Pengaruh Profitabilitas, Likuiditas, dan Transfer Pricing terhadap Tax Avoidance pada Perusahaan Manufaktur Sub­-sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2024

Napitupulu, Maria Devi Cristy Br (2025) Pengaruh Profitabilitas, Likuiditas, dan Transfer Pricing terhadap Tax Avoidance pada Perusahaan Manufaktur Sub­-sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2024. S1 thesis, Universitas Kristen Indonesia.

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Abstract

Setiap entitas bisnis pada dasarnya berorientasi pada pencapaian laba maksimum, sehingga cenderung menghindari pemenuhan kewajiban perpajakan secara sukarela (voluntary tax compliance). Sebagai respons atas tingginya beban pajak, sejumlah perusahaan mengambil langkah legal seperti tax avoidance untuk menekan kewajiban fiskal. Tujuan dari studi ini adalah agar dapat menelaah pengaruh profitabilitas, likuiditas, dan strategi transfer pricing terhadap praktik penghindaran pajak pada perusahaan manufaktur subsektor makanan dan minuman yang tercatat di Bursa Efek Indonesia selama kurun waktu 2021 sampai 2024. Studi ini dilaksanakan dengan pendekatan kuantitatif melalui metode purposive sampling, dan menghasilkan 30 perusahaan sebagai sampel yang dipilih berlandaskan kriteria tertentu: tidak mengalami kerugian, mempunyai hubungan istimewa, menyajikan laporan keuangan dalam mata uang Rupiah, serta menerbitkan laporan tahunan secara lengkap selama periode studi. Analisis uji t mengindikasikan bahwasanya profitabilitas dan likuiditas tidak menunjukkan pengaruh signifikan terhadap tindakan penghindaran pajak. Berbeda halnya dengan transfer pricing, yang terbukti secara signifikan berkontribusi terhadap kecenderungan perusahaan dalam melakukan tax avoidance. Selain itu, pengujian simultan melalui uji F mengonfirmasi bahwasanya ketiga variabel secara bersama-sama berpengaruh terhadap praktik tersebut. Temuan ini memperkuat urgensi pengawasan yang lebih ketat terhadap transaksi antar perusahaan yang mempunyai hubungan istimewa, mengingat celah ini sering digunakan dalam praktik penghindaran pajak. Sehingga, hasil studi ini diharapkan mampu menyediakan landasan bagi perumusan kebijakan pajak yang lebih adaptif dan selaras dengan dinamika operasional perusahaan. Kata kunci: Tax Avoidance, Profitabilitas, Likuiditas, Transfer Pricing / Every business entity is fundamentally oriented toward maximizing profits, which often leads to a reluctance to voluntarily fulfill tax obligations (voluntary tax compliance). In response to the high tax burden, many companies adopt legal strategies such as tax avoidance to reduce their fiscal liabilities. This study aims to examine the influence of profitability, liquidity, and transfer pricing strategies on tax avoidance practices among manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange during the period 2021 to 2024. This research employs a quantitative approach using purposive sampling, resulting in a sample of 30 companies selected based on specific criteria: not incurring losses during the observation period, having related party transactions, consistently preparing financial statements in Indonesian Rupiah, and publishing complete annual financial reports throughout the study period. The t-test analysis indicates that profitability and liquidity do not have a significant effect on tax avoidance practices. In contrast, transfer pricing is found to have a significant influence, suggesting that the more intensive the transfer pricing activities, the higher the company’s tendency to engage in tax avoidance. Furthermore, the F-test results confirm that all three independent variables jointly have a significant impact on tax avoidance. These findings underscore the need for stricter oversight of transactions between related entities, as these are often exploited in tax avoidance schemes. Therefore, the results of this study are expected to serve as a reference in formulating more adaptive tax policies that can effectively respond to the dynamics of corporate business practices. Keywords: Tax Avoidance, Profitability, Liquidity, Transfer Pricing

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