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* Corresponding Author
Konsentrasi Kepemilikan, Penentuan Harga Transfer dan Penggeseran Laba pada Perusahaan Nonkeuangan
https://doi.org/10.22146/abis.v13i1.104854 Ifandry Tampubolon(1*)
(1) Master of Accounting, Faculty of Economics and Business, Universitas Gadjah Mada, Yogyakarta
(*) Corresponding Author
Abstract
Metode Penelitian – Metode penelitian ini menggunakan metode kuantitatif dengan menggunakan data sekunder. Data yang digunakan dalam penelitian ini adalah laporan tahunan seluruh perusahaan nonkeuangan yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2018 hingga 2020 serta tax rate table KPMG sebagai sumber pengambilan data penelitian. Pengambilan sampel dilakukan secara purposive sampling dan didapatkan sample sebanyak 143 perusahaan.
Temuan – Temuan penelitian ini menunjukkan bahwa adanya penentuan harga transfer berpengaruh signifikan positif terhadap penggeseran laba. Hal ini membuktikan bahwa perusahaan multinasional yang melakukan penentuan harga transfer cenderung akan melakukan penggeseran laba dari yuridiksi pemajakan dengan tarif pajak yang lebih tinggi ke yuridiksi pemajakan dengan tarif yang lebih rendah. Adanya konsenstrasi kepemilikan tidak memengaruhi hubungan antara penentuan harga transfer terhadap penggeseran laba. Hal ini bisa saja terjadi karena perusahaan tidak berfokus kepada pemegang saham dengan konsentrasi kepemilikan yang lebih tinggi saja, melainkan berfokus kepada semua stakeholder lainnya.
Orisinalitas – Penelitian ini menambahkan adanya peran konsentrasi kepemilikan perusahaan pada pengaruh penentuan harga transfer terhadap penggeseran laba. Penelitian ini juga menggunakan alat ukur yang berbeda dari penelitian terdahulu dan sampel yang lebih banyak, serta mempertimbangkan faktor covid-19 sebagai kontrol agar dapat melihat hasil yang lebih komprehensif.
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DOI: https://doi.org/10.22146/abis.v13i1.104854
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