PENGARUH TRANSFER PRICING,PROFITABILITAS, CAPITAL INTENSITY, DAN BEBAN IKLAN TERHADAP AGRESIVITAS PAJAK DENGAN GENDER DIVERSITY SEBAGAI VARIABEL MODERASI (Studi Kasus pada Perusahaan Sektor Manufaktur yang Terdaftar di BEI Periode 2017-2019)

RAHMAN, HUDA AULIA (2021) PENGARUH TRANSFER PRICING,PROFITABILITAS, CAPITAL INTENSITY, DAN BEBAN IKLAN TERHADAP AGRESIVITAS PAJAK DENGAN GENDER DIVERSITY SEBAGAI VARIABEL MODERASI (Studi Kasus pada Perusahaan Sektor Manufaktur yang Terdaftar di BEI Periode 2017-2019). S2 thesis, Universitas Mercu Buana Jakarta-Menteng.

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Abstract

This research aims to analyze the effect of transfer pricing, profitability, capital intensity, and advertising expense on tax aggressiveness with gender diversity as a moderating variable. The population of this research is the manufacturing sector companies listed on the Indonesia Stock Exchange for the period 2017-2019. The research sample used is 98 companies in the manufacturing sector which were selected based on the purposive sampling method. The research method used is quantitative method, with panel data regression analysis. The results of this research are profitability had a positive effect on tax aggressiveness, capital intensity had a negative effect on tax aggressiveness, while transfer pricing and advertising expenses had no effect on tax aggressiveness. Gender diversity as a moderator was only able to moderate the effect of profitability on tax aggressiveness. ==== Penelitian ini bertujuan untuk menganalisis pengaruh transfer pricing, profitabilitas, capital intensity, dan beban iklan terhadap agresivitas pajak dengan gender diversity sebagai variabel moderasi. Populasi penelitian ini adalah perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia periode 2017-2019. Sampel penelitian yang digunakan yaitu 98 perusahaan sektor manufaktur yang dipilih berdasarkan metode purposive sampling. Metode penelitian yang digunakan adalah metode kuantitatif, dengan analisis regresi data panel. Hasil penelitian yang didapatkan yaitu profitabilitas berpengaruh positif terhadap agresivitas pajak, capital intensity berpengaruh negatif terhadap agresivitas pajak, sedangkan transfer pricing dan beban iklan tidak berpengaruh terhadap agresivitas pajak. Gender diversity sebagai pemoderasi hanya mampu memoderasi pengaruh profitabilitas terhadap agresivitas pajak.

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