MERPATI RIASTUTI, RIZKY (2020) PENGARUH PROFITABILITAS, LEVERAGE, DAN TRANSFER PRICING TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur Sektor Barang Konsumer Yang Terdaftar di Bursa Efek Indonesia periode 2014 Sampai 2018). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
The purpose of this research is to determine the effect of profitability, leverage and transfer pricing against corporate tax avoidance. The object of this research is consumer good industry companies listed of the Indonesia Stock Exchange in 2014-2018. This research was conducted using a sample of 27 selected companies listed on the Indonesia Stock Exchange. Determination of the sample using a purposive sampling method with criteria determined by researchers using a casual relationship design. Therefore, the analysis of the data used is statistical analysis in the form of multiple linear regression tests. The results of this study show that partially, profitability and transfer pricing variables has not effect on tax avoidance, while leverage influence tax avoidance. The simultaneous test results in this study indicate that jointly variable utilization of profitability, leverage, and transfer influence the tax avoidance. Keywords: tax avoidance, profitability, leverage, transfer pricing, Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, leverage dan transfer pricing terhadap tax avoidance. Objek penelitian ini adalah perusahaan manufaktur sektor barang konsumer yang terdaftar di Burs Efek Indonesia tahun 2014-2018. Penelitian ini dilakukan menggunakan sampel sebanyak 27 perusahaan terpilih yang terdaftar di Bursa Efek Indonesia. Penentuan sampel menggunakan metode purposive sampling dan kriteria yang telah ditentukan peneliti menggunakan desain hubungan kausal. Karena itu, analisis data yang digunakan adalah analisis statistic dam bentuk uji regresi linear berganda. Hasil penelitian ini menunjukan bahwa secara parsial, variabel proftabilitas dan transfer pricing tidak berpengaruh terhadap tax avoidance, sedangkan leverage dan berpengaruh terhadap tax avoidance. Hasil uji secara simultan pada penelitian ini menunjukan bahwa secara bersama-sama variabel profitabilitas, leverage, dan transfer pricing berpengaruh secara signifikan terhadap tax avoidance. Kata Kunci: tax avoidance, profitabilitas, leverage, transfer pricing.
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK. 20 009 |
| NIM/NIDN Creators: | 43216010077 |
| Additional Information: | tax avoidance, profitabilitas, leverage, transfer pricing. |
| Subjects: | 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 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.46 Tax Accounting/Akuntansi Pajak |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Dede Muksin Lubis |
| Date Deposited: | 29 Jan 2022 03:51 |
| Last Modified: | 03 Feb 2022 03:05 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/54917 |
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