PENGARUH MANAGERIAL OWNERSHIP, FISCAL LOSS COMPENSATION, TRANSFER PRICING, SALES GROWTH TERHADAP TAX AVOIDANCE DENGAN EARNING MANAGEMENT SEBAGAI VARIABEL MODERASI (Studi Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2019 - 2023)

FALASIFAH, FALASIFAH (2025) PENGARUH MANAGERIAL OWNERSHIP, FISCAL LOSS COMPENSATION, TRANSFER PRICING, SALES GROWTH TERHADAP TAX AVOIDANCE DENGAN EARNING MANAGEMENT SEBAGAI VARIABEL MODERASI (Studi Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2019 - 2023). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to empirically examine the effect of managerial ownership, fiscal loss compensation, transfer pricing, sales growth and earning management as moderating variables on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2023. The sampling method used was purposive sampling, resulting in 78 companies that met the criteria as research samples. The results of this study concluded that managerial ownership, fiscal loss compensation, and transfer pricing have an effect on tax avoidance while sales growth has no effect on tax avoidance and earning management actually weakens the relationship between managerial ownership, fiscal loss compensation, transfer pricing, sales growth to tax avoidance. Keywords: Managerial Ownership, Fiscal Loss Compensation, Transfer Pricing, Sales Growth Earning Management, Tax Avoidance. Penelitian ini bertujuan untuk menguji secara empiris pengaruh managerial ownership, fiscal loss compensation, transfer pricing, sales growth dan earning management sebagai variabel moderasi terhadap tax avoidance pada perusahaan manufaktur di yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019 hingga 2023. Metode pengambilan sampel yang digunakan adalah purposive sampling, menghasilkan 78 perusahaan yang memenuhi kriteria sebagai sampel penelitian. Analisis data dilakukan dengan menggunakan regresi linear berganda melalui program Eviews 13. Hasil penelitian ini menyimpulkan bahwa managerial ownership, fiscal loss compensation, dan transfer pricing berpengaruh terhadap tax avoidance sedangkan sales growth tidak berpengaruh terhadap tax avoidance serta earning management justru memperlemah hubungan managerial ownership, fiscal loss compensation, transfer pricing, sales growth terhadap tax avoidance. Kata Kunci: Managerial Ownership, Fiscal Loss Compensation, Transfer Pricing, Earning Management, Tax Avoidance.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 25 259
NIM/NIDN Creators: 43220010152
Uncontrolled Keywords: Managerial Ownership, Fiscal Loss Compensation, Transfer Pricing, Earning Management, Tax Avoidance.
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.3 Fiscal Policy, Public Borrowing, Debt, Expenditure/Kebijakan Fiskal
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 > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.46 Tax Accounting/Akuntansi Pajak
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: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 21 Oct 2025 05:22
Last Modified: 21 Oct 2025 05:22
URI: http://repository.mercubuana.ac.id/id/eprint/99566

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