PENGARUH TRANSFER PRICING, THIN CAPITALIZATION DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI (Studi Kasus Perusahaan Sektor Pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2019-2023)

ALEMINA, ALEMINA (2025) PENGARUH TRANSFER PRICING, THIN CAPITALIZATION DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI (Studi Kasus Perusahaan Sektor Pertambangan yang terdaftar di Bursa Efek Indonesia (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, Thin Capitalization, and Capital Intensity on Tax Avoidance in mining sector companies listed on the Indonesia Stock Exchange (IDX) during 2019–2023. The research design employed is a causal design with a quantitative approach. The population in this study consists of all 63 mining companies listed on the IDX in 2019–2023. Through purposive sampling, 25 sample companies were obtained with 125 observational data points. Data analysis was conducted using moderated regression analysis. The results of the study show that transfer pricing has a positive and significant effect on tax avoidance in mining companies listed on the IDX, thin capitalization has a positive and significant effect on tax avoidance in mining companies listed on the IDX, and capital intensity has a positive and significant effect on tax avoidance in mining companies listed on the IDX. Furthermore, institutional ownership is able to moderate the effect of transfer pricing on tax avoidance in mining companies listed on the IDX, institutional ownership is able to moderate the effect of thin capitalization on tax avoidance in mining companies listed on the IDX, and institutional ownership is able to moderate the effect of capital intensity on tax avoidance in mining companies listed on the IDX Keyword: Tax Avoidance, Transfer Pricing, Thin Capitalization, Capital Intensity Penelitian ini bertujuan untuk menganalisis pengaruh Transfer Pricing, Thin Capitalization dan Capital Intensity Terhadap Tax Avoidance perusahaan Sektor Pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2019 -2023. Desain penelitian yang digunakan adalah Desain Kausal dengan pendekatan kuantitatif. Populasi dalam penelitian ini yaitu perusahaan seluruh perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2019 – 2023 sebanyak 63 perusahaan. Melalui metode purposive sampling, diperoleh 25 perusahaan sampel dengan data observasi sebanyak 125. Analisis data menggunakan analisis regresi moderasi. Hasil penelitian menunjukkan bahwa transfer pricing memiliki pengaruh positif dan signifikan terhadap tax avoidance perusahaan pertambangan yang terdaftar di BEI, thin capitalization memiliki pengaruh positif dan signifikan terhadap tax avoidance perusahaan pertambangan yang terdaftar di BEI, capital intensity memiliki pengaruh positif dan signifikan terhadap tax avoidance perusahaan pertambangan yang terdaftar di BEI, kepemilikan institusional mampu memoderasi pengaruh transfer pricing terhadap tax avoidance perusahaan pertambangan yang terdaftar di BEI, kepemilikan institusional mampu memoderasi pengaruh thin capitalization terhadap tax avoidance perusahaan pertambangan yang terdaftar di BEI serta kepemilikan institusional mampu memoderasi pengaruh capital intensity terhadap tax avoidance perusahaan pertambangan yang terdaftar di BEI. Kata Kunci: Tax Avoidance, Transfer Pricing, Thin Capitalization, Capital Intensity

Item Type: Thesis (S1)
NIM/NIDN Creators: 43219110195
Uncontrolled Keywords: Tax Avoidance, Transfer Pricing, Thin Capitalization, Capital Intensity
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 300. Social Science/Ilmu-ilmu Sosial > 306 Culture and Institutions/Kultur, Ilmu Budaya, Kebudayaan dan Lembaga-lembaga, Institusi > 306.3 Economic Institutions/Institusi Ekonomi
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 > 620 Engineering and Applied Operations/Ilmu Teknik dan operasi Terapan > 622 Mining and Related Operations/Operasi Pertambangan dan Operasi Terkait > 622.3 Mining for Specific Materials/Jenis Pertambangan Tertentu
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 > 658 General Management/Manajemen Umum > 658.01-658.09 [Management of Enterprises of Specific Sizes, Scopes, Forms; Data Processing]/[Pengelolaan Usaha dengan Ukuran, Lingkup, Bentuk Tertentu; Pengolahan Data] > 658.04 Management of Enterprises of Specific Forms/Pengelolaan Usaha dengan Bentuk Tertentu > 658.045 Corporations/Perusahaan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 10 Apr 2026 07:33
Last Modified: 10 Apr 2026 07:33
URI: http://repository.mercubuana.ac.id/id/eprint/101962

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