Pengaruh Transfer Pricing dan Debt Shifting terhadap Tax Avoidance

Aprilia, Karen Monica (2026) Pengaruh Transfer Pricing dan Debt Shifting terhadap Tax Avoidance. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This study aims to analyze the effect of transfer pricing and debt shifting on tax avoidance in energy sector mining companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. This study uses secondary data obtained from the annual audited financial statements of companies listed on the IDX. The population in this study is all energy sector mining companies listed on the IDX, with sampling techniques using purposive sampling to obtain a number of companies that meet the research criteria. The data analysis method used is multiple linear regression analysis. The results show that transfer pricing does not have a significant effect on tax avoidance, indicating that transactions with related parties are strictly regulated through transfer pricing documentation regulations, thereby limiting the scope for price manipulation. Meanwhile, debt shifting has a positive and significant effect on tax avoidance, indicating that an increase in the proportion of related party debt is used as a mechanism for tax avoidance. This study is expected to contribute to the development of taxation literature, serve as a reference for future researchers, and provide input for the government, regulators, and the public in understanding tax avoidance practices in the mining sector.

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