PENGARUH STRATEGI BISNIS, TRANSFER PRICING, DAN KOMITE AUDIT TERHADAP TAX AVOIDANCE PERUSAHAAN SEKTOR PERTAMBANGAN

ARYA JAYA, . (2026) PENGARUH STRATEGI BISNIS, TRANSFER PRICING, DAN KOMITE AUDIT TERHADAP TAX AVOIDANCE PERUSAHAAN SEKTOR PERTAMBANGAN. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini dilakukan dengan tujuan untuk menelaah pengaruh strategi bisnis, Transfer Pricing, dan komite audit terhadap tax avoidance. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan tahunan dan laporan keuangan perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021–2025, yang dipilih melalui metode purposive sampling. Analisis data dilakukan menggunakan regresi data panel dengan bantuan perangkat lunak EViews 12. Hasil penelitian mengindikasikan bahwa strategi bisnis dan Transfer Pricing berpengaruh signifikan terhadap tax avoidance. Strategi bisnis yang semakin mengarah pada tipe prospector cenderung memperbesar tendensi tindakan penghindaran beban fiskal perusahaan. Di samping hal tersebut, semakin tinggi aktivitas Transfer Pricing yang dilakukan perusahaan, semakin tinggi pula kecenderungan perusahaan melakukan tax avoidance. Sebaliknya, komite audit belum mampu membuktikan adanya pengaruh nyata terhadap tax avoidance. Temuan ini mengindikasikan bahwa strategi bisnis dan Transfer Pricing merupakan faktor penting yang memengaruhi praktik tax avoidance, sedangkan komite audit yang diproksikan melalui frekuensi rapat komite audit belum mampu memberikan pengaruh yang signifikan. Hasil penelitian ini diharapkan dapat menjadi referensi bagi manajemen perusahaan, investor, dan regulator perpajakan dalam memahami faktor-faktor yang memengaruhi tax avoidance serta mendukung penerapan tata kelola perusahaan dan kepatuhan perpajakan yang lebih baik. ***** This research was conducted with the aim of analyzing the influence of business strategy, Transfer Pricing, and audit committee on tax avoidance. This study uses secondary data obtained from the annual reports and financial statements of mining sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2025 period, selected through a purposive sampling method. Data analysis was conducted using panel data regression assisted by EViews 12 software. The results of this study indicate that business strategy and Transfer Pricing have a significant influence on tax avoidance. Business strategies that are more oriented toward the prospector type tend to increase corporate tax avoidance practices. In addition, a higher level of Transfer Pricing activities is associated with a greater tendency for companies to engage in tax avoidance. Conversely, the audit committee does not have a significant influence on tax avoidance. These findings indicate that business strategy and Transfer Pricing are important determinants of tax avoidance practices, while the audit committee, as measured by the frequency of audit committee meetings, has not been effective in influencing the level of tax avoidance. The findings of this study are expected to provide insights for corporate management, investors, and tax regulators in understanding the factors that influence tax avoidance practices and in strengthening corporate governance and tax compliance.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Santi Susanti, S.Pd., M.Ak.; 2). Gentiga Muhammad Zairin, S.E., M.Ak.
Subjects:	Ilmu Sosial > Keuangan Ilmu Sosial > Pajak dan Perpajakan
Divisions:	FE > S1 Akuntansi
Depositing User:	Arya Jaya .
Date Deposited:	20 Aug 2026 02:13
Last Modified:	20 Aug 2026 02:13
URI:	http://repository.unj.ac.id/id/eprint/72201

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