CAHYA, ANNAFI (2025) PENGARUH TRANSFER PRICING, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Pertambangan Tahun 2021-2023). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This research aims to examine the effect of Transfer Pricing, Leverage, and Company Size on Tax Avoidance. The population in this study consists all of mining companies listed on the Indonesia Stock Exchange in 2021 – 2023, totalling 40 companies. The sampling of companies in this research uses the Purposive Sampling method. The data used is secondary data, where financial reports are obtained from the Indonesia Stock Exchange website or the official websites of the relatecd companies. The analysis method applied is multiple linear regression with the assistance of SPSS version 25. The research results show that transfer pricing has no effect on tax avoidance, leverage has no effect on tax avoidance, and company size has no effect on tax avoidance Keywords: Transfer Pricing, Leverage, Company Size, Tax Avoidance Penelitian ini bertujuan untuk menguji pengaruh Tranfer Pricing, Leverage, dan Ukuran Perusahaan terhadap Tax Avoidance. Populasi dalam penelitian ini yaitu seluruh perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia pada tahun 2021 – 2023 sebanyak 40 perusahaan. Pengambilan sampel perusahaan pada penelitian kali ini menggunakan metode Purposive Sampling. Data yang digunakan adalah data sekunder di mana laporan keuangan yang diperoleh dari situs Bursa Efek Indonesia atau situs resmi perusahaan terkait. Metode analisis yang dilakukan adalah model regresi linear berganda dengan bantuan program SPSS versi 25 Hasil penelitian menunjukkan bahwa transfer pricing tidak berpengaruh terhadap tax avoidance, leverage berpengaruh terhadap tax avoidance, dan Ukuran Perusahaan tidak berpengaruh terhadap tax avoidance Kata Kunci: Transfer Pricing, Leverage, Ukuran Perusaahan, Tax Avoidance
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK. 25 116 |
| NIM/NIDN Creators: | 43220010054 |
| Uncontrolled Keywords: | Transfer Pricing, Leverage, Ukuran Perusaahan, Tax Avoidance |
| Subjects: | 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan 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 |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | khalimah |
| Date Deposited: | 31 May 2025 06:44 |
| Last Modified: | 31 May 2025 06:44 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/95677 |
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