PENGARUH PROFITABILITAS, DEWAN KOMISARIS INDEPENDEN DAN TRANSFER PRICING TERHADAP TAX AVOIDANCE (Studi Kasus Perusahaan Sektor Makanan dan Minuman yang Terdaftar di BEI Tahun 2019 - 2023)

OCTAVIA, SALSA BILA (2025) PENGARUH PROFITABILITAS, DEWAN KOMISARIS INDEPENDEN DAN TRANSFER PRICING TERHADAP TAX AVOIDANCE (Studi Kasus Perusahaan Sektor Makanan dan Minuman yang Terdaftar di BEI Tahun 2019 - 2023). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to analyze the effect of Profitability, Independent Board of Commissioners, and Transfer Pricing on Tax Avoidance (A Case Study of Food and Beverage Sector Companies Listed on the Indonesia Stock Exchange in 2019– 2023) using a quantitative research approach. The population in this study includes all food and beverage companies listed on the Indonesia Stock Exchange during the period from 2019 to 2023. The sample will be selected using a non-probability sampling technique with a purposive sampling method, resulting in 100 observational data points. The data analysis method used is multiple linear regression analysis. The results of the study indicate that profitability has a positive and significant effect on tax avoidance. On the other hand, the independent board of commissioners has a negative and significant effect on tax avoidance. Meanwhile, transfer pricing does not have a significant effect on tax avoidance Keywords: Profitability, Independent Board of Commissioners, Transfer Pricing, Tax Avoidance Penelitian ini bertujuan untuk menganalisis pengaruh Profitabilitas, Dewan Komisaris Independen dan Transfer Pricing terhadap Tax Avoidance (Studi Kasus Perusahaan Studi Kasus Perusahaan Sektor Makanan dan Minuman yang Terdaftar di BEI Tahun 2019 – 2023) dengan menggunakan jenis data penelitian kuantitatif. Populasi yang menjadi objek penelitian adalah semua perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia pada rentang waktu 2019 hingga 2023. Penentuan sampel akan menggunakan teknik non-probability sampling dengan metode purposive sampling sehingga diperoleh 100 data observasi. Metode analisis data menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh positif dan signifikan terhadap tax avoidance. Di sisi lain, dewan komisaris independen berpengaruh negatif dan signifikan terhadap tax avoidance. Adapun transfer pricing tidak berpengaruh signiifikan terhadap tax avoidance. Kata Kunci: Profitabilitas, Dewan Komisaris Independen, Transfer Pricing, Tax Avoidance

Item Type: Thesis (S1)
NIM/NIDN Creators: 43219120062
Uncontrolled Keywords: Profitabilitas, Dewan Komisaris Independen, Transfer Pricing, Tax Avoidance
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 320 Political dan Government Science/Ilmu Politik dan Ilmu Pemerintahan > 322 Relation of The State of Organized Groups/Hubungan Negara dengan Kelompok Sosial yang Terorganisir > 322.3 Business and Industry/Bisnis dan Industri
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 30 Jan 2026 01:36
Last Modified: 30 Jan 2026 01:36
URI: http://repository.mercubuana.ac.id/id/eprint/100779

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