Analisis Strategi Perencanaan Pajak Agresif: Peran Tax Haven, Thin Capitalization, dan Ukuran Perusahaan Multinasional di Indonesia

Maya Safira Dewi

doi:10.37385/ceej.v6i3.8709

Authors

Maya Safira Dewi Universitas Telkom

DOI:

https://doi.org/10.37385/ceej.v6i3.8709

Keywords:

agresivitas pajak, tax haven, thin capitalization, ukuran perusahaan, GAAP ETR, perusahaan multinasional, novelty

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pemanfaatan tax haven, thin capitalization, dan ukuran perusahaan terhadap agresivitas perencanaan pajak pada perusahaan multinasional yang terdaftar di Bursa Efek Indonesia periode 2018–2022. Agresivitas perencanaan pajak diukur menggunakan indikator GAAP Effective Tax Rate (GAAP ETR). Penelitian ini menggunakan pendekatan kuantitatif dengan metode regresi linier berganda berdasarkan data sekunder dari laporan keuangan 49 perusahaan multinasional selama lima tahun. Hasil analisis menunjukkan bahwa thin capitalization berpengaruh positif dan signifikan terhadap GAAP ETR, sedangkan tax haven dan ukuran perusahaan tidak memiliki pengaruh yang signifikan. Kebaruan (novelty) dari penelitian ini terletak pada fokus sampel yang secara khusus melibatkan perusahaan multinasional yang sebagian besar memiliki afiliasi di negara tax haven, memberikan konteks empiris yang jarang diteliti dalam studi perpajakan di Indonesia. Selain itu, penggunaan GAAP ETR sebagai indikator agresivitas pajak memberikan pendekatan akuntansi yang komprehensif dalam menilai praktik penghindaran pajak lintas negara. Temuan ini memberikan kontribusi penting bagi regulator dan otoritas pajak dalam merumuskan kebijakan anti-penghindaran pajak serta memperkuat transparansi fiskal lintas yurisdiksi.

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