Faktor-Faktor yang Mempengaruhi Tax Avoidance pada Perusahaan Sektor Energy di BEI Tahun 2018-2022
DOI:
https://doi.org/10.26740/akunesa.v13n2.p162-172Keywords:
gender diversity, Multinationality, Tax avoidance, Thin Capitalisation, Transfer PricingAbstract
Sampai saat ini, tax ratio yang dimiliki Indonesia masih sangat rendah dibandingkan dengan negara-negara di Asia Pasifik lainnya sehingga pemerintah terus berupaya untuk mengoptimalkan sektor perpajakan. Maka dari itu, penelitian ini dilakukan bertujuan untuk menguji pengaruh dari gender diversity on the board of director, multinationality, thin capitalisation, dan transfer pricing terhadap tax avoidance. Penelitian ini menggunakan perusahaan sektor energi yang terdaftar di BEI tahun 2018-2022 sebagai sampel penelitian. Melalui analisis regresi linier berganda, menunjukkan bahwa gender diversity on the board of director, thin capitalisation, dan transfer pricing tidak berpengaruh terhadap tax avoidance, sedangkan multinationality berpengaruh signifikan terhadap tax avoidance. Hasil penelitian ini menunjukkan bahwa perusahaan yang memiliki transaksi internasional yang cukup massif memiliki indikasi lebih besar untuk melakukan tax avoidance.
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