NINGSIH, TRIA UTAMI (2021) PENGARUH FINANCIAL DISTRESS, TRANSFER PRICING, DAN MANAJEMEN LABA TERHADAP TAX AVOIDANCE (Studi Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This research is to study the effect of financial distress, transfer pricing, and earning management on tax avoidance. the population in this study are mining companies listed on the Stock Exchange during the period 2015-2019. The sample selection technique uses purposive sampling. Based on predetermined criteria, 14 companies were obtained, so that the total sample used for the study amounted to 70 data. The result showed that financial distress does not have effect on tax avoidance, transfer pricng does not have efferct on tax avoidance, and earning management have effect on tax avoidace. Keyword : Financial Distress, Transfer Pricing, Earning Management, Tax Avoidance Penelitian ini bertujuan untuk menguji pengaruh financial distress, transfer pricing dan manajemen laba terhadap tax avoidance. populasi dalam penelitian ini adalah perusahaan pertambangan yang terdaftar di BEI selama periode tahun 2015-2019. Teknik pemilihan sampel menggunakan purposive sampling. Berdasarkan kriteria-kriteria yang telah ditentukan, diperoleh 14 perusahaan, sehingga total sampel yang digunakan berjumlah 70 data. Hasil pengujian menunjukkan bahwa financial distress tidak berpengaruh terhadap tax avoidance, transfer pricing tidak berpengaruh terhadap tax avoidance, dan manajemen laba berpengaruh terhadap tax avoidance. Kata Kunci : Financial Distress, Transfer Pricing, Manajemen Laba, Tax Avoidance
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43216110389 |
| Uncontrolled Keywords: | Financial Distress, Transfer Pricing, Manajemen Laba, Tax Avoidance |
| Subjects: | 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan 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: | 06 Sep 2023 01:28 |
| Last Modified: | 06 Sep 2023 01:28 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/80383 |
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