MENGUAK PRAKTIK PENGHINDARAN PAJAK PADA PERUSAHAAN NONKEUANGAN
Abstract
Abstrak – Menguak Praktik Penghindaran Pajak pada Perusahaan Nonkeuangan
Tujuan Utama – Riset ini bertujuan untuk menguji variabel yang memicu praktik penghindaran pajak pada perusahaan nonkeuangan.
Metode – Riset ini menggunakan regresi berganda sebagai metode analisis. Sampel pada penelitian ini adalah perusahaan nonkeuangan di BEI dengan periode 2018 sampai 2020.
Temuan Utama – Transaksi pihak berelasi, thin capitalization, dan kepemilikan asing merupakan determinan terjadinya penghindaran pajak. Transaksi pihak berelasi dan thin capitalization secara empiris terbukti meningkatkan penghindaran pajak. Sebaliknya, kepemilikan asing mampu menekan penghindaran pajak.
Implikasi Teori dan Kebijakan – Hasil riset ini dapat membantu pemerintah dan otoritas perpajakan untuk melakukan pengawasan terhadap praktik penghindaran pajak. Selain itu, mereka perlu mencermati transaksi perusahaan dengan pihak luar negeri.
Kebaruan Penelitian – Riset ini menambahkan variabel kepemilikan asing sebagai determinan praktik penghindaran pajak.
Abstract – Revealing Tax Avoidance Practices in Non-financial Companies
Main Purpose – This research examines the variables that trigger tax avoidance practices in non-financial companies.
Method – This research uses multiple regression as an analytical method. The sample in this study were non-financial companies on the IDX with a period from 2018 to 2020.
Main Findings – Related party transactions, thin capitalization, and foreign ownership are the determinants of tax avoidance. Related party transactions and thin capitalization are empirically proven to increase tax avoidance. On the other hand, foreign ownership can reduce tax avoidance.
Theory and Practical Implications – These results can help the government and tax authorities monitor tax avoidance practices. In addition, they need to pay close attention to the company's transactions with foreign parties.
Novelty – This study adds the variable of foreign ownership as a determinant of tax avoidance practices.
Keywords
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DOI: http://dx.doi.org/10.21776/ub.jamal.2022.13.2.29
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