ANGGELAH, LIYA (2025) PENGARUH BEBAN PAJAK, LEVERAGE DAN PROFITABILITAS, TERHADAP TRANSFER PRICING (Studi empiris pada Perusahaan Manufaktur Sub-sektor Makanan & Minuman sesuai klasifikasi IDX-IC yang terdaftar di Bursa Efek Indonesia Periode 2019-2022). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This research aims to analyze the influence of “Tax Burden, Profitability, And Leverage on the Implementation of Transfer Pricing”. The Population in food and beverage companies listed on the Indonesia Stock Exchange during the 2019 – 2022 period. The study was conducted using a sample of 28 selected companies listed on the Indonesia Stock Exchange. The sample determination employed the purposive sampling method, and the criteria were predetermined by the researcher using a causal relationship design. Therefore, the data analysis utilized statistical analysis and a form of multiple linear regression test using SPSS version 25 Keywords: Tax Burden, Profitability, Leverage, Transfer Pricing Penelitian ini bertujuan untuk menganalisis Pengaruh Beban Pajak, Profitabilitas Dan Leverage Terhadap Penerapan Transfer Pricing. Populasi yang digunakan adalah seluruh perusahaan makanan & minuman yang terdaftar di Bursa Efek Indonesia (BEI) serta menerbitkan laporan tahunan dan laporan keberlanjutan periode 2019- 2022. Sampel yang digunakan dalam penelitian ini sebanyak 28 dari 72 perusahan yang memenuhi kriteria. Pengambilan sampel dilakukan dengan menggunakan metode purposive sampling. Penentuan sampel menggunakan metode purposive sampling dan kriteria yang telah ditentukan peneliti menggunakan desain hubungan kausal. Oleh karena itu, analisi data yang digunakan adalah analisi statistic dan bentuk uji regresi linear bergana dengan menggunan aplikasi SPSS versi 25. Kata Kunci: Beban Pajak, Profitabilitas, Leverage, Transfer Pricing
| Item Type: | Thesis (S1) |
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| Call Number CD: | FE/AK. 25 296 |
| NIM/NIDN Creators: | 43218120079 |
| Uncontrolled Keywords: | Beban Pajak, Profitabilitas, Leverage, Transfer Pricing |
| Subjects: | 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan 300 Social Science/Ilmu-ilmu Sosial > 340 Law/Ilmu Hukum > 343 Military, Defense, Public Property, Public Finance, Tax, Trade (Commerce), Industrial Law/Militer, Pertahanan, Properti Publik, Keuangan Publik, Perpajakan, Perdagangan (Perdagangan), Hukum Industri |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | khalimah |
| Date Deposited: | 15 Nov 2025 07:27 |
| Last Modified: | 15 Nov 2025 07:27 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/100134 |
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