Perbandingan Penghindaran Pajak Pada Perusahaan Manufaktur Di Negara Berkembang Periode 2020-2022 (Indonesia,Thailand, Philipina)

Cahyani, Ardhia Pramesti Regita (2024) Perbandingan Penghindaran Pajak Pada Perusahaan Manufaktur Di Negara Berkembang Periode 2020-2022 (Indonesia,Thailand, Philipina). Skripsi thesis, Universitas Wiraraja.

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Abstract

Penelitian ini bertujaun untuk menganalisis perbandingan praktik penghindaran pajak pada perusahaan manufaktur di Negara berkembang di kawasan Asia khususnya di Indonesia, Thailand, dan Philipina selama periode 2020-2022. Penghindaran pajak diukur menggunakan Cash Effective Tax Rate (CETR). Metodologi penelitian yang digunakan adalah metode kuantitatif dengan melibatkan analisis statistik deskriptif dan uji T dengan jenis independen sampel t-test, dengan memanfaatkan software seperti Microsoft Excel dan SPSS. Hasil penelitian ini menunjukkan bahwa terdapat variasi dalam tingkat penghindaran pajak di antara ketiga Negara yang diteliti. Ditemukan bahwa perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia memiliki nilai CETR lebih rendah dibandingkan dengan Negara Thailand dan Philipina. Hal ini mengindikasi bahwa tingkat penghindaran pajak yang lebih tinggi. Penelitian ini memberikan wawasan mengenai tren penghindaran pajak yang dapat digunakan sebagai dasar untuk evaluasi dan perbaikan kebijakan pajak di masa depan. Kata Kunci: Penghindaran Pajak, Cash Effective Tax Rate (CETR), Negara Berkembang, Kebijakan Pajak ABSTRACT Ardhia Pramesti Regita Cahyani. 2024. "Comparison of Tax Avoidance in Manufacturing Companies in Developing Countries for the 2020-2022 Period (Indonesia, Thailand, Philippines). Thesis: Accounting Study Program, Faculty of Economics and Business. Advisor: Moh. Faisol, S.E., M.SA., Ak., CA., ACPA This research aims to analyze the comparison of tax avoidance practices in manufacturing companies in developing countries in the Asian region, especially in Indonesia, Thailand and the Philippines during the 2020-2022 period. Tax avoidance is measured using the Cash Effective Tax Rate (CETR). The research methodology used is a quantitative method involving descriptive statistical analysis and T tests with independent sample t-tests, using software such as Microsoft Excel and SPSS. The results of this study indicate that there are variations in the level of tax avoidance among the three countries studied. It was found that manufacturing companies listed on the Indonesian Stock Exchange have lower CETR values compared to Thailand and the Philippines. This indicates that the level of tax avoidance is higher. This research provides insight into tax avoidance trends that can be used as a basis for evaluating and improving tax policy in the future. Keywords: Tax Avoidance, Cash Effective Tax Rate (CETR), Developing Countries, Tax Policy

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