NAPITUPULU, TETTI MEITALINA (2021) PENGARUH TRANSFER PRICING, LEVERAGE DAN PROFITABLITAS TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Aneka Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2018). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This reseacrh aims to know and analyze the influence of Transfer Pricing, Leverage and profitability on Tax Avoidance. The population in this study is various industrial manufacturing sector companies listed on the Indonesia Stock Exchange in 2014-2018. The method of data collection on this research is secondary data. Determination of the number of samples using purposive sampling method, and obtained 35 of 49 samples of companies listed on the Indonesia Stock Exchange with the following criteria (1) yearly during the 2014-20118 period. (2) provided annual financial reports for the 2014-2018 period. Hypothesis testing uses multiple linear regression analysis techniques where for partial testing using the t statistical test and simultaneous testing using the ANOVA statistical test. Before this test is done first classical assumption test. The results of this research indicate that transfer pricing has no effect on tax avvoidance, leverage has a significant positive effect on tax avoidance, and profitability has no effect on tax avoidance. Keywords: Transfer Pricing, Leverage, Profitability, Tax Avoidance Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh Transfer Pricing, Leverage dan profitabilitas terhadap Tax Avoidance. Populasi dalam penelitian ini adalah perusahaan aneka manufaktur sektor aneka industri yang terdaftar di BEI tahun 2014-2018. Metode pengumpulan penelitian ini adalah data sekunder. Penentuan jumlah sampel menggunakan metode purposive sampling, dan diperoleh sampel sebanyak 36 dari 49 perusahaan yang terdaftar di Bursa Efek Indonesia dengan kriteria sebagai berikut (1) tahunan selama periode 2014-20118. (2) memberikan laporan keuangan tahunan selama periode 2014-2018. Pengujian hipotesis menggunakan teknik analisis regresi linear berganda dimana untuk pengujian parsial menggunakan uji statistik t dan pengujian simultan menggunakan uji statistik anova. Sebelum uji ini dilakukan terlebih dahulu uji asumsi klasik. Hasil dari penelitian ini menunjukkan bahwa transfer pricing tidak berpengaruh terhadap tax avoidance, leverage berpengaruh positif signifikan terhadap tax avoidance, dan profitabilitas tidak memiliki pengaruh terhadap tax avoidance. Kata kunci: Transfer Pricing, Leverage, Profitabilitas, Tax Avoidance.
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