PENGARUH KONEKSI POLITIK, EFEKTIVITAS DEWAN KOMISARIS INDEPENDEN, TRANSFER PRICING DAN SALES GROWTH TERHADAP TAX AVOIDANCE (Studi empiris pada Perusahaan Sektor Pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2018 - 2021)

LESTARI, FITRI DWI (2023) PENGARUH KONEKSI POLITIK, EFEKTIVITAS DEWAN KOMISARIS INDEPENDEN, TRANSFER PRICING DAN SALES GROWTH TERHADAP TAX AVOIDANCE (Studi empiris pada Perusahaan Sektor Pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2018 - 2021). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to prove the effect of Political Connections, Effectiveness of Independent Commissioners, Transfer Pricing, and Sales Growth on Tax Avoidance (Empirical Study on Mining Sector Companies listed on the Indonesia Stock Exchange in 2018 - 2021). The population used in this study are all mining sector companies listed on the Indonesia Stock Exchange in 2018 - 2021. The sample selection technique uses purposive sampling. The analytical method used in this study is panel data regression analysis. The results of this study indicate that political connections have a positive and significant effect on tax avoidance, the effectiveness of independent commissioners has a negative and significant effect on tax avoidance, transfer pricing has no significant effect on tax avoidance, and sales growth has no significant effect on tax avoidance Keywords: Tax Avoidance, Political Connections, Effectiveness of Independent Commissioners, Transfer Pricing, Sales Growth Penelitian ini bertujuan untuk membuktikan pengaruh Koneksi Politik, Efektivitas Dewan Komisaris Independen, Transfer Pricing, dan Sales Growth terhadap Tax Avoidance (Studi empiris pada Perusahaan Sektor Pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2018 – 2021). Populasi yang digunakan pada penelitian ini adalah seluruh perusahaan sektor pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2018 – 2021. Adapun teknik pemilihan sampel menggunakan purposive sampling. Metode analisis yang digunakan pada penelitian ini adalah analisis regresi data panel. Hasil penelitian ini menunjukkan bahwa koneksi politik berpengaruh positif dan signifikan terhadap tax avoidance, efektifitas dewan komisaris independen berpengaruh negatif dan signifikan terhadap tax avoidance, transfer pricing tidak berpengaruh signifikan terhadap tax avoidance, dan sales growth tidak berpengaruh signifikan terhadap tax avoidance Kata Kunci: Tax Avoidance, Koneksi Politik, Efektivitas Dewan Komisaris Independen, Transfer Pricing, Sales Growth

Item Type: Thesis (S1)
Call Number CD: FE/AK. 23 180
NIM/NIDN Creators: 43217110126
Uncontrolled Keywords: Tax Avoidance, Koneksi Politik, Efektivitas Dewan Komisaris Independen, Transfer Pricing, Sales Growth
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 > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: ADELINA HASNA SETIAWATI
Date Deposited: 03 Nov 2023 07:38
Last Modified: 03 Nov 2023 07:38
URI: http://repository.mercubuana.ac.id/id/eprint/83803

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