PENGARUH TRANSFER PRICING DAN EARNING MANAGEMENT TERHADAP TAX AVOIDANCE DENGAN SALES GROWTH SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di BEI Tahun 2019-2023)

NATALIE, CLARA (2025) PENGARUH TRANSFER PRICING DAN EARNING MANAGEMENT TERHADAP TAX AVOIDANCE DENGAN SALES GROWTH SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di BEI Tahun 2019-2023). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to analyze the effect of transfer pricing and earnings management on tax avoidance, with sales growth as a moderating variable. The population consists of manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The sample was selected using a purposive sampling method. Data were obtained through documentation techniques in the form of company annual reports. Data analysis includes classical assumption tests (normality, multicollinearity, heteroscedasticity, and autocorrelation), followed by multiple linear regression and hypothesis testing, both partially and simultaneously. The results show that transfer pricing and earnings management have a positive and significant effect on tax avoidance. This indicates that the higher the practice of transfer pricing and earnings management, the greater the company’s efforts to engage in tax avoidance. In addition, sales growth is found to weaken this relationship, indicating that companies with high sales growth tend to be less likely to engage in tax avoidance practices. This study implies that tax authorities need to enhance supervision of transfer pricing and earnings management practices, as they have been proven to contribute to tax avoidance. However, since sales growth weakens this relationship, companies with high sales growth can be considered to have a lower risk of tax avoidance. For management, it is important to maintain transparency in financial reporting to avoid legal and reputational risks. Keyword: Transfer Pricing, Earning Management, Sales Growth, Tax Avoidance Penelitian ini bertujuan untuk menganalisis pengaruh transfer pricing dan earning management terhadap tax avoidance, dengan sales growth sebagai variabel moderasi. Populasi penelitian mencakup perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019– 2023, dengan pemilihan sampel menggunakan metode purposive sampling. Data diperoleh melalui teknik dokumentasi berupa laporan tahunan perusahaan. Analisis data mencakup uji asumsi klasik (normalitas, multikolinieritas, heteroskedastisitas, dan autokorelasi), dilanjutkan dengan regresi linear berganda serta uji hipotesis secara parsial dan simultan. Hasil penelitian menunjukkan bahwa transfer pricing dan earning management berpengaruh positif dan signifikan terhadap tax avoidance. Artinya, semakin tinggi praktik transfer pricing dan earning management, semakin besar upaya perusahaan dalam melakukan tax avoidance. Selain itu, sales growth terbukti memperlemah hubungan tersebut, menunjukkan bahwa perusahaan dengan sales growth yang tinggi cenderung tidak melakukan tax avoidance. Penelitian ini mengimplikasikan bahwa otoritas pajak perlu meningkatkan pengawasan terhadap praktik transfer pricing dan earning management, karena terbukti berkontribusi pada tax avoidance. Namun, karena sales growth memperlemah hubungan tersebut, perusahaan dengan pertumbuhan penjualan tinggi dapat dianggap memiliki risiko tax avoidance yang lebih rendah. Bagi manajemen, penting untuk menjaga transparansi laporan keuangan guna menghindari risiko hukum dan reputasi. Kata Kunci: Transfer Pricing, Earning Management, Sales Growth, Tax Avoidance

Item Type:	Thesis (S1)
Call Number CD:	FE/AK. 25 293
NIM/NIDN Creators:	43221110016
Uncontrolled Keywords:	Transfer Pricing, Earning Management, Sales Growth, 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 300 Social Science/Ilmu-ilmu Sosial > 380 Commerce, Communications, Transportation (Perdagangan, Komunikasi, Transportasi) > 382 International Commerce, Foreign Trade/Perdagangan Internasional > 382.7 Tariff Policy/Kebijakan Tarif 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan 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:	khalimah
Date Deposited:	28 Oct 2025 08:51
Last Modified:	28 Oct 2025 08:51
URI:	http://repository.mercubuana.ac.id/id/eprint/99915

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