PENGARUH LIKUIDITAS, TRANSFER PRICING, KEPEMILIKAN INSTITUSIONAL DAN SALES GROWTH TERHADAP TAX AVOIDANCE (Studi Empiris Perusahaan Sektor Energy yang Terdaftar di BEI Tahun 2017-2021)

UTAMI, DELA MARISA (2023) PENGARUH LIKUIDITAS, TRANSFER PRICING, KEPEMILIKAN INSTITUSIONAL DAN SALES GROWTH TERHADAP TAX AVOIDANCE (Studi Empiris Perusahaan Sektor Energy yang Terdaftar di BEI Tahun 2017-2021). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to empirically examine the effect of liquidity, transfer pricing, institutional ownership and sales growth on tax avoidance. The independent or independent variables used in this study are liquidity, transfer pricing, institutional ownership, and sales growth. While the dependent or dependent variable used in this study is tax avoidance. This research is a type of quantitative research with a causal approach and uses secondary data. The population in this study are energy sector companies listed on the Indonesia Stock Exchange (IDX) during 2017-2021. Sampling was carried out using purposive sampling method in order to obtain a sample of 9 companies and 45 observational data. Data analysis in the test is descriptive statistical test, classic assumption test, model suitability test and hypothesis testing using SPSS version 25 software. The results of this study indicate that the variable Transfer Pricing (RPT) has an effect on tax avoidance. While Liquidity (CR), Institutional Ownership and Sales Growth have no effect on tax avoidance. Keywords: Tax Avoidance, Liquidity, Transfer Pricing, Institutional Ownership and Sales Growth Penelitian ini bertujuan untuk menguji secara empiris pengaruh likuiditas, transfer pricing, kepemilikan institusional dan sales growth terhadap tax avoidance. Variabel independen atau bebas yang digunakan dalam penelitian ini yaitu likuiditas, transfer pricing, kepemilikan institusional, dan sales growth. Sedangkan variabel dependen atau terikat yang digunakan dalam penelitian ini yaitu tax avoidance. Penelitian ini merupakan jenis penelitian kuantitatif dengan pendekatan kausal dan menggunakan data sekunder. Populasi pada penelitian adalah perusahaan sektor energy yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2017-2021. Pengambilan sampel dilakukan dengan menggunakan metode purposive sampling sehingga diperoleh sampel sebanyak 9 perusahaan dan data observasi sebanyak 45 data. Analisis data dalam pengujian adalah uji statistik deskriptif, uji asumsi klasik, uji kesesuaian model dan uji hipotesis dengan menggunakan software SPSS versi 25. Hasil penelitian ini menunjukkan bahwa variabel Transfer Pricing (RPT) berpengaruh terhadap tax avoidance. Sedangkan Likuiditas (CR), Kepemilikan Institusional dan Sales Growth tidak berpengaruh terhadap tax avoidance. Kata kunci : Tax Avoidance, Likuiditas, Transfer Pricing, Kepemilikan Institusional dan Sales Growth

Item Type: Thesis (S1)
Call Number CD: FE/AK. 23 088
Call Number: SE/32/23/099
NIM/NIDN Creators: 43219010013
Uncontrolled Keywords: Tax Avoidance, Likuiditas, Transfer Pricing, Kepemilikan Institusional dan Sales Growth
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 > 657.46 Tax Accounting/Akuntansi Pajak
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 > 657.47 Fiduciary Accounting/Akuntansi Gadai
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: MILA RISKA
Date Deposited: 07 Jul 2023 05:41
Last Modified: 07 Jul 2023 05:41
URI: http://repository.mercubuana.ac.id/id/eprint/78491

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