PENGARUH PROFITABILITY, TRANSFER PRICING, CAPITAL INTENSITY, KOMISARIS INDEPENDEN DAN KOMITE AUDIT TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2019 - 2024)

PERDANA, YOEAN OCTARHAIEZKY (2025) PENGARUH PROFITABILITY, TRANSFER PRICING, CAPITAL INTENSITY, KOMISARIS INDEPENDEN DAN KOMITE AUDIT TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2019 - 2024). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine and analyze the effect of profitability, transfer pricing, capital intensity, independent commissioners, and the audit committee on tax avoidance on manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2024. This is a quantitative research study. The population for this research consists of manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2024. The sample was determined using a purposive sampling method, resulting in 34 companies that met the specified criteria. The study utilized secondary data sourced from the Indonesia Stock Exchange website. Data processing and analysis were conducted using Eviews 13, with a panel data regression model as the analytical method. The results show that profitability has no effect on tax avoidance, transfer pricing has no effect on tax avoidance, capital intensity has an effect on tax avoidance, independent commissioners have no effect on tax avoidance, and the audit committee has no effect on tax avoidance. Keywords: Profitability, Transfer Pricing, Capital Intensity, Independent Commissioners, Audit Committee, Tax Avoidance Penelitian ini bertujuan untuk menguji dan menganalisa pengaruh profitability, transfer pricing, capital intensity, komisaris independen dan komite audit terhadap tax avoidance pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2019 - 2024. Penelitian ini merupakan jenis penelitian kuantitatif. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2019 – 2024. Metode penentuan sampel menggunakan purposive sampling, menghasilkan 34 sampel perusahaan yang memenuhi kriteria. Penelitian menggunakan data sekunder yang berasal dari website Bursa Efek Indonesia. Pengolahan dan pengujian data menggunakan Eviews 13 sebagai alat analisis dengan metode analisis menggunakan model regresi data panel. Hasil penelitian menunjukkan bahwa profitability tidak berpengaruh terhadap tax avoidance, transfer pricing tidak berpengaruh terhadap tax avoidance, capital intensity berpengaruh terhadap tax avoidance, komisaris independen tidak berpengaruh terhadap tax avoidance, dan komite audit tidak berpengaruh terhadap tax avoidance. Kata Kunci : Profitability, Transfer Pricing, Capital Intensity, Komisaris Independen, Komite Audit, Tax Avoidance

Item Type: Thesis (S2)
Call Number CD: CD/555. 25 049
NIM/NIDN Creators: 55523110015
Uncontrolled Keywords: Profitability, Transfer Pricing, Capital Intensity, Komisaris Independen, Komite Audit, Tax Avoidance
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
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
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: khalimah
Date Deposited: 20 Oct 2025 08:38
Last Modified: 20 Oct 2025 08:38
URI: http://repository.mercubuana.ac.id/id/eprint/99535

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