Dampak Transfer Pricing terhadap Penghindaran Pajak
Abstract
Penelitian ini bertujuan untuk menguji pengaruh transfer pricing terhadap penghindaran pajak. Variabel bebas yang digunakan dalam penelitian ini adalah transfer pricing. Variabel terikat yang digunakan dalam penelitian ini adalah penghindaran pajak, diukur dengan menggunakan tarif pajak efektif (GAAP-ETR). Selama periode 2015-2019, populasi penelitian ini berjumlah 15 perusahaan manufaktur multinasional yang terdaftar di Bursa Efek Indonesia (BEI). Metode sampling yang ditargetkan digunakan untuk menentukan sampel penelitian, dan sampel dari 9 perusahaan manufaktur multinasional diperoleh sesuai dengan standar tertentu. Hasil penelitian menunjukkan bahwa transfer pricing berpengaruh terhadap penghindaran pajak.
Kata Kunci. ongkos transfer; penghindaran pajak
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