PENGARUH TRANSFER PRICING, SALES GROWTH DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE Studi Empiris pada Perusahaan Manufaktur Sub Sektor Pertambangan yang Terdaftar di BEI Tahun 2017 - 2021

ANGGIFASYA, MEITANIA (2024) PENGARUH TRANSFER PRICING, SALES GROWTH DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE Studi Empiris pada Perusahaan Manufaktur Sub Sektor Pertambangan yang Terdaftar di BEI Tahun 2017 - 2021. S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This Study aims to determine the effect of Transfer Pricing, Sales Growth and Capital Intensity on Tax Avoidance. The object of this study is sub-sector manufacturing companies listed on the BEI in 2017 - 2021. The sample was determined using a purposive sampling method with 70 samples collected in this research. The data analysis used in this research is statistical analysis in the form of multiple linear regression tests with the help of the SPSS version 25 program. The results of this research show that Transfer Pricing have no effect on Tax Avoidance, Sales Growth have an effct on tax avoidance and Capital Intensity have no effect on Tax Avoidance. Keywords: Transfer Pricing, Sales Growth , Capital Intensity Tax Avoidance Penelitian ini bertujuan untuk mengetahui pengaruh Transfer Pricing, Sales Growth dan Capital Intensity terhadap Tax Avoidance. Objek penelitian ini adalah perusahaan manufaktur sub sektor pertambangan yang terdaftar di BEI tahun 2017 – 2021. Penentuan sampel menggunakan metode purposive sampling dengan sempel yang terkumpul dalam penelitian ini sebanyak 70 sempel. Analisis data yang digunakan dalam penelitian ini adalah analisis statistik dalam bentuk uji regresi linear berganda dengan bantuan program SPSS versi 25. Hasil dari penelitian ini menunjukan Transfer Pricing tidak berpengaruh terhadap Tax Avoidance Sales Growth berpengaruh terhadap tax avoidance dan Capital Intensity tidak berpengaruh terhadap Tax Avoidance . Kata Kunci: Transfer Pricing, Sales Growth , Capital Intensity Tax Avoidance

Item Type:	Thesis (S1)
Call Number CD:	FE/AK. 24 013
NIM/NIDN Creators:	43219110116
Uncontrolled Keywords:	Transfer Pricing, Sales Growth , Capital Intensity 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 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 338 Production, Industrial Economics/Produksi, Ekonomi Industri > 338.9 Economic Development and Growth/Perkembangan Ekonomi, Pertumbuhan Ekonomi 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan 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 > 670 Manufacturing/Manufaktur, Pabrik-pabrik
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	khalimah
Date Deposited:	31 Jan 2024 08:37
Last Modified:	31 Jan 2024 08:37
URI:	http://repository.mercubuana.ac.id/id/eprint/85707

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