AHMADI, ANDRI (2020) PENGARUH TRANSFER PRICING, LEVERAGE, LIKUIDITAS, DAN UKURAN PERUSAHAAN (SIZE) TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan Subsektor Consumer Goods Industry Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2016-2018). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
Tax avoidance is a form of tax savings that does not conflict with tax laws but can still harm the state. Transfer pricing, leverage, liquidity, and size are used as independent variables that are estimated to have an effect on tax avoidance as the dependent variable proxied by the Cash Effective Tax Rate (CETR). This research was applied to companies in the consumer goods industry subsector on the Indonesia Stock Exchange (IDX) 2016-2018. The sample in this study was determined using the nonprobability method, namely purposive sampling technique in order to obtain a total sample size of 21 companies and a total of 63 observations of data. The data in this study were analyzed using multiple linear analysis techniques. The results of this study indicate that transfer pricing, and leverage have a positive effect on tax avoidance. Company liquidity and Firm size variables have no effect on tax avoidance. Key Words. Tax avoidance, transfer pricing, leverage, liquidity, firm size Tax avoidance merupakan bentuk penghematan pajak yang caranya tidak bertentangan dengan undang undang perpajakan namun tetap dapat merugikan negara. Transfer pricing, leverage, likuiditas, dan ukuran digunakan sebagai variabel bebas yang diperkirakan memberikan pengaruh pada tax avoidance sebagai variabel terikat yang diproksikan melalui Cash Effective Tax Rate (CETR). Penelitian ini diterapkan pada perusahaan - perusahaan subsektor industri barang konsumsi di Bursa Efek Indonesia (BEI) tahun 2016 - 2018. Sampel dalam penelitian ini ditentukan dengan menggunakan metode nonprobabilitas, yaitu teknik purposive sampling sehingga didapat jumlah sampel sebanyak 21 perusahaan dan jumlah observasi sebanyak 63 data. Data pada penelitian ini dianalisis dengan teknik analisis linier berganda. Hasil penelitian ini menunjukkan bahwa transfer pricing, dan leverage berpengaruh positif pada tax avoidance. Variabel likuiditas, dan ukuran perusahaan tidak berpengaruh pada tax avoidance. Kata Kunci. Penghindaran pajak, transfer pricing, leverage, likuiditas, ukuran perusahaan
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