KOMALASARI, INTAN (2023) PENGARUH LEVERAGE, PROFITABILITAS, DAN TRANSFER PRICING TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia periode 2017-2021). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to determine the effect of Leverage, Profitability, and Transfer Pricing on Tax Avoidance in mining companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The sample was taken using a purposive sampling method with a total data of 115 samples from 23 mining companies. The variables used in this study are leverage, profitability, and transfer pricing as independent variables. While the dependent variable is tax avoidance which is measured based on the ETR ratio. Data analysis uses Multiple Linear Regression with descriptive statistical tests, classical assumption tests, capital suitability tests, and hypothesis testing. The results of this study indicate that Leverage and Transfer Pricing have no effect on tax avoidance. While Profitability has a negative affect on tax avoidance. Keywords: leverage, profitability, transfer pricing, tax avoidance Penelitian ini pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode tahun 2017-2021. Sampel dilakukan dengan menggunakan metode purposive sampling dengan jumlah data 115 sampel dari 23 perusahaan pertambangan. Variabel yang bertujuan untuk mengetahui pengaruh Leverage, Profitabilitas, dan Transfer Pricing Terhadap Tax Avoidance digunakan dalam penelitian ini adalah leverage, profitabilitas, dan transfer pricing sebagai variabel independen. Sedangkan variabel dependen yaitu tax avoidance yang diukur berdasarkan rasio ETR. Analisa data mengunakan Regresi Linear Berganda dengan uji statistik deskriptif, uji asumsi klasik, uji kesesuaian modal, dan uji hipotesis. Hasil penelitian ini menunjukkan bahwa Leverage, dan Transfer Pricing tidak berpengaruh terhadap tax avoidance. Sedangkan Profitabilitas berpengaruh negatif terhadap tax avoidance. Kata kunci : leverage, profitabilitas, transfer pricing, tax avoidance
| Item Type: | Thesis (S1) |
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| Call Number CD: | FE/AK. 23 141 |
| NIM/NIDN Creators: | 43217110071 |
| Uncontrolled Keywords: | leverage, profitabilitas, transfer pricing, tax avoidance |
| Subjects: | 100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 154 Subconscious and Altered States and Process/Psikologi Bawah Sadar > 154.6 Sleep Phenomena/Fenomena Tidur > 154.63 Dreams/Mimpi > 154.634 Analysis/Analisis 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: | 21 Oct 2023 08:12 |
| Last Modified: | 21 Oct 2023 08:12 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/83036 |
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