DETERMINAN INDIKATOR NEGARA SUAKA PAJAK MENURUT KETENTUAN PERPAJAKAN INDONESIA (Studi Empiris pada Perusahaan Multinasional yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2017)

Abstract

This study aims to analyze the effect of transfer pricing, intangible assets, the relationship between transfer pricing and intangible assets, withholding taxes, management remuneration, multinationality, and corporate governance structures towards the development of tax haven country indicators according to Indonesian taxation, carried out by multinational companies listed on the Indonesia Stock Exchange. This study is a development of the research conducted by Taylor, Richardson, and Taplin (2013). In this study, the state uses interval tax, whereas in previous studies using a nominal scale. All independent variables are used using a ratio scale, whereas in the previous study there were three independent variables needed to use a nominal scale such as transfer pricing, withholding taxes, and corporate governance structures. There are four control variables, namely company size, leverage, return on assets, and market to book ratio. The sample of this study was ten multinational companies with a five years research period (2013-2017). Random sampling techniques were used as a method of selecting research samples. The data used is secondary data consisting of published financial statements. The analysis method chosen is panel data regression with the FEM model (Fix Effect Model) using software Eviews ver 10. The statement of the hypothesis in this study is transfer prices, intangible assets, the relationship between transfer prices and intangible assets, taxes, management remuneration, multinationality has a positive influence on the use of the tax asylum state, while the corporate governance structure has a negative influence on the use of the tax haven country. The results of this study explain the transfer pricing, intangible assets, the relationship between transfer pricing and intangible assets, withholding taxes, and corporate governance structures that do not provide an influence on the use of the tax haven country. While multinationality has a positive influence on the use of the tax haven country.