LAKSMITA, NOVIA (2023) PENGARUH PROFITABILITAS, LEVERAGE, TRANSFER PRICING TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2018 – 2021). S1 thesis, Universitas Mercu Buana Jakarta-Menteng.
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Abstract
This study aims to empirically examine the effect of Profitability (ROA), Leverage (DER), and Transfer Pricing (TNMM) on Tax Avoidance in mining companies listed on the Bursa Efek Indonesia during 2018 - 2021. The object of this research uses mining companies listed on the Bursa Efek Indonesia during 2018 - 2021. The sample of this research is 92 samples from 23 companies that fulfil the sampling criteria. The sampling technique used in this research is purposive sampling method. The method used in this study is multiple linear analysis consisting of independent variables and the dependent variable using SPSS 25 software. The results of this study indicate that Profitability has a negative effect on Tax Avoidance, while Leverage and Transfer Pricing have no effect on Tax Avoidance. Keyword : Leverage, Profitability, Tax Avoidance, and Transfer Pricing. Penelitian ini bertujuan untuk menguji secara empiris pengaruh Profitabilitas (ROA), Leverage (DER), Transfer Pricing (TNMM) terhadap Tax Avoidance pada perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia selama tahun 2018 - 2021. Objek penelitian ini menggunakan perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2018 - 2021. Sampel penelitian ini yaitu berjumlah 92 sampel dari 23 perusahaan yang memenuhi kriteria pengambilan sample. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah metode purposive sampling. Metode yang digunakan dalam penelitian ini adalah analisis linear berganda yang terdiri dari variabel Independen dan variabel Dependen dengan menggunakan software SPSS 25. Hasil dari penelitian ini menunjukkan bahwa Profitabilitas berpengaruh negatif terhadap Tax Avoidance, sedangkan Leverage dan Transfer Pricing tidak berpengaruh terhadap Tax Avoidance. Kata Kunci : Leverage, Probitabilitas, Tax Avoidance, dan Transfer Pricing.
| Item Type: | Thesis (S1) |
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| NIM/NIDN Creators: | 43219110129 |
| Uncontrolled Keywords: | Keyword : Leverage, Profitability, Tax Avoidance, and Transfer Pricing. Kata Kunci : Leverage, Probitabilitas, Tax Avoidance, dan Transfer Pricing. |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | SITI NOVI NUR CAHYANI |
| Date Deposited: | 19 Oct 2023 07:50 |
| Last Modified: | 19 Oct 2023 07:50 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/82848 |
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