PENGARUH TRANSFER PRICING, PROFITABILITAS, DAN LIKUIDITAS TERHADAP AGRESIVITAS PAJAK (Studi Empiris pada Perusahaan Sektor Barang Konsumen Primer yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023)

ANGELICA, JANE (2024) PENGARUH TRANSFER PRICING, PROFITABILITAS, DAN LIKUIDITAS TERHADAP AGRESIVITAS PAJAK (Studi Empiris pada Perusahaan Sektor Barang Konsumen Primer yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine the effect of transfer pricing, profitability,and liquidity on tax aggressiveness in consumer non-cyclicals companies listed on Indonesia Stock Exchange in 2021—2023. The total data of observations used was 96 with a sample of 32 companies. The technique used to determine the sample was the purposive sampling method. The data analysis used in this study was multiple linear regression using IBM SPSS program version 25. The results of this study showed that transfer pricing has no effect on tax aggressiveness, profitability has negative effect on tax aggressiveness, and liquidity has positive effect on tax aggressiveness. Keywords: tax aggressiveness, transfer pricing, profitability, liquidity. Penelitian ini bertujuan untuk mengetahui pengaruh transfer pricing, profitabilitas, dan likuiditas terhadap agresivitas pajak pada perusahaan sektor barang konsumen primer yang terdaftar di Bursa Efek Indonesia periode tahun 2021—2023. Total observasi yang digunakan adalah 96 dengan 32 sampel perusahaan. Penentuan sampel menggunakan metode purposive sampling. Analisis data dalam penelitian ini menggunakan analisis regresi linier berganda dengan program IBM SPSS versi 25. Hasil dari penelitian ini menunjukkan bahwa transfer pricing tidak berpengaruh terhadap agresivitas pajak, profitabilitas berpengaruh negatif terhadap agresivitas pajak, dan likuiditas berpengaruh positif terhadap agresivitas pajak. Kata kunci: agresivitas pajak, transfer pricing, profitabilitas, likuiditas.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 24 166
Call Number: SE/32/24/105
NIM/NIDN Creators: 43220010037
Uncontrolled Keywords: agresivitas pajak, transfer pricing, profitabilitas, likuiditas.
Subjects: 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
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.25 Exchanges/Bursa
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 26 Jul 2024 03:08
Last Modified: 26 Jul 2024 03:08
URI: http://repository.mercubuana.ac.id/id/eprint/89833

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