerintah untuk meningkatkan jumlah komisaris independen pada perusahaan yang terdaftar di Bursa Efek Indonesia. Kata kunci : Tax avoidance, Transfer pricing, Kepemilikan institusional, Komisaris independent. ABSTRACT Increased manufacturing revenues are the largest source of revenue for the country, but it does not rule out that the company does tax avoidance to minimize tax payment expenditures to supplement income. If the company does tax avoidance then the income will be accepted by the state was reduced. Companies sometimes tax avoidance by relying on transfer pricing practices. Therefore it is necessary to have good control by Good Corporate Governance. This research is conducted to examine the influence of factors affecting tax avoidance such as transfer pricing, institutional ownership, and independent commissioner in Manufacturing Company which listed in Indonesia Stock Exchange (IDX) period 2012-2016. The data used in this research is obtained from financial statement data. The population in this study are manufacturing companies listed on the BEI. Sample selection technique used is purposive sampling and obtained 41 companies with research period in 2012-2016. Data analysis method in this research is panel data regression analysis by using Eviews 9 software. The results showed that simultaneously Transfer pricing, institutional ownership and independent commissioner influence tax avoidance. While partially Transfer pricing influence to tax avoidance, institutionalownership have a significant positive effect to tax avoidance. Independent commissioners have no effect on tax avoidance. Based on the results of the research that has been done. The author wants to advise that multinational companies avoid tax avoidance activities by relying on the practice of transfer pricing. And from the independent commissioner's perspective, the percentage of the number of independent commissioners in the company can be said is still lacking, so it can be considered for the government to increase the number of independent commissioners in companies listed on the Indonesia Stock Exchange.
Co-Authors Adli Dzil Ikram Agustina, Ratna Dewi Ahmad Fachrizal Aiko Aurelia Nur Amri Ajeng Luthfiyatul Farida Alfathu Fajra Amanda Alrasyid, Arifah Hilmi Amanda, Alfathu Fajra AMBARSARI, DESI Anbiya Abdul Ghani Andri Susanto Andrieta Shintia Dewi Anita Silvianita Annisa Justica Maulani Annisa Lutfia Annisa Nurbaiti Ardan Gani Asalam Ardhasena Muhammad Fauzi ATHIYYA NADHIFA NURAULIA Azzahra Salsabiila S Cahyaningsih Chairunnisa, Alifiya Rifdah Charisma Budi, Vatya Daniel Adventheo Sudibyo Deannes Isynuwardhana Desi Ambarsari Desi Ambarsari Dewa, Mahesa Dini Wahjoe Hapsari Djuznimar Zultilisna Dwi Fitrizal Salim Elly Suryani Ellyana, Kharisma Elvira Astrid Salsabilla Enung Muhaemi Erpi Rahman Fanji Farman Farida Titik Kristanti Fitri Anjani Gustiansyah, Pasha Haifa Khairatun Hisan Hakim, Aqil Lukmanul Havivah, Vivi Hervita Triswidyaria Hosam Alden Riyadh A.Alazeez Ika Prismawardani Ikhsan, Danu Ina Nusuki Isykarima Khaleda Zia Khairani Ratnasari Siregar Khairunnisa Khairunnisa Koenta Adji Koerniawan Koernawan, Koenta Adji Krishna Kusumahadi Krisintia, Jesica Kurnia Kurnia Kurnia Kurnia Kurnia Kurnia KURNIA KURNIA Kurnia Kurnia KURNIA KURNIA, KURNIA Larasati Gadis Budi Lestari Lathifa Salsabila Nur Achmad Lestari, Poppy Ariyani Sumitha Majid, Muhammad Faishal Abdul Marshanda Tahira Maruf, Windy Kusuma Wardani Maulina, Thalia Rizky Mohammad Riza Sutjipto Muhamad Rafki Nazar Muhammad Rofik Wibowo Muhammad Rofik Wibowo Muthia Ramadhanti Sumarno Nazar, Muhammad Rafki Nelda Alma Ni Putu Desy Cristiana Yanthi Novy Fajriati Pangestu, Sri Hardiyati Permatasari, Shinta Diah Putri Fariska Sugestie Putri, Deyya Ananda Putu Nina Madiawati R. Nurafni Rubiyanti Rafika Misdiyanti Ramadhan, Muhammad Bimandhanu Ratih Hendayani Ratih R. Raihanun Ratna Dewi Agustina Rifqi Aziz Pratama Risa Aulia Rana Rotua, Grace Yohana Roy Budiharjo Rr Sri Saraswati Rr Sri Saraswati Ruri Octari Dinata S, Azzahra Salsabiila Sabrina Regita Dea Putri Safarinda Nurzahara Salsabil, Nabilah Cikalia Sri Rahayu Sumarno , Muthia Ramadhanti Sumarno, Muthia Ramadhanti Tahaanii, Salsabilla Tommy Handoko Triady, Derry Rizky Trihapsari, Siti Nurazizah Vanissa Amalia Zahra Joesah Viliane Puspa Negara Vivi Havivah Willy S. Yuliandhari Willy S. Yuliandhari, Willy S. Yazid, Hanif Zalfa Sheehan Febria Zikro, Alvin