AMALIAH, AYU NUR (2023) PENGARUH LEVERAGE, LIKUIDITAS, DAN TRANSFER PRICING TERHADAP TAX AVOIDANCE DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI. S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
The purpose of the research is to know the effect of leverage, liquidity, and transfer pricing on tax avoidance with profitability as a moderating variabel. The population in this research is the sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2021. The type of research used in this research is a causal design. Sampling in this research using purposive sampling method with a total sample of 120 companies. The data analysis method used for this research is the multiple linear regression analysis method and the regression analysis method (MRA) with the SPSS version 25 program. The results of this study indicate that (1) Leverage has a positive effect on tax avoidance, (2) Liquidity has no effect on tax avoidance, (3) Transfer pricing has no effect on tax avoidance, (4) Profitability weakens the negative effect of leverage on tax avoidance. (5) Profitability is unable to moderated the effect of liquidity on tax avoidance, (6) Profitability is unable to moderated the effect of transfer pricing on tax avoidance. Keyword : Leverage, liquidity, transfer pricing, tax avoidance, and profitability. Penelitian ini bertujuan untuk menganalisis Pengaruh Leverage, Likuiditas, dan Transfer Pricing Terhadap Tax Avoidance dengan Profitabilitas sebagai Variabel Moderasi. Populasi dalam penelitian ini adalah perusahaan-perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) dengan periode tahun 2019-2021. Jenis penelitian yang digunakan dalam penelitian ini adalah desain kausal. Pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling dengan jumlah sampel sebanyak 120 perusahaan. Metode analisis data yang digunakan untuk penelitian ini adalah metode analisis regresi linear berganda dan metode regression analysis (MRA) dengan program SPSS versi 25. Hasil Penelitian ini menunjukkan bahwa (1) Leverage berpengaruh positif terhadap tax avoidance, (2) Likuiditas tidak berpengaruh terhadap tax avoidance, (3) Transfer Pricing tidak berpengaruh terhadap tax avoidance. (4) Profitabilitas memperlemah pengaruh negatif leverage terhadap tax avoidance, (5) Profitabilitas tidak mampu memoderasi pengaruh likuiditas terhadap tax avoidance, (6) Profitabilitas tidak mampu memoderasi pengaruh transfer pricing terhadap tax avoidance. Kata kunci : Leverage, Likuiditas, Transfer Pricing, Tax Avoidance, dan Profitabilitas.
| Item Type: | Thesis (S1) |
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| Call Number CD: | FE/AK. 23 030 |
| Call Number: | SE/32/23/069 |
| NIM/NIDN Creators: | 43219010045 |
| Uncontrolled Keywords: | Leverage, Likuiditas, Transfer Pricing, Tax Avoidance, dan Profitabilitas. |
| Subjects: | 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 > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.5 Accounting in Specific Areas/Akuntansi di Daerah Tertentu |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | MILA RISKA |
| Date Deposited: | 12 May 2023 04:43 |
| Last Modified: | 12 May 2023 04:43 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/76508 |
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