PENGARUH TRANSFER PRICING, SALES GROWTH, DAN THIN CAPITALIZATION TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023)

BASUKI, SESANTI AJI RINI (2025) PENGARUH TRANSFER PRICING, SALES GROWTH, DAN THIN CAPITALIZATION TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine the effect of Transfer Pricing, Sales Growth, and Thin Capitalization on Tax avoidance. The method used in this research is a descriptive method with a quantitative approach. The population in this study are mining companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023 with a total of 68 companies. The research sample selection was carried out using a purposive sampling method and obtained 30 companies. Data processing using the SPSS statistical program. The results of this study indicate that Transfer Pricing does not have a significant effect on Tax Avoidance, Sales Growth has a significant effect on Tax Avoidance, and Thin Capitalization does not have a significant effect on Tax Avoidance. Keywords: Transfer Pricing, Sales Growth, Thin Capitalization, and Tax Avoidance Penelitian ini bertujuan untuk mengetahui pengaruh Transfer Pricing, Sales Growth, dan Thin Capitalization terhadap Tax avoidance. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dengan pendekatan kuantitatif. Populasi dalam penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2021-2023 dengan total 68 perusahaan. Pemilihan sampel penelitian dilakukan dengan metode purposive sampling dan diperoleh 30 perusahaan. Pengolahan data menggunakan program statistik SPSS. Hasil penelitian ini membuktikan bahwa Transfer Pricing tidak berpengaruh signifikan terhadap Tax Avoidance, Sales Growth berpengaruh signifikan terhadap Tax Avoidance, dan Thin Capitalization tidak berpengaruh signifikan terhadap Tax Avoidance. Kata kunci: Transfer Pricing, Sales Growth, Thin Capitalization, dan Tax Avoidance

Item Type:	Thesis (S1)
Call Number CD:	FE/AK. 25 142
NIM/NIDN Creators:	43221010068
Uncontrolled Keywords:	Transfer Pricing, Sales Growth, Thin Capitalization, dan Tax Avoidance
Subjects:	300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 338 Production, Industrial Economics/Produksi, Ekonomi Industri 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 338 Production, Industrial Economics/Produksi, Ekonomi Industri > 338.2 Extraction of Mineral/Industri Pertambangan 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 300 Social Science/Ilmu-ilmu Sosial > 340 Law/Ilmu Hukum > 343 Military, Defense, Public Property, Public Finance, Tax, Trade (Commerce), Industrial Law/Militer, Pertahanan, Properti Publik, Keuangan Publik, Perpajakan, Perdagangan (Perdagangan), Hukum Industri
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	khalimah
Date Deposited:	17 Jul 2025 03:24
Last Modified:	17 Jul 2025 03:24
URI:	http://repository.mercubuana.ac.id/id/eprint/96126

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