Pengaruh Tax Haven, Foreign Ownership, dan Intangible Assets terhadap Keputusan Transfer Pricing

Abstract

Abstrak: Pengaruh Tax Haven, Foreign Ownership, dan Intangible Assets terhadap Keputusan Transfer Pricing. Transfer pricing merupakan penetapan terhadap harga barang, jasa, maupun aset tidak berwujud yang dilakukan dari satu divisi ke divisi lain dalam perusahaan yang sama atau antar perusahaan yang saling memiliki hubungan istimewa. Motif transfer pricing yaitu untuk meminimalkan beban pajak yang ditanggung perusahaan guna mendapatkan keuntungan yang lebih tinggi. Tujuan dari penelitian ini untuk mengetahui pengaruh tax haven, foreign ownership, dan intangible assets terhadap transfer pricing. Populasi yang digunakan yaitu perusahaan infrastruktur, utilitas, dan transportasi yang terdaftar di BEI tahun 2016 hingga 2020 sejumlah 400 perusahaan. Penelitian ini menggunakan metode pengambilan sampel purposive sampling dan terpilih 40 unit analisis. Teknik analisis yang digunakan yakni analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa tax haven berpengaruh positif signifikan terhadap keputusan transfer pricing, sedangkan foreign ownership dan intangible assets tidak berpengaruh signifikan terhadap keputusan transfer pricing.

Kata kunci: Transfer Pricing, Surga Pajak, Kepemilikan Asing, Aset Tidak Berwujud

Abstract: The Effect of Tax Haven, Foreign Ownership, and Intangible Assets on Transfer Pricing Decisions. Transfer pricing is the determination of the price of goods, services, or intangible assets carried out from one division to another within the same company or between companies that have special relationships. The transfer pricing motive is to minimize the tax burden borne by the company in order to obtain higher profits. The purpose of this study is to determine the effect of tax havens, foreign ownership, and intangible assets on transfer pricing decisions. The population used are infrastructure, utility, and transportation companies listed on the Indonesia Stock Exchange from 2016 to 2020 with a total of 400 companies. This study used a purposive sampling method and selected 40 units of analysis. The analysis technique used is multiple linear regression analysis. The results of the study show that tax havens have a positive and significant effect on transfer pricing decisions. Meanwhile, foreign ownership and intangible assets variables have no significant effect on transfer pricing decisions.

Keywords: Transfer Pricing, Tax Haven, Foreign Ownership, Intangible Asset