ANALISIS PRAKTIK TRANSFER PRICING DALAM PENGHINDARAN PAJAK

Abstract

Abstrak

Penelitian ini bertujuan untuk menganalisis pengaruh transfer pricing terhadap penghindaran pajak dengan cara melakukan study literatur review terhadap 3 jurnal. Jurnal penelitian pertama berjudul dampak transfer pricing, dan manajemen laba terhadap penghindaran pajak, dengan penulis Ferry Irawan, Annisa Kinanti, dan Maman Suhendra. Jurnal penelitian kedua berjudul pengaruh strategi bisnis, transfer pricing, dan koneksi politik terhadap tax avoidance, dengan penulis Alya Dinda Nurrahmi dan Sri Rahayu. Jurnal penelitian ketiga berjudul pengaruh transfer pricing, leverage, dan profitabilitas terhadap tax avoidance, dengan penulis Nur Alfi Laila, Nurdiono, Yenni Agustina, dan A. Zubaida Indra. Hasil penelitian dari jurnal pertama menunjukkan bahwa secara simultan transfer pricing, accrual earning management, dan real earning management berpengaruh signifikan terhadap penghindaran pajak. Hasil penelitian dari jurnal kedua menunjukkan bahwa secara simultan strategi bisnis, transfer pricing, dan koneksi politik berpengaruh signifikan terhadap tax avoidance. Hasil penelitian dari jurnal ketiga menunjukkan bahwa secara simultan transfer pricing, leverage, dan profitabilitas berpengaruh terhadap tax avoidance.

Kata kunci: Transfer Pricing, Penghindaran Pajak.

Abstract

This study aims to analyze the influence of transfer pricing on tax avoidance by conducting a literature review of three research journals. The first journal is titled “The Impact of Transfer Pricing and Earnings Management on Tax Avoidance”, authored by Ferry Irawan, Annisa Kinanti, and Maman Suhendra. The second journal is titled “The Influence of Business Strategy, Transfer Pricing, and Political Connections on Tax Avoidance”, authored by Alya Dinda Nurrahmi and Sri Rahayu. The third journal is titled “The Effect of Transfer Pricing, Leverage, and Profitability on Tax Avoidance”, authored by Nur Alfi Laila, Nurdiono, Yenni Agustina, and A. Zubaida Indra. The findings from the first journal indicate that transfer pricing, accrual earnings management, and real earnings management simultaneously have a significant effect on tax avoidance. The second journal’s findings show that business strategy, transfer pricing, and political connections simultaneously have a significant impact on tax avoidance. The third journal concludes that transfer pricing, leverage, and profitability simultaneously influence tax avoidance.

 Keywords: Transfer Pricing, Tax Avoidance.