PENGARUH TRANSFER PRICING, MANAJEMEN LABA DAN RETURN ON ASSETS TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2022)

IRA, THERESIA (2024) PENGARUH TRANSFER PRICING, MANAJEMEN LABA DAN RETURN ON ASSETS TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2022). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aims to determine the effect of transfer pricing, earnings management and return on assets on tax avoidance. This research uses quantitative research methods and this research uses secondary data. The population in this study are mining companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2022. The sample used in this study were 28 companies that met the criteria from the total of 106 companies. Sampling was carried out by using purposive sampling method. Analysis of the data used in this study using Multiple Linear Regression Analysis with the Statistical Product and Services Solution (SPSS) version 26 program. The results showed that transfer pricing had a significant positive effect on tax avoidance, while earnings management and return on assets had a significant negative effect on tax avoidance. This research has limitations that require correction and improvement for further research and suggested that adding other variables that have not been researched in this research and adding other sectors, other than mining and also adding a range of research years. Keywords : Transfer Pricing, Earnings Management, Return On Assets, and Tax Avoidance Penelitian ini bertujuan untuk menguji pengaruh transfer pricing, manajemen laba dan return on assets terhadap tax avoidance. Penelitian ini menggunakan metode penelitian kuantitatif dan penelitian ini menggunakan data sekunder. Populasi yang digunakan adalah seluruh perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019-2022. Sampel yang digunakan dalam penelitian ini sebanyak 28 perusahaan yang memenuhi kriteria dari total 106 perusahaan. Pengambilan sampel dilakukan dengan menggunakan metode purposive sampling. Penelitian ini menggunakan teknik Analisis Regresi Linear Berganda dengan program Statistical Product and Services Solution (SPSS) Versi 26. Hasil penelitian menunjukkan bahwa transfer pricing berpengaruh positif signifikan terhadap tax avoidance, sedangkan manajemen laba dan return on assets berpengaruh negatif signifikan terhadap tax avoidance. Penelitian ini memiliki keterbatasan yang memerlukan perbaikan dan pengembangan untuk penelitian selanjutnya dan disarankan agar menambahkan variabel lain yang belum diteliti dalam penelitian ini dan menambah sektor lain, selain pertambangan serta menambah rentang tahun penelitian. Kata Kunci : Transfer Pricing, Manajemen Laba, Return On Assets (ROA), dan Tax Avoidance.

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