SARI, SITI YUNITA (2025) PENGARUH TRANSFER PRICING DAN PROFITABILITAS TERHADAP TAX AVOIDANCE DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI MODERASI (Studi Empiris Pada Perusahaan Pertambangan Terdaftar di Bursa Efek Indonesia Periode 2021 - 2023). S1 thesis, Universitas Mercu Buana Jakarta.
|
Text (HAL COVER)
01 COVER.pdf Download (1MB) | Preview |
|
![]() |
Text (BAB I)
02 BAB I.pdf Restricted to Registered users only Download (282kB) |
|
![]() |
Text (BAB II)
03 BAB II.pdf Restricted to Registered users only Download (493kB) |
|
![]() |
Text (BAB III)
04 BAB III.pdf Restricted to Registered users only Download (409kB) |
|
![]() |
Text (BAB IV)
05 BAB IV.pdf Restricted to Registered users only Download (545kB) |
|
![]() |
Text (BAB V)
06 BAB V.pdf Restricted to Registered users only Download (197kB) |
|
![]() |
Text (DAFTAR PUSTAKA)
07 DAFTAR PUSTAKA.pdf Restricted to Registered users only Download (264kB) |
|
![]() |
Text (LAMPIRAN)
08 LAMPIRAN.pdf Restricted to Registered users only Download (517kB) |
Abstract
This study aims to test and analyze the effect of transfer pricing and profitability on tax avoidance with institutional ownership as a moderating variable. The population in this study are all mining companies listed on the IDX in 2021 - 2023, totaling 83 companies. The sampling design used purposive sampling so that the total sample for 3 years used was 81 samples. This study uses quantitative research methods and this study uses secondary data obtained from the Indonesia Stock Exchange (www.idx.co.id). With multiple linear analysis, it was found that transfer pricing has a significant positive effect on tax avoidance and profitability has a significant positive effect on tax avoidance. Then with the Moderated Regression Analysis (MRA) test, it was found that Institutional Ownership could not moderate the effect of transfer pricing and profitability on tax avoidance. Keywords : Transfer Pricing, Profitability, Tax Avoidance, Institutional Ownership Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh transfer pricing dan profitabilitas terhadap tax avoidance dengan kepemilikan institusional sebagai variabel moderasi. Populasi dalam penelitian ini adalah seluruh perusahaan pertambangan yang terdaftar di BEI tahun 2021 – 2023 sebanyak 83 perusahaan. Desain pengambilan sampel menggunakan purposive sampling sehingga total sampel selama 3 tahun yang digunakan sebanyak 81 sampel. Penelitian ini menggunakan metode penelitian kuantitatif dan penelitian ini menggunakan data sekunder yang diperoleh dari Bursa Efek Indonesia (www.idx.co.id). Dengan analisis linear berganda ditemukan hasil bahwa transfer pricing berpengaruh positif signifikan terhadap tax avoidance dan profitabilitas berpengaruh positif signifikan terhadap tax avoidance. Kemudian dengan uji Moderated Regression Analysis (MRA) ditemukan hasil bahwa Kepemilikan Institusional tidak dapat memoderasi pengaruh transfer pricing dan profitabilitas terhadap tax avoidance. Kata Kunci : Transfer Pricing, Profitabilitas, Tax Avoidance, Kepemilikan Institusional
Actions (login required)
![]() |
View Item |