PENGARUH TRANSFER PRICING, EARNING MANAGEMENT DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AVOIDANCE DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur yang Listing di BEI Tahun 2018-2022)

Mukarramah, Makkatul (2025) PENGARUH TRANSFER PRICING, EARNING MANAGEMENT DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AVOIDANCE DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur yang Listing di BEI Tahun 2018-2022). S2 thesis, Universitas Mercu Buana-Menteng.

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Transfer Pricing, Earning Management dan Corporate Social Responsibility terhadap Tax Avoidance dengan Firm Size sebagai Variabel Moderasi. Penelitian kuantitatif ini menggunakan data sekunder yang diperoleh dan dapat diakses melalui website Bursa Efek Indonesia. Sampel untuk penelitian ini terdiri dari 62 perusahaan manufaktur. Penelitian ini menggunakan purposive sampling untuk memilih sampel yang diinginkan. Metode analisis penelitian ini menggunakan analisis regresi linier data panel dan analisis regresi moderasi sebagai alat analisis pada Eviews. Hasil penelitian ini menunjukkan bahwa (1) Transfer Pricing berpengaruh terhadap Tax Avoidance pada perusahaan manufaktur periode 2018-2022. (2) Earning management berpengaruh terhadap Tax Avoidance pada pada perusahaan manufaktur periode 2018-2022. (3) Corporate Social Responsibility berpengaruh terhadap Tax Avoidance pada pada perusahaan manufaktur periode 2018-2022. (4) Firm Size memoderasi dengan arah memperkuat pengaruh Transfer Pricing terhadap Tax Avoidance pada pada perusahaan manufaktur Periode 2018-2022. (5) Firm Size tidak dapat memoderasi pengaruh Earning Management terhadap Tax Avoidance pada perusahaan manufaktur Periode 2018-2022. (6) Firm Size memoderasi dengan arah memperkuat pengaruh Corporate Social Responsibility terhadap Tax Avoidance pada perusahaan manufaktur periode 2018-2022. Research This study aims to analyze the effect of Transfer Pricing, Earning Management and Corporate Social Responsibility on Tax Avoidance with Firm Size as a Moderating Variable. This quantitative study uses secondary data obtained and can be accessed through the Indonesia Stock Exchange website. The sample for this study consisted of 62 manufacturing companies. This study uses purposive sampling to select the desired sample. The analysis method of this study uses linear regression analysis and moderated regression analysis as analysis tools in Eviews. The results of this study indicate that (1) Transfer Pricing has an effect on Tax Avoidance in manufacturing companies in the 2018-2022 period. (2) Earning management has an effect on Tax Avoidance in manufacturing companies in the 2018-2022 period. (3) Corporate Social Responsibility has an effect on Tax Avoidance in manufacturing companies in the 2018-2022 period. (4) Firm Size moderates in the direction of strengthening the effect of Transfer Pricing on Tax Avoidance in manufacturing companies in the 2018-2022 period. (5) Firm Size cannot moderate the effect of Earning Management on Tax Avoidance in manufacturing companies in the 2018-2022 period. (6) Firm Size moderates in the direction of strengthening the effect of Corporate Social Responsibility on Tax Avoidance in manufacturing companies in the 2018-2022 period.

Item Type: Thesis (S2)
NIM/NIDN Creators: 55522120025
Uncontrolled Keywords: :Transfer Pricing, Earning Management, Corporate Social Responsibility, Tax Avoidance , Firm Size.
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: RAUL ANDIKA KURNIAWAN
Date Deposited: 10 Feb 2025 03:59
Last Modified: 10 Feb 2025 03:59
URI: http://repository.mercubuana.ac.id/id/eprint/94046

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