PENGARUH RELATED PARTY TRANSACTION DAN FOREIGN OWNERSHIP TERHADAP TAX AVOIDANCE (Studi pada Perusahaan Pertanian dan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2019)

• Main Author: Eko Saputro, - (Author)
• Format: Book
• Published: 2021-08-20.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata
• Notes: http://repository.upi.edu/72515/1/S_PEA_1702209_Title.pdf; http://repository.upi.edu/72515/4/S_PEA_1702209_Chapter1.pdf; http://repository.upi.edu/72515/3/S_PEA_1702209_Chapter2.pdf; http://repository.upi.edu/72515/5/S_PEA_1702209_Chapter3.pdf; http://repository.upi.edu/72515/6/S_PEA_1702209_Chapter4.pdf; http://repository.upi.edu/72515/2/S_PEA_1702209_Chapter5.pdf; http://repository.upi.edu/72515/7/S_PEA_1702209_Appendix.pdf
• Keywords: HF5601 Accounting; L Education (General)

Penelitian ini bertujuan untuk mengetahui pengaruh related party transaction dan foreign ownership terhadap tax avoidance pada perusahaan sektor pertanian dan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2019. Metode penelitian yang digunakan adalah metode deskriptif dengan pendekatan kuantitatif. Metode pengambilan sampel yang digunakan adalah metode purposive sampling dan diperoleh 20 perusahaan dari 73 populasi perusahaan sektor pertanian dan pertambangan yang sesuai dengan kriteria. Data yang digunakan adalah data sekunder yang diperoleh dari laporan audit perusahaan yang terdapat di www.idnfinancials.com. Pengujian hipotesis dilakukan dengan menggunakan analisis regresi data panel dengan model random effect model. Berdasarkan perhitungan analisis regresi data panel dengan bantuan software E-Views 10 menghasilkan bahwa related party transaction dan foreign ownership berpengaruh positif terhadap tax avoidance. Kata kunci: Tax Avoidance, Penghindaran Pajak, Related Party Transaction, Transaksi Pihak Berelasi, Foreign Ownership, Kepemilikan Asing This study aims to determine the effect of related party transactions and foreign ownership on tax avoidance in agricultural and mining sector companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2019 period. The research method used is a descriptive method with a quantitative approach. The sampling method used was purposive sampling method and obtained 20 companies from 73 population companies in the agricultural and mining sectors that matched the criteria. The data used is secondary data obtained from the company's audit report which is available at www.idnfinancials.com. Hypothesis testing is done by using panel data regression analysis with a random effect model. Based on the calculation of panel data regression analysis with the help of E-Views 10 software, it resulted that related party transactions and foreign ownership had a positive effect on tax avoidance. Keyword: Tax Avoidance, Related Party Transaction, Foreign Ownership