Lestari, Heppy Widya (2023) Pengaruh Transfer Pricing , Profitabilitas, Ukuran Perusahaan, Laverage, Pertumbuhan Penjualan dan Kepemilikan Institusi Terhadap Tax Avoidance (Studi Kasus Pada Perusahaan Manufaktur). Masters thesis, Program Pascasarjana Universitas Merdeka Malang.

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Abstract

Every country in the world collects taxes from its people. The amount of tax imposed in each country is different, sometimes the problem that companies experience is that the amount of tax imposed is too large which impacts the company's profits. Companies need a business strategy to minimize taxation on their business. Many tax calculation estimates are carried out with the aim of avoiding wasted costs and saving on cash outflows
This research uses a quantitative approach with an associative paradigm. The purpose of this research is to test theories related to the relationship or influence between independent variables on the dependent variable. Thus, this research is designed to test the relevance of agency theory in the context of tax avoidance in manufacturing companies in Indonesia. This research uses 2 statistical methods, namely descriptive statistics and inferential statistics. This research did not find any influence of transfer pricing on tax avoidance. These results show that companies in the food and beverage sub-sector manufacturing sector are not indicated to practice tax avoidance in their transfer pricing transactions. This research found a negative influence on profitability as proxied through ROA on ETR. This means that this research finds a positive influence of ROA on tax avoidance. The higher a company's profitability, the higher its tax avoidance will be. This is in accordance with agency theory that the bigger a company is, one of which is in terms of profitability, the higher the agency costs will be. Company size is balanced with the quality of corporate governance, so company size cannot significantly influence tax avoidance. This research finds that there is a negative influence of leverage as proxied through DER on ETR. The higher the DER of companies in the food and beverage sub-sector manufacturing sector, the greater the possibility of these companies carrying out tax avoidance
Based on the results of the research and discussion, several conclusions that can be drawn from this research include: Transfer pricing, company size, sales growth, institutional ownership are not proven to influence tax avoidance while Profitability which is proxied through ROA and Leverage via DER is proven to have a positive influence on tax avoidance

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