PENGARUH TRANSFER PRICING, LEVERAGE, RISIKO PERUSAHAAN DAN MANAJEMEN LABA TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2013-2016)

ONDRIANI NAIBAHO, NOVA (2020) PENGARUH TRANSFER PRICING, LEVERAGE, RISIKO PERUSAHAAN DAN MANAJEMEN LABA TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2013-2016). S1 thesis, Universitas Mercu Buana Jakarta.

[img]
Preview
 Text (HAL COVER)
1.cover.pdf
Download (100kB) | Preview
[img]
Preview
 Text (ABSTRAK)
2.abstrak.pdf
Download (97kB) | Preview
[img]
Preview
 Text (LEMBAR PERNYATAAN)
3.lembar pernyataan.pdf
Download (274kB) | Preview
[img]
Preview
 Text (LEMBAR PENGESAHAN)
4.lembar pengesahan.pdf
Download (399kB) | Preview
[img]
Preview
 Text (KATA PENGANTAR)
5.kata pengantar.pdf
Download (190kB) | Preview
[img]
Preview
 Text (DAFTAR ISI)
6.daftar isi.pdf
Download (82kB) | Preview
[img]
Preview
 Text (DAFTAR TABEL)
7.daftar tabel.pdf
Download (142kB) | Preview
[img]
Preview
 Text (DAFTAR GAMBAR)
8.daftar gambar.pdf
Download (131kB) | Preview
[img]
Preview
 Text (DAFTAR LAMPIRAN)
9.daftar lampiran.pdf
Download (138kB) | Preview
[img] Text (BAB I)
10.bab 1.pdf
Restricted to Registered users only
Download (259kB)
[img] Text (BAB II)
11.bab 2.pdf
Restricted to Registered users only
Download (248kB)
[img] Text (BAB III)
12.bab 3.pdf
Restricted to Registered users only
Download (315kB)
[img] Text (BAB IV)
13.bab 4.pdf
Restricted to Registered users only
Download (356kB)
[img] Text (BAB V)
14.bab 5.pdf
Restricted to Registered users only
Download (158kB)
[img] Text (DAFTAR PUSTAKA)
15.daftar pustaka.pdf
Restricted to Registered users only
Download (248kB)
[img] Text (LAMPIRAN)
16.lampiran.pdf
Restricted to Registered users only
Download (286kB)

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh transfer pricing, leverage, risiko perusahaan dan manajemen laa terhadap penghindaran pajak perusahaan. Penghindaran pajak diukur menggunakan cash effective tax rate. Jenis penelitian yang digunankan adalah penellitian kuantitatif. Data yang digunakan dalam penelitian ini merupakan data skunder berupa laporan tahunan (annual report) perusahaan sector manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2013-2016. Populasi penelitian adalah 105 perusahaan manufaktur yang terdaftar di BEI periode tahun 2013-2016. Sampel yang digunakan diselesaikan dengan menggunakan metode purposive sampling, setelah eliminasi data dengan beberapa kriteria diperoleh 14 perusahaan dengan periode 2013-2016. Metode pengujian data yang digunakan dalam penelitian ini adalah analisis regresi berganda dengan pengujian menggunakan aplikasi SPSS 20. Hasil penelitian ini menunjukan bahwa secara parsial, variabel transfer pricing dan manajemen laba tidak memiliki pengaruh terhadap penghindaran pajak, sedangangkan variabel leverage dan risiko perusahaan memiliki pengaruh yang signifikan terhadap penghindaran pajak. Hasil uji secara simultan pada penelitian ini menunjukan bahwa secara bersama-sama variabel transfer pricing, leverage, risiko perusahaan dan manajemen laba memiliki pengaruh secara signifikan terhadap penghindaran pajak perusahaan di Indonesia. Kata kunci: Transfer Pricing, Leverage, Risiko Perusahaan, Manajemen Laba, Penghindaran Pajak The purpose of this research is to determine the effect of transfer pricing, leverage, corporate risk and earning management on tax avoidance. Tax avoidance measured by cash effective tax rate. The type of this research is quantitative research. The data used in this research is secondary data in the form of annual report of manufacturing sector companies listed on the Indonesia Stock Exchange in 2013-2016. The research population was 105 manufacturing companies that listed in BEI during 2013-2016. The sample were selected by using purposive sampling method, after eliminating data with several criteria, 14 companies are identified as sampel during observation period on 2013-2016. The method of data testing used in this study is multiple regression analysis with applications testing using SPSS 20. The results of this research showed that partially, transfer pricing and earning management variables has not significantly effect on tax avoidance, while the leverage and corporate risk variables has significantly effect on tax avoidance. The results of simultaneously test in this research showed that transfer pricing, leverage, corporate and earning management variables simultaneously has significantly effect on tax avoidance of companies in Indonesia. Keywords: tax avoidance, transfer pricing, leveragae, corporate risk. Earning management.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 467
NIM/NIDN Creators: 43213120383
Additional Information: Transfer Pricing, Leverage, Risiko Perusahaan, Manajemen Laba, Penghindaran Pajak.
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan
100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 155 Differential and Developmental Psychology/Psikologi Diferensial dan Psikologi Perkembangan > 155.9 Environmental Psychology/Psikologi Lingkungan > 155.93 Influence of Specific Situations/Pengaruh Situasi Tertentu
300 Social Science/Ilmu-ilmu Sosial > 350 Public Administration and Military Science/Administrasi Negara dan Ilmu Kemiliteran > 354 Administration of Economy/Departemen Perekonomian
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
800 Literatures/Kesusastraan > 800. Literatures/Kesusastraan > 801 Philosophy and Theory of Literatures/Filsafat dan Teori Kesusastraan > 801.3 Value, Influence, Effect/Nilai, Pengaruh, Efek
Divisions: Fakultas Ekonomi dan Bisnis > Manajemen
Depositing User: Dede Muksin Lubis
Date Deposited: 13 Jan 2022 12:03
Last Modified: 12 May 2022 03:22
URI: http://repository.mercubuana.ac.id/id/eprint/54247

Actions (login required)

View Item View Item
UMB Repository is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.