Amanati Nurfitrianingsih, 7211418145 (2022) PENGARUH THIN CAPITALIZATION, TRANSFER PRICING, TAX HOLIDAY, DAN TAX HAVEN TERHADAP PENGHINDARAN PAJAK DENGAN COUNTRY-BY-COUNTRY REPORTING SEBAGAI PEMODERASI. Under Graduates thesis, Universitas Negeri Semarang.

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Abstract

Multinational corporation tax avoidance refers to "Base Erosion and Profit Shifting" (BEPS), an erosion of the tax base and profit shifting by exploiting gaps and differences in tax regulations between jurisdictions. This study aims to analyze the effect of thin capitalization, transfer pricing, tax holidays, and tax havens on tax avoidance. This study also aims to analyze the role of country-by�country reporting in affecting the relationship between transfer pricing and tax havens on tax avoidance. The population of this study is 227 multinational companies listed on the Indonesia Stock Exchange (IDX) in 2016–2020. The sample was selected using a purposive sampling technique with unbalanced data, which resulted in 50 sample companies with 179 units of analysis. The analytical methods used are panel data regression analysis and moderation regression analysis, with the selected research models being the fixed effect (FE) model for panel data regression analysis and the random effect (RE) model for moderation regression analysis. The selection of the analytical method is based on the results of the Hausman test. The test results show that thin capitalization and transfer pricing have a negative effect on tax avoidance, tax holidays have no effect on tax avoidance, and tax havens have a positive effect on tax avoidance. Furthermore, country-by�country reporting cannot act as a moderator of the effect of transfer pricing and tax havens on tax avoidance. Future research is expected to examine other factors that can better explain tax avoidance practices. Research can also be conducted on private companies that have a greater possibility of practicing tax avoidance than public companies.

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