GABRIELLA, GABRIELLA (2024) PENGARUH LEVERAGE DAN PROFITABILITAS TERHADAP TAX AVOIDANCE DENGAN TRANSFER PRICING SEBAGAI VARIABEL MODERASI. S2 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to analyze the effect of leverage and profitability on tax avoidance with transfer pricing as a moderating variable. This study was conducted on manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2021-2023 (3 years). Data were collected from the company's financial statements and analyzed using the Eviews application. The determination of the sample for this study was using the Purposive Sampling method and the analysis used panel data with the multiple regression method. The results of the study indicate that leverage has no effect on tax avoidance, profitability has a negative effect on tax avoidance, transfer pricing is able to positively moderate the effect of leverage and profitability on tax avoidance. The novelty of this study lies in the use of transfer pricing as a moderating variable in the relationship between leverage, profitability, and tax avoidance. This study provides a managerial contribution by identifying factors that influence tax avoidance and the role of transfer pricing in strengthening or weakening this influence. The results of this study are expected to be a reference for company management in formulating more effective and efficient financial policies in managing the company's tax burden. Keywords: Leverage, Profitability, Transfer pricing, Transfer pricing. Penelitian ini bertujuan untuk menganalisis pengaruh leverage dan profitabilitas terhadap tax avoidance dengan transfer pricing sebagai variabel moderasi. Penelitian ini dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021-2023 (3 tahun). Data dikumpulkan dari laporan keuangan perusahaan dan dianalisis menggunakan aplikasi Eviews. Penentuan sampel penelitian ini adalah menggunakan metode Purposive Sampling dan analisis menggunakan data panel dengan metode Moderate Regression Analysis. Hasil penelitian menunjukkan bahwa leverage tidak memiliki pengaruh terhadap tax avoidance, profitabilitas berpengaruh negatif terhadap tax avoidance, transfer pricing mampu memoderasi positif pengaruh leverage dan profitabilitas terhadap tax avoidance. Novelty dari penelitian ini terletak pada penggunaan transfer pricing sebagai variabel moderasi dalam hubungan antara leverage, profitabilitas, dan tax avoidance. Penelitian ini memberikan kontribusi manajerial dengan mengidentifikasi faktor-faktor yang mempengaruhi tax avoidance dan peran transfer pricing dalam memperkuat atau melemahkan pengaruh tersebut. Hasil penelitian ini diharapkan dapat menjadi referensi bagi manajemen perusahaan dalam merumuskan kebijakan keuangan yang lebih efektif dan efisien dalam mengelola beban pajak perusahaan. Kata Kunci: Leverage, Profitabilitas, Penghindaran Pajak, Transfer pricing.
| Item Type: | Thesis (S2) |
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| NIM/NIDN Creators: | 55520120003 |
| Uncontrolled Keywords: | Leverage, Profitabilitas, Penghindaran Pajak, Transfer pricing. |
| Subjects: | 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 > 380 Commerce, Communications, Transportation (Perdagangan, Komunikasi, Transportasi) > 382 International Commerce, Foreign Trade/Perdagangan Internasional > 382.7 Tariff Policy/Kebijakan Tarif |
| Divisions: | Pascasarjana > Magister Akuntansi |
| Depositing User: | khalimah |
| Date Deposited: | 18 Sep 2026 11:18 |
| Last Modified: | 18 Sep 2026 11:18 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/103964 |
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