Oktavia, Nabila Rizki (2025) PENGARUH TRANSFER PRICING DAN GOOD CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Sektor Farmasi yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023). S1 thesis, Universitas Mercu Buana.
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Abstract
This study aims to examine the effect of transfer pricing and good corporate governance on tax avoidance, with firm size as a moderating variable. The research is motivated by the importance of understanding the factors influencing tax avoidance. The population of this study consists of pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. The sample includes 12 issuers, with a total of 60 financial statement data used in the analysis. This research employs multiple linear regression analysis and moderated regression analysis (MRA) using SPSS version 26. The results indicate that transfer pricing has a significant positive effect on tax avoidance, and good corporate governance proxied by institutional ownership, also has a significant positive effect on tax avoidance. However, firm size does not moderate the relationship between transfer pricing and good corporate governance with tax avoidance. Keywords: Transfer Pricing, Good Corporate Governance, Tax Avoidance, Firm Size Penelitian ini bertujuan untuk mengetahui pengaruh transfer pricing dan good corporate governance terhadap tax avoidance dengan ukuran perusahaan sebagai variabel moderasi. Penelitian ini dilatarbelakangi oleh pentingnya informasi mengenai faktor-faktor yang mempengaruhi tax avoidance. Populasi penelitian ini adalah Perusahaan Farmasi yang terdaftar di BEI tahun 2019-2023. Sampel penilitian ini sebanyak 12 emiten dan 60 data laporan keuangan Perusahaan yang digunakan dalam penelitian ini. Penelitian ini menggunakan analisis regresi linear berganda dan analisi regresi moderasi dengan bantuan software SPSS versi 26. Hasil penelitian menunjukan bahwa transfer pricing berpengaruh positif signifikan terhadap tax avoidance dan good corporate governance yang diprosikan kepemilikan institusional berpengaruh positif signifikan terhadap tax avoidance dan ukuran perusahaan tidak dapat memodersi transfer pricing dan good corporate governance terhadap tax avoidance. Kata Kunci : Transfer Pricing, Good Corporate Governance, Tax Avoidance, Ukuran Perusahaan
| Item Type: | Thesis (S1) |
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| Call Number CD: | FE/AK. 25 180 |
| NIM/NIDN Creators: | 43218120151 |
| Uncontrolled Keywords: | Transfer Pricing, Good Corporate Governance, Tax Avoidance, Firm Size |
| Subjects: | 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 338 Production, Industrial Economics/Produksi, Ekonomi Industri > 338.5 General Production Economics, Firm/Ekonomi Produksi Umum, Firma 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 > 657.46 Tax Accounting/Akuntansi Pajak |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Pandu Risdiyanto |
| Date Deposited: | 26 Sep 2025 01:30 |
| Last Modified: | 26 Sep 2025 01:30 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/98063 |
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