Zanah, Maulida Nurihul (2025) Pengaruh Transfer Pricing, Beban Pajak Tangguhan, dan Likuiditas terhadap Tax Avoidance (Studi Empiris Perusahaan yang Terdaftar di Bursa Efek Indonesia Sektor Pertambangan 2020-2024). S1 thesis, Universitas Mercu Buana Jakarta - Menteng.
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Abstract
Penelitian ini bertujuan untuk mengetahui dampak dari Transfer Pricing, Beban Pajak Tangguhan, dan Likuiditas terhadap Tax Avoidance. Perusahaan-perusahaan pertambangan yang tercatat di Bursa Efek Indonesia dengan rentang tahun 2020- 2024 menjadi objek pada penelitian ini. Metode purposive sampling digunakan sebagai penentu sampel pada penelitian ini. Berdasarkan kriteria sampel, diperoleh 105 data dari 21 perusahaan selama 5 tahun. Penelitian dilakukan dengan pendekatan kuantitatif. Software SPSS versi 31 digunakan di penelitian ini sebagai aplikasi yang menunjukan semua variabel, yaitu transfer pricing, beban pajak tangguhan, dan likuiditas memiliki pengaruh terhadap tax avoidance. Penelitian ini telah diuji dan menunjukkan Transfer Pricing, Beban Pajak Tangguhan, dan Likuiditas tidak ada pengaruh dengan Tax Avoidance. This research aims to determine the impact of Transfer Pricing, Deferred Tax Expense, and Liquidity on Tax Avoidance. This research focuses on mining companies that are listed on the Indonesia Stock Exchange during the five-year period from 2020 to 2024. The purposeful sampling method was employed to select the sample for this study. Based on the determined sample criteria, have been selected 105 samples from 21 companies for 5 years. SPSS software version 31 was used in this research as an application that shows all variables which is transfer pricing, deferred tax expense, and liquidity has a significant effect on tax avoidance. The results of this study show that Transfer pricing, Defered Tax Expense, and Liquidity has no effect on Tax Avoidance.
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43219120125 |
| Uncontrolled Keywords: | Transfer Pricing, Beban Pajak Tangguhan, Likuiditas, dan Tax Avoidance. Transfer Pricing, Deferred Tax Expense, and Liquidity, and 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 > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | ZAIRA ELVISIA |
| Date Deposited: | 06 Oct 2025 04:20 |
| Last Modified: | 06 Oct 2025 06:57 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/98814 |
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