PENGARUH PROFITABILITAS, TRANSFER PRICING DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE

STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013 – 2019

Abstract

Optimizing the largest source of income for the state is very important in supporting
government financing and national development. To support government financing and
national development, which aims to improve the welfare of the community by exploring
domestic sources of funds, namely taxes. In order to minimize the tax burden, certain
companies will usually try to reduce their tax costs in order to get higher profits.
Companies will usually do a business by taking tax avoidance. This study aims to examine
the effect of profitability, transfer pricing and institutional ownership on tax avoidance in
mining sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2013
- 2019 with a population of 40 companies. Data is obtained by accessing the Indonesia
Stock Exchange (BEI) page. Determination of the number of samples using purposive
sampling method, in order to obtain a sample of 49 mining sector companies. Hypothesis
testing is done by using multiple linear regression analysis techniques. In this study, the
hypothesis testing method uses a significance level of 5%. The results showed that
simultaneously, profitability, transfer pricing and institutional ownership have an effect on
tax avoidance. Meanwhile, partially shows that the first result, namely the profitability
variable has no significant effect on tax avoidance. The second result shows that the
transfer pricing variable has no significant effect on tax avoidance. The third result shows
that institutional ownership has a negative significant effect on tax avoidance.