PENGARUH THIN CAPITALIZATTION, CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN TRANSFER PRICING TERHADAP TAX AVOIDANCE (Studi Pada Perusahaan Manufaktur Subsektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2020-2023)

M. ERBI, FAREL.K.H (2026) PENGARUH THIN CAPITALIZATTION, CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN TRANSFER PRICING TERHADAP TAX AVOIDANCE (Studi Pada Perusahaan Manufaktur Subsektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2020-2023). Diploma thesis, UIN RADEN INTAN LAMPUNG.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh Thin Capitalization, Corporate Social Responsibility (CSR), dan Transfer Pricing terhadap Tax Avoidance pada perusahaan manufaktur subsector makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020-2023. Latar belakang penelitian ini didasari oleh dugaan tax avoidance yang melibatkan PT Adaro Energy Tbk., serta inkonsistensi hasil penelitian terdahulu mengenai pengaruh Thin Capitalization, CSR, dan Transfer Pricing terhadap Tax Avoidance. Penelitian ini menggunakan pendekatan kuantitatif asosiatif dengan data sekunder berupa laporan keuangan tahunan dari 10 perusahaan manufaktur subsector makanan dan minuman yang terdaftar di BEI, dengan total 95 sampel. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Data dianalisis menggunakan perangkat lunak Eviews 13, melalui uji statistik deskriptif, uji regresi data panel (uji Chow, uji Hausman dan uji Lagrange Multiplier), uji asumsi klasik (multikolinearitas dan heteroskedastisitas), serta uji hipotesis (uji parsial t dan koefisien determinasi R²). Hasil penelitian menunjukkan bahwa Thin Capitalization (X1) tidak berpengaruh signifikan terhadap Tax Avoidance (Y), dengan nilai probabilitas 0.6144. Pada CSR (X2) tidak berpengaruh signifikan terhadap Tax Avoidance (Y), dengan nilai probabilitas 0.5346. Namun, Transfer Pricing (X3) berpengaruh signifikan terhadap Tax Avoidance (Y), dengan nilai probabilitas 0.0358. Nilai adjusted Rsquared sebesar 0.055161 menunjukkan bahwa 5,5% variasi nilai perusahaan dapat dijelaskan oleh ketiga variabel independen, sementara sisanya 94,5% dipengaruhi oleh faktor lain di luar model. ABSTRACT This study aims to analyze the influence of Thin Capitalization, Corporate Social Responsibility (CSR), and Transfer Pricing on Tax Avoidance in food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2020– 2023.The background of this research is based on the alleged tax avoidance case involving PT Adaro Energy Tbk., as well as the inconsistency of previous research findings regarding the influence of Thin Capitalization, CSR, and Transfer Pricing on Tax Avoidance. This study uses a quantitative associative approach with secondary data in the form of annual financial reports from 10 food and beverage sub-sector manufacturing companies listed on the IDX, with a total of 95 samples. The sampling technique used is purposive sampling. The data were analyzed using EViews 13 software through descriptive statistics, panel data regression tests (Chow test, Hausman test, and Lagrange Multiplier test), classical assumption tests (multicollinearity and heteroscedasticity tests), and hypothesis testing (partial t-test and coefficient of determination R²). The results show that Thin Capitalization (X1) has no significant effect on Tax Avoidance (Y), with a probability value of 0.6144. Similarly, CSR (X2) does not have a significant effect on Tax Avoidance (Y), with a probability value of 0.5346. However, Transfer Pricing (X3) has a significant effect on Tax Avoidance (Y), with a probability value of 0.0358.The adjusted R-squared value of 0.055161 indicates that 5.5% of the variation in tax avoidance can be explained by the three independent variables, while the remaining 94.5% is influenced by other factors outside the model.

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