PENGARUH SALES GROWTH, RISIKO PERUSAHAAN, TRANSFER PRICING, DAN KOMITE AUDIT TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur Sektor Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2020-2023)

FIRSYAHNI, FATHIYAH (2025) PENGARUH SALES GROWTH, RISIKO PERUSAHAAN, TRANSFER PRICING, DAN KOMITE AUDIT TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur Sektor Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2020-2023). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aims to determine the influence of sales growth, company risk, transfer pricing, and audit committees on tax avoidance. The population used in this research is consumer goods sector companies listed on the Indonesia Stock Exchange during the 2020-2023 period. The sample used in the research was 22 companies that met the research criteria using purposive sampling techniques. Data processing uses the SPSS version 25 statistical program with the analysis used in the research being descriptive statistical analysis, normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, coefficient of determination test, f test, t test, and multiple linear regression test. The results of this study indicate that simultaneously, sales growth, company risk, transfer pricing, and audit committee affect tax avoidance. But partially, sales growth has a negative effect on tax avoidance, company risk and transfer pricing have no effect on tax avoidance, the audit committee has a positive effect on tax avoidance. Keywords: Sales Growth, Company Risk, Transfer Pricing, Audit Committee and Tax Avoidance. Penelitian ini bertujuan untuk mengetahui pengaruh sales growth, risiko perusahaan, transfer pricing, dan komite audit terhadap tax avoidance. Populasi yang digunakan dalam penelitian ini adalah perusahaan sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia selama periode 2020-2023. Sampel yang digunakan dalam penelitian berjumlah 22 perusahaan yang memenuhi kriteria penelitian dengan menggunakan teknik purposive sampling. Pengolahan data menggunakan program statistik SPSS versi 25 dengan analisis yang digunakan dalam penelitian adalah analisis statistik deskriptif, uji normalitas, uji multikolinearitas, uji heteroskedastisitas, uji autokorelasi, uji koefisien determinasi, uji f, uji t, serta uji regresi linier berganda. Hasil penelitian ini menunjukkan bahwa secara simultan, sales growth, risiko perusahaan, transfer pricing, dan komite audit berpengaruh terhadap tax avoidance. Namun secara parsial, sales growth berpengaruh negatif terhadap tax avoidance, risiko perusahaan dan transfer pricing tidak berpengaruh terhadap tax avoidance, komite audit berpengaruh positif terhadap tax avoidance. Kata Kunci: Sales Growth, Risiko Perusahaan, Transfer Pricing, Komite Audit dan Tax Avoidance.

Item Type:	Thesis (S1)
Call Number CD:	FE/AK. 25 145
NIM/NIDN Creators:	43221010064
Uncontrolled Keywords:	Sales Growth, Risiko Perusahaan, Transfer Pricing, Komite Audit dan 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 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 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	khalimah
Date Deposited:	25 Jul 2025 04:16
Last Modified:	25 Jul 2025 04:16
URI:	http://repository.mercubuana.ac.id/id/eprint/96246

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