EDISA, EDISA (2025) PENGARUH THIN CAPITALIZATION, TRANSFER PRICING DAN SALES GROWTH TERHADAP PENGHINDARAN PAJAK YANG DIMODERASI OLEH KOMISARIS INDEPENDEN. S1 thesis, Universitas Mercu Buana Jakarta.
|
Text (HAL COVER)
01 Cover.pdf Download (388kB) | Preview |
|
![[img]](https://repository.mercubuana.ac.id/style/images/fileicons/text.png) |
Text (BAB I)
02 Bab 1.pdf Restricted to Registered users only Download (210kB) |
|
|
Text (BAB II)
03 Bab 2.pdf Restricted to Registered users only Download (376kB) |
|
|
Text (BAB III)
04 Bab 3.pdf Restricted to Registered users only Download (323kB) |
|
|
Text (BAB IV)
05 Bab 4.pdf Restricted to Registered users only Download (386kB) |
|
|
Text (BAB V)
06 Bab 5.pdf Restricted to Registered users only Download (171kB) |
|
|
Text (DAFTAR PUSTAKA)
07 Daftar Pustaka.pdf Restricted to Registered users only Download (200kB) |
|
|
Text (LAMPIRAN)
08 Lampiran.pdf Restricted to Registered users only Download (798kB) |
Abstract
This research uses a quantitative approach which aims to test and analyze the effect of thin capitalization, transfer pricing and sales growth on tax avoidance, as well as testing the moderating effect of independent commissioners on the effect of thin capitalization, transfer pricing and sales growth on tax avoidance. The object of this research is manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the period 2021 - 2023. The type of data used is secondary data obtained from the official website page of BEI and related companies. In this research, descriptive statistical analysis, classical assumption testing, hypothesis testing with moderated regression analysis will be carried out. The number of samples in this research amounted to 162 data obtained from 54 manufacturing companies that met the sample selection criteria. The sample selection technique used was purposive sampling. The tool for data analysis in this research is SPSS version 25 software. The result of this research is that sales growth has a significant positive effect on tax avoidance, transfer pricing has a significant negative effect on tax avoidance, and thin capitalization has no significant effect on tax avoidance. The independent commissioners can weaken the effect of transfer pricing on tax avoidance, but it can’t weaken the effect of thin capitalization or sales growth on tax avoidance. Keywords: Tax Avoidance, Thin Capitalization, Transfer Pricing, Sales Growth, Independent Commissioner Penelitian ini menggunakan pendekatan kuantitatif yang bertujuan untuk menguji dan menganalisis pengaruh dari thin capitalization, transfer pricing dan sales growth terhadap penghindaran pajak, serta menguji pengaruh moderasi dari komisaris independen terhadap hubungan antara thin capitalization, transfer pricing dan sales growth dengan penghindaran pajak. Objek penelitian ini yaitu perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021 – 2023. Jenis data yang digunakan yaitu data sekunder yang diperoleh dari halaman website resmi BEI serta perusahaan tekait. Dalam penelitian ini akan dilakukan analisis statistik deskriptif, uji asumsi klasik, uji kesesuaian model dan uji hipotesis dengan analisis Moderate Regression Analysis. Jumlah sampel dalam penelitian ini berjumlah 162 data yang diperoleh dari 54 perusahaan manufaktur yang memenuhi kriteria-kriteria pemilihan sampel. Teknik pemilihan sampel yang digunakan yaitu purposive sampling. Alat bantu dalam analisis data dalam penelitian ini yaitu software SPSS versi 25. Hasil penelitian ini menunjukkan bahwa sales growth berpengaruh positif signifikan terhadap penghindaran pajak, transfer pricing berpengaruh negatif signifikan terhadap penghindaran pajak dan thin capitalization tidak berpengaruh signifikan terhadap penghindaran pajak. Komisaris Independen dapat melemahkan pengaruh dari transfer pricing terhadap penghindaran pajak, namun tidak dapat melemahkan pengaruh dari thin capitalization maupun sales growth terhadap penghindaran pajak. Kata Kunci: Penghindaran Pajak, Thin Capitalization, Transfer Pricing dan Sales Growth dan Komisaris Independen
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK. 25 052 |
| NIM/NIDN Creators: | 43220120027 |
| Uncontrolled Keywords: | Penghindaran Pajak, Thin Capitalization, Transfer Pricing dan Sales Growth dan Komisaris Independen |
| Subjects: | 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi 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 |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | khalimah |
| Date Deposited: | 06 Mar 2025 05:10 |
| Last Modified: | 06 Mar 2025 05:10 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/94675 |
Actions (login required)
 |
View Item |
