Pengaruh Transfer Pricing, Beban Pajak Tangguhan terhadap Penghindaran Pajak pada Perusahaan Sektor Kimia

Abstract

Tax avoidance is a tax effort to reduce the tax burden by not violating the law or other applicable rules. This study aims to determine the effect of transfer pricing and deferred tax burden on tax avoidance in chemical sub-sector companies listed on the Indonesia Stock Exchange (IDX) during 2018-2020. The research method used in this study is a descriptive method with a quantitative approach. While the data used in this study is secondary data obtained from (www.idx.com). This research uses multiple linear regression analysis model. This study obtained results that prove that transfer pricing and deferred tax burden have a significant positive effect on tax avoidance. The coefficient of determination analysis shows that the adjusted R square value in the coefficient of determination test is 23.9%, where the remaining 76.1% is influenced by other variables. This indicates that the independent variables in this study are not sufficiently influential on the capital structure because there are many other variables that have a major influence on tax avoidance.