Pengaruh Transfer Pricing, Kepemilikan Institusional Dan Komisaris Independen Terhadap Tax Avoidance (pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2016)

Abstract

itian ini dilakukan untuk menguji pengaruh faktor-faktor yang mempengaruhi Tax avoidance antara lain Transfer pricing, Kepemilikan institusional, dan Komisaris independen pada Perusahaan Manufaktur yang terdaftar pada Bursa Efek Indonesia (BEI) periode 2012-2016. Data yang digunakan dalam penelitian ini diperoleh dari data laporan keuangan. Populasi dalam penelitian ini adalah Perusahaan manufaktur yang terdaftar di BEI. Teknik pemilihan sampel yang digunakan yaitu purposive sampling dan diperoleh 41 perusahaan dengan periode penelitian pada tahun 2012-2016. Metode analisis data dalam penelitian ini adalah analisis regresi data panel dengan menggunakan software Eviews 9. Hasil penelitian menunjukkan bahwa secara simultan Transfer pricing, kepemilikan institusional dan komisaris independen berpengaruh terhadap tax avoidance. Sedangkan secara parsial Transfer pricing berpengaruh terhadap tax avoidance, kepemilikan institusional berpengaruh positif signifikan terhadap tax avoidance. Sedangkan komisaris independen tidak berpengaruh terhadap tax avoidance. Berdasarkan hasil dari penelitian yang telah dilakukan. Penulis ingin memberikan saran agar perusahaan multinasional menghindari melakukan kegiatan tax avoidance dengan mengandalkan praktik transfer pricing. Dan dari sisi komisaris independen persentase jumlah komisaris independen dalam perusahaan dapat dikatakan masih kurang, sehingga dapat menjadi pertimbangan bagi pemerintah untuk meningkatkan jumlah komisaris independen pada perusahaan yang terdaftar di Bursa Efek Indonesia. Kata kunci : Tax avoidance, Transfer pricing, Kepemilikan institusional, Komisaris independent. ABSTRACT Increased manufacturing revenues are the largest source of revenue for the country, but it does not rule out that the company does tax avoidance to minimize tax payment expenditures to supplement income. If the company does tax avoidance then the income will be accepted by the state was reduced. Companies sometimes tax avoidance by relying on transfer pricing practices. Therefore it is necessary to have good control by Good Corporate Governance. This research is conducted to examine the influence of factors affecting tax avoidance such as transfer pricing, institutional ownership, and independent commissioner in Manufacturing Company which listed in Indonesia Stock Exchange (IDX) period 2012-2016. The data used in this research is obtained from financial statement data. The population in this study are manufacturing companies listed on the BEI. Sample selection technique used is purposive sampling and obtained 41 companies with research period in 2012-2016. Data analysis method in this research is panel data regression analysis by using Eviews 9 software. The results showed that simultaneously Transfer pricing, institutional ownership and independent commissioner influence tax avoidance. While partially Transfer pricing influence to tax avoidance, institutional

ownership have a significant positive effect to tax avoidance. Independent commissioners have no effect on tax avoidance. Based on the results of the research that has been done. The author wants to advise that multinational companies avoid tax avoidance activities by relying on the practice of transfer pricing. And from the independent commissioner's perspective, the percentage of the number of independent commissioners in the company can be said is still lacking, so it can be considered for the government to increase the number of independent commissioners in companies listed on the Indonesia Stock Exchange.