Pengaruh Transfer Pricing, Good Corporate Governance, Dan Diversitas Gender Terhadap Tax Avoidance - Tayu, Edward Ardian; Rustam, Akie Rusaktiva (Fakultas Ekonomi dan Bisnis Universitas Brawijaya, 2024)
This study aims to examine the effect of transfer pricing, good corporate governance, and gender diversity on tax avoidance. The independent variables of institutional ownership represent good corporate governance, an independent board of commissioners, and an audit committee. The population consists of consumer goods sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period, from which the samples are selected through purposive sampling, which resulted in a total of 21 companies selected as samples, and the data of the companies’ annual reports and financial statements are derived and analyzed by multiple linear regression utilizing the SPSS 25. The results of this study suggest that transfer pricing and the audit committee affect tax avoidance. In contrast, institutional ownership, an independent board of commissioners, and gender diversity do not affect tax avoidance. The implication of this study is the importance of the government in paying attention to tax avoidance so as not to harm state taxation, and audit committee members can help to oversee the actions of company management to reduce tax avoidance. Abstrak Penelitian ini bertujuan untuk menguji pengaruh transfer pricing, good corporate governance, dan diversitas gender terhadap tax avoidance. Good corporate governance dijelaskan dengan variabel independen kepemilikan institusional, dewan komisaris independen, dan komite audit. Populasi penelitian adalah perusahaan sektor consumer goods yang terdaftar di Bursa Efek Indonesia periode 2019-2022 dengan data laporan tahunan dan laporan keuangan perusahaan terkait. Penelitian ini menggunakan metode analisis regresi linier berganda. Teknik pengambilan sampel penelitian menggunakan purposive sampling. Berdasarkan metode purposive sampling dan kriteria yang telah ditentukan sebelumnya, sebanyak 21 perusahaan dipilih sebagai sampel penelitian. Penelitian ini menggunakan alat bantu statistik SPSS 25. Penelitian ini menemukan bahwa transfer pricing berpengaruh negatif dan komite audit berpengaruh positif terhadap tindakan tax avoidance. Kepemilikan institusional, dewan komisaris independen, dan diversitas gender tidak berpengaruh terhadap tax avoidance. Implikasi penelitian ini adalah pentingnya pemerintah dalam memperhatikan tindakan tax avoidance sehingga tidak merugikan perpajakan negara dan anggota komite audit dapat membantu untuk mengawasi tindakan manajemen perusahaan untuk mengurangi tindakan tax avoidance.