PENGARUH TRANSFER PRICING, LIKUIDITAS, PROFITABILITAS, DAN SALES GROWTH TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2019 - 2021)

PUTRI, ALIYA (2023) PENGARUH TRANSFER PRICING, LIKUIDITAS, PROFITABILITAS, DAN SALES GROWTH TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2019 - 2021). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The purpose of this research is to analyze the effect of transfer pricing, liquidity, profitability, and sales growth on a tax avoidance. The object of this research is a manufacturing company in the consumer goods industry sector that is listed on the Indonesia Stock Exchange in 2019-2021. This research study has 204 samples from 68 selected companies. The type of data used is secondary data derived from the company's annual financial reports obtained from the Indonesian Stock Exchange website or the official website of each company. The technique that we used for take the sampling was purposive sampling with criteria who chosen by the researcher with a causal relationship. The data analysis method that we used for this research is a multiple linear regression analysis method with panel data. The tools that used in this research is Eviews version 12. The results show that transfer pricing has an effect on tax avoidance. Meanwhile, liquidity, profitability and sales growth have no effect on tax avoidance. Keywords: Transfer Pricing, Liquidity, Profitability, Sales Growth, Tax Avoidance. Penelitian ini bertujuan untuk menganalisis pengaruh transfer pricing, likuiditas, profitabilitas, dan sales growth terhadap tax avoidance. Objek penelitian ini adalah perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2019-2021. Penelitian ini memiliki 204 sampel dari 68 perusahaan yang terpilih. Jenis data yang digunakan adalah data sekunder yang berasal dari laporan keuangan tahunan perusahaan yang diperoleh dari website Bursa Efek Indonesia ataupun website resmi masing-masing perusahaan. Teknik pengambilan sampel yang digunakan adalah purposive sampling dengan kriteria yang telah ditentukan oleh peneliti menggunakan hubungan kausal. Metode analisis data yang digunakan untuk penelitian ini adalah metode analisis regresi linear berganda dengan data panel. Alat analisis yang digunakan dalam penelitian ini adalah Eviews versi 12. Hasil penelitian diketahui bahwa transfer pricing berpengaruh terhadap tax avoidance. Sedangkan, likuiditas, profitabilitas, dan sales growth tidak berpengaruh terhadap tax avoidance. Kata Kunci: Transfer Pricing, Likuiditas, Profitabilitas, Sales Growth, Tax Avoidance.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 23 205
Call Number: SE/32/23/154
NIM/NIDN Creators: 43219010026
Uncontrolled Keywords: Transfer Pricing, Likuiditas, Profitabilitas, Sales Growth, Tax Avoidance.
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.01-657.09 Standard Subdivisions/Sub Divisi Standar
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 > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: ADELINA HASNA SETIAWATI
Date Deposited: 13 Nov 2023 04:58
Last Modified: 13 Nov 2023 04:58
URI: http://repository.mercubuana.ac.id/id/eprint/83195

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