PENGARUH PROFITABILITAS, LEVERAGE, DAN TRANSFER PRICING TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2017-2022)

ANGGIYANTI, LANGEN (2023) PENGARUH PROFITABILITAS, LEVERAGE, DAN TRANSFER PRICING TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2017-2022). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research was conducted with the aim of testing and analyzing the influence of profitability, leverage and transfer pricing on tax avoidance. This research is a type of quantitative research with the type of data used, namely secondary data obtained from the company's annual financial reports via the official website of the Indonesian Stock Exchange or the official website of each company. The population of this research is mining sector companies listed on the Indonesia Stock Exchange (BEI) for the 2017-2022 period. Sampling was carried out using a purposive sampling technique to obtain a sample of 20 companies and 120 observation data. The data analysis methods in this research is multiple linear regression with the data processing software used, namely the Static Package for Social Sciences 22 (SPSS 22) program. The results of this research show that profitability, leverage has a significant negative effect on tax avoidance, and transfer pricing has a significant positive effect on tax avoidance. Keywords: Profitability, Leverage, Transfer Pricing, Tax Avoidance Penelitian ini dilakukan dengan tujuan menguji dan menganalisis pengaruh profitabilitas, leverage, dan transfer pricing terhadap penghindaran pajak. Penelitian ini adalah jenis penelitian kuantitatif dengan jenis data yang digunakan yaitu data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan melalui situs website resmi Bursa efek Indonesia atau situs website resmi dari masing-masing perusahaan. Populasi penelitian ini adalah perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2017- 2022. Pengambilan sampel dilakukan dengan menggunakan teknik purposive sampling sehingga diperoleh sampel sebanyak 20 perusahaan dan data observasi sebanyak 120 data. Metode analisis data pada penelitian ini adalah analisis regresi linier berganda dengan software pengolahan data yang digunakan yaitu program Statiscal Package for Social Sciences 22 (SPSS 22). Hasil dari penelitian ini menunjukan bahwa profitabilitas, leverage berpengaruh negatif signifikan terhadap penghindaran pajak dan transfer pricing berpengaruh positif signifikan terhadap penghindaran pajak. Kata Kunci: Profitabilitas, Leverage, Transfer Pricing, Penghindaran Pajak

Item Type: Thesis (S1)
Call Number CD: FE/AK. 23 230
Call Number: SE/32/23/173
NIM/NIDN Creators: 43219010015
Uncontrolled Keywords: Profitabilitas, Leverage, Transfer Pricing, Penghindaran Pajak
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 338 Production, Industrial Economics/Produksi, Ekonomi Industri > 338.2 Extraction of Mineral/Industri Pertambangan
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 > 657.46 Tax Accounting/Akuntansi Pajak
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.3 Personnel Management/Manajemen Personalia, Manajemen Sumber Daya Manusia, Manajemen SDM
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 09 Dec 2023 03:29
Last Modified: 09 Dec 2023 03:29
URI: http://repository.mercubuana.ac.id/id/eprint/84624

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