Pengaruh Transfer Pricing, Intangible Asset, dan Thin Capitalization terhadap Pemanfaatan Tax Haven pada Perusahaan Pertambangan di Bursa Efek Indonesia Tahun 2017 - 2022

Abstract

This study aims to determine and analyze the effect of transfer pricing, intangible assets, and thin capitalization on the use of tax havens in mining companies on the Indonesia Stock Exchange in 2017 - 2022. Some previous research on the utilization of tax havens showed different results, therefore this research needs to be done to re-test the theory of tax haven. This research uses a quantitative approach with an emphasis on associative relationships. The data used in this study are secondary data derived from financial statements and annual reports of mining companies during the period 2017 to 2022. The technique of determining the sample in this study is purposive sampling where out of 59 companies listed on the Indonesia Stock Exchange there are 11 companies that meet the criteria and become samples. The data analysis technique used is descriptive statistical analysis and logistic regression analysis. Based on the results of data processing using logistic regression analysis with SPSS 26 software, it is known that partially intangible assets and thin capitalization have a positive and significant effect on the use of tax havens. Meanwhile, transfer pricing has no significant effect on tax haven utilization.