PENGARUH TRANSFER PRICING DAN EARNING MANAGEMENT TERHADAP TAX AVOIDANCE DIMODERASI OLEH PROFITABILITAS (Studi empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2018-2021)

FIRDAUS, ALIF RONAN (2022) PENGARUH TRANSFER PRICING DAN EARNING MANAGEMENT TERHADAP TAX AVOIDANCE DIMODERASI OLEH PROFITABILITAS (Studi empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2018-2021). S1 thesis, Universitas Mercu Buana Bekasi.

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Abstract

ABSTRACT This study examines the “effect of transfer pricing and earning management on tax avoidance with profitability as moderating variable”. The population that used is manufacturing companies listed on the Indonesia Stock Exchange (IDX) and publish annual reports and sustainability reports for the 2018-2021 period. The sample used in this study were 38 companies that met the criteria from the total of 186 companies. Sampling was carried out by using purposive sampling method. Analysis of the data used in this study using data panel regression analysis with the Eviews 9 application tools. The results of this study indicate that transfer pricing as measured by RPT has a negative effect on tax avoidance. However, earning management measured by DAC has a positive effect on tax avoidance. The moderating variable, profitability as measured by ROA, can’t moderate the relationship between transfer pricing and earning management on tax avoidance Keywords : Transfer Pricing, Earning Management, Tax Avoidance, Profitabilitas ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh transfer pricing dan earning management terhadap tax avoidance dengan profitabilitas sebagai variabel moderasi. Populasi yang digunakan adalah seluruh perusahaan manufaktur yang terdaftar di bursa efek indonesia (BEI) pada periode 2018-2021. Sampel yang digunakan dalam penelitian ini sebanyak 38 perusahaan yang memenuhi kriteria dari total 186 perusahaan. Pengambilan sampel dilakukan dengan menggunakan metode purposive sampling. Analisis data yang digunakan dalam penelitian ini menggunakan Analisis Regresi Data Panel dengan alat aplikasi Eviews 9. Hasil penelitian ini menunjukan bahwa variabel transfer pricing yang diukur dengan RPT berpengaruh negatif terhadap tax avoidance. Namun variabel earning management yang diukur dengan DAC berpengaruh positif terhadap tax avoidance. Adapun variabel moderasi yaitu profitabilitas yang diukur dengan ROA tidak mampu memoderasi hubungan antara transfer pricing dan earning management terhadap tax avoidance. Kata Kunci : Transfer Pricing, Earning Management, Tax Avoidance, Profitabilitas

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