Determinan Indikasi Tax Avoidance Perusahaan Multinasional

ABSTRACT The existence of loopholes in tax laws and regulations is used by companies to do tax avoidance, which is an act of minimizing taxes without violating applicable regulations. Multinational companies have a greater opportunity to avoid tax by taking advantage of the different regulations of each country. This study aims to determine the effect of transfer pricing, thin capitalization, and assets mix on tax avoidance. This research is based on 2 (two) theories, namely agency theory and planned behavior theory. The object and population of this research are all manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. Non-probability sampling technique is the technique used for sampling with the purposive sampling method. There were 26 companies so that for 5 years of observation, 130 samples were obtained. The analysis technique used is the quantitative method, consisting of descriptive statistical tests, multiple regression analysis, and hypothesis test. The results of the study conclude that the variables of transfer pricing and inventory intensity have no effect on tax avoidance, while the variables of thin capitalization and capital intensity have a positive effect on tax avoidance.   ABSTRAK Adanya celah dalam peraturan perundang-undangan perpajakan dimanfaatkan oleh perusahaan untuk melakukan penghindaran pajak, yaitu tindakan meminimalisir pajak tanpa melanggar peraturan yang berlaku. Perusahaan multinasional berpeluang lebih besar untuk melakukan penghindaran pajak dengan memanfaatkan perbedaan peraturan setiap negara. Penelitian ini dilakukan bertujuan untuk mengetahui pengaruh transfer pricing, thin capitalization, dan assets mix terhadap penghindaran pajak. Penelitian ini didasari 2 (dua) teori, yaitu teori keagenan dan teori perilaku terencana. Objek dan populasi penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2015-2019. Pengambilan sampel dengan teknik non-probability sampling dengan metode purposive sampling. Diperoleh 26 perusahaan sehingga untuk 5 tahun pengamatan didapatkan 130 sampel. Analisis data menggunakan metode kuantitatif, terdiri dari uji statistik deskriptif, analisis regresi berganda, dan uji hipotesis. Hasil penelitian menyimpulkan variabel transfer pricing dan inventory intensity tidak berpengaruh terhadap penghindaran pajak, sedangkan variabel thin capitalization dan capital intensity berpengaruh positif terhadap penghindaran pajak.