PENGARUH TRANSFER PRICING, KOMPENSASI MANAJEMEN, CAPITAL INTENSITY, SALES GROWTH TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar di Bursa Efek Indonesia periode 2019-2023)

SAFITRI, SILVI ANIS (2025) PENGARUH TRANSFER PRICING, KOMPENSASI MANAJEMEN, CAPITAL INTENSITY, SALES GROWTH TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar di Bursa Efek Indonesia periode 2019-2023). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aims to analyze and obtain empirical evidence regarding the influence of transfer pricing, management compensation, capital intensity, sales growth on tax avoidance. The independent variables used in this research are Transfer Pricing, Management Compensation, Capital Intensity, and Sales Growth. The dependent variable used in this research is Tax Avoidance. The data used in this research is secondary data obtained from the official website of the Indonesia Stock Exchange and the official websites of each company. The population in this study consists of 52 Mining Companies listed on the Indonesia Stock Exchange in 2019-2023. Using the Purposive Sampling sampling technique, a sample of 20 Mining Companies listed on the Indonesia Stock Exchange was obtained. The research results concluded that the transfer pricing variable had no effect on tax avoidance, the management compensation variable had no effect on tax avoidance, the capital intensity variable had no effect on tax avoidance and the sales growth variable had a negative effect on tax avoidance. Penelitian ini bertujuan untuk menganalisis dan memperoleh bukti empiris tentang Pengaruh Transfer Pricing, Kompensasi Manajemen, Capital Intensity, Sales Growth terhadap Penghindaran Pajak. Variabel independent yang digunakan dalam penelitian ini adalah Transfer Pricing, Kompensasi Manajemen, Capital Intensity, dan Sales Growth. Variabel dependent yang digunakan dalam penelitian ini adalah Penghindaran Pajak. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari situs resmi Bursa Efek Indonesia dan situs resmi masing-masing perusahaan, populasi pada penelitian ini terdiri dari 52 Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia pada tahun 2019-2023. Dengan teknik pengambilan sampel Purposive Sampling didapat sampel sebanyak 20 Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia. Hasil penelitian menyimpulkan bahwa variabel transfer pricing tidak berpengaruh terhadap penghindaran pajak, variabel kompensasi manajemen tidak berpengaruh terhadap penghindaran pajak, variabel capital intensity tidak berpengaruh terhadap penghindaran pajak dan variabel sales growth berpengaruh negatif terhadap penghindaran pajak. Kata Kunci: Transfer Pricing, Kompensasi Manajemen, Capital Intensity, Sales Growth, Penghindaran Pajak.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 25 002
NIM/NIDN Creators: 43220010109
Uncontrolled Keywords: Transfer Pricing, Kompensasi Manajemen, Capital Intensity, Sales Growth, 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 > 338.9 Economic Development and Growth/Perkembangan Ekonomi, Pertumbuhan Ekonomi
600 Technology/Teknologi > 620 Engineering and Applied Operations/Ilmu Teknik dan operasi Terapan > 622 Mining and Related Operations/Operasi Pertambangan dan Operasi Terkait > 622.3 Mining for Specific Materials/Jenis Pertambangan Tertentu
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 > 657.76 Capital Accounting/Akuntansi Modal
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 03 Jan 2025 02:20
Last Modified: 03 Jan 2025 02:20
URI: http://repository.mercubuana.ac.id/id/eprint/93360

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