Thyawarta, Charlie (2024) PENGARUH TRANSFER PRICING, INTENSITAS MODAL DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE DIMODERASI KARAKTERISTIK EKSEKUTIF PADA PERUSAHAAN FOOD AND BEVERAGE TAHUN 2020 - 2023. Masters thesis, Magister Akuntansi.

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh transfer pricing,
intensitas modal, dan kepemilikan institusional terhadap praktik tax
avoidance pada perusahaan sektor makanan dan minuman yang terdaftar
di Bursa Efek Indonesia (BEI) periode 2020-2023, dengan karakteristik
eksekutif sebagai variabel moderasi. Metode penelitian yang digunakan
adalah kuantitatif dengan pendekatan asosiatif, menggunakan data panel
dari laporan keuangan perusahaan. Teknik analisis data meliputi regresi
data panel dengan model Random Effect Model (REM) dan Moderated
Regression Analysis (MRA) untuk menguji efek moderasi.
Hasil penelitian menunjukkan bahwa:
1. Intensitas modal berpengaruh positif signifikan terhadap tax
avoidance, sedangkan transfer pricing dan kepemilikan institusional
tidak berpengaruh signifikan.
2. Karakteristik eksekutif memoderasi hubungan transfer pricing dan
kepemilikan institusional terhadap tax avoidance (moderasi murni),
tetapi tidak memoderasi hubungan intensitas modal dengan tax
avoidance.
Implikasi penelitian ini memberikan wawasan bagi perusahaan dan
pemerintah dalam merumuskan kebijakan perpajakan yang lebih efektif,
serta menekankan pentingnya pengawasan terhadap praktik penghindaran
pajak, terutama pada perusahaan dengan intensitas modal tinggi.
Kata Kunci: Tax avoidance, transfer pricing, intensitas modal, kepemilikan
institusional, karakteristik eksekutif.

This study aims to analyze the influence of transfer pricing, capital intensity,
and institutional ownership on tax avoidance practices in food and
beverage companies listed on the Indonesia Stock Exchange (IDX) from
2020 to 2023, with executive characteristics as a moderating variable. The
research method employed is quantitative with an associative approach,
using panel data from company financial reports. Data analysis techniques
include panel data regression with the Random Effect Model (REM) and
Moderated Regression Analysis (MRA) to test the moderation effect.
The results of the study indicate that:
1. Capital intensity has a significant positive effect on tax avoidance,
while transfer pricing and institutional ownership do not have a
significant influence.
2. Executive characteristics moderate the relationship between transfer
pricing and institutional ownership on tax avoidance (pure
moderation), but do not moderate the relationship between capital
intensity and tax avoidance.
The implications of this research provide insights for companies and
governments in formulating more effective tax policies, as well as
emphasizing the importance of oversight of tax avoidance practices,
especially in companies with high capital intensity.
Keywords: Tax avoidance, transfer pricing, capital intensity, institutional
ownership, executive characteristics.

Item Type: Thesis (Masters)
Subjects: Skripsi/Tugas Akhir
Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: FE Perpus
Date Deposited: 15 Jul 2025 03:19
Last Modified: 15 Jul 2025 03:19
URI: https://repotest.untar.ac.id/id/eprint/47782

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