LESTARI, PUTRI YUNI (2021) PENGARUH TRANSFER PRICING DAN EARNING MANAGEMENT TERHADAP TAX AVOIDANCE DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Sektor Pertambangan dan Pertanian Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2019). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This research is motivated by the phenomenon of tax avoidance by several companies both domestically and abroad, as well as the fact that the Indonesian government's tax revenue target has not been achieved. The purpose of this study was to analyze and determine the effect of transfer pricing and earnings management on tax avoidance and to determine the ability of firm size as a moderating variable. Taking research samples from the population of mining and agriculture companies listed on the Indonesia Stock Exchange for the 2017-2019 period, the sample selection was carried out using the purposive sampling method, until 54 samples met the criteria. Through multiple linear regression analysis, the test found that transfer pricing has a significant positive effect on tax avoidance and earnings management has no significant effect on tax avoidance. Then the moderated regression analysis test found that firm size was not able to moderate transfer pricing and earnings in influencing tax avoidance. Keywords : Transfer Pricing, Earning Management, Tax Avoidance, Firm Size Penelitian ini dilatarbelakangi oleh fenomena penghindaran pajak yang dilakukan beberapa perusahaan baik di dalam negeri maupun luar negeri, serta fakta bahwa belum tercapainya target penerimaan pajak pemerintah Indonesia. Tujuan dari penelitian ini adalah untuk menganalisis dan mengetahui pengaruh transfer pricing dan earning management terhadap tax avoidance dan mengetahui kemampuan firm size sebagai variabel moderasi. Mengambil sampel penelitian dari populasi perusahaan sektor pertambangan dan pertanian yang terdaftar di BEI periode 2017-2019, pemilihan sampel dilakukan dengan metode purposive sampling, hingga didapat 54 sampel yang memenuhi kriteria. Dengan analisis linear berganda didapati hasil bahwa transfer pricing berpengaruh positif signifikan terhadap tax avoidance dan earning management tidak berpengaruh signifikan terhadap tax avoidance. Kemudian dengan uji moderated regression analysis diapati bahwa firm size tidak mampu memoderasi transfer pricing dan earning management dalam mempengaruhi tax avoidance. Kata kunci : Transfer Pricing, Earning Management, Tax Avoidance, Firm Size
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43217110273 |
| Uncontrolled Keywords: | Transfer Pricing, Earning Management, Tax Avoidance, Firm Size |
| Subjects: | 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan 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 > Akuntansi |
| Depositing User: | CALVIN PRASETYO |
| Date Deposited: | 05 Aug 2023 08:17 |
| Last Modified: | 05 Aug 2023 08:17 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/80021 |
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