SIDABUKE, IREN GABRIELLA (2024) PENGARUH TRANSFER PRICING, LEVERAGE DAN KOMPENSASI RUGI FISKAL TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan Manufaktur Sektor Barang Konsumsi Yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to analyze the effect of Transfer Pricing, Leverage and Fiscal Loss Compensation on Tax Avoidance. The object of research is the Consumer Goods Sector Manufacturing Companies Listed on the Indonesia Stock Exchange in 2018-2022. The sample methodology was conducted using the purposive sampling method. A sample of 21 manufacturing enterprises in the consuming sector was gathered using the purposive sampling approach. The research methodology used in this study is a quantitative (causal) approach. The analysis used in this research is descriptive statistical analysis, normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, coefficient of determination test, f test and t test, multiple linear regression test using SPSS Version 25. The findings of this study suggest that has a significant impact on Tax Avoidance, however Leverage and Fiscal Loss Compensation do not have any influence on Tax Avoidance. Keyword : , Leverage, Fiscal Loss Compensation, and Tax Avoidance Penelitian ini bertujuan untuk menganalisis pengaruh Transfer pricing, Leverage dan Kompensasi Rugi Fiskal Terhadap Penghindaran Pajak. Objek dari penelitian ini ialah Perusahaan Manufaktur Sektor Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia tahun 2018-2022. Teknik pengambilan sampel diberlakukan dengan memakai metode purposive sampling. Sampel sebanyak 21 perusahaan manufaktur sektor konsumsi dikumpulkan dengan memakai pendekatan purposive sampling. Metodologi penelitian yang dipakai ialah pendekatan kuantitatif (kausal). Analisis yang dipakai dalam penelitian ini ialah analisis statistik deskriptif, uji normalitas, uji multikolinieritas, uji heteroskedastisitas, uji autokorelasi, uji koefisien determinasi, uji f dan uji t, uji regresi liniear berganda dengan memakai SPSS Versi 25. Temuan penelitian ini menampilkan bahwa Transfer pricing berpengaruh yang signifikan terhadap Penghindaran Pajak, namun Leverage dan Kompensasi Kerugian Fiskal tidak berpengaruh terhadap Penghindaran Pajak. Kata kunci :Transfer Pricing , Leverage, Kompensasi Rugi Fiskal, dan Penghindaran Pajak
| Item Type: | Thesis (S1) |
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| Call Number CD: | FE/AK. 24 097 |
| Call Number: | SE/32/24/074 |
| NIM/NIDN Creators: | 43219010160 |
| Uncontrolled Keywords: | Transfer Pricing , Leverage, Kompensasi Rugi Fiskal, dan Penghindaran Pajak |
| Subjects: | 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu 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 > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan 600 Technology/Teknologi > 670 Manufacturing/Manufaktur, Pabrik-pabrik |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | khalimah |
| Date Deposited: | 02 May 2024 09:49 |
| Last Modified: | 02 May 2024 09:49 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/88390 |
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