WIJAYANTI, RETNO KARUNIA (2024) PENGARUH PROFITABILITAS, TRANSFER PRICING, KEPEMILIKAN INSTITUSIONAL DAN KOMITE AUDIT TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2019-2022). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This research aims to analyze the influence of profitability, transfer pricing, institutional ownership and audit committees on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The sample used was 44 companies registered in manufacturing companies for the 2019-2022 period, resulting in 176 data observations, which used the Rupiah currency in their financial reports, and which had submitted annual financial reports for the 2019-2022 period which contained data and information. that can be used in this research and the financial reports have been audited and accompanied by an independent auditor's report. The sampling method uses purposive sampling. The data collection method uses archives (documents), namely by collecting material or data related to the object of discussion. The data analysis carried out was descriptive statistical analysis. The research results showed that profitability with the NPM proxy had a negative effect on Tax Avoidance. Furthermore, transfer pricing has a positive effect on Tax Avoidance. Furthermore, institutional ownership has no effect on Tax Avoidance. And finally, the audit committee has a positive effect on Tax Avoidance. Keywords: profitability, transfer pricing, institutional ownership and audit committee, tax avoidance Penelitian ini bertujuan untuk menganalisis Pengaruh profitabilitas, transfer pricing, kepemilikan institusional dan komite audit terhadap tax avoidance pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2019-2022. Sampel yang dipergunakan adalah sebanyak 44 perusahaan yang terdaftar dalam perusahaan manufaktur periode 2019-2022 sehingga observasi sebanyak 176 data, yang menggunakan mata uang Rupiah dalam laporan keuangannya, dan yang telah menyampaikan laporan keuangan tahunan periode 2019-2022 yang berisi data dan informasi yang dapat digunakan dalam penelitian ini serta laporan keuangan tersebut telah diaudit dan disertai dengan laporan auditor independen. Metode penarikan sampel menggunakan purposive sampling. Metode pengumpulan data menggunakan arsip (document) yaitu dengan mengumpulkan bahan atau data yang berkaitan dengan objek pembahasan. Analisis data yang dilakukan adalah analisis statistik deskriptif. Hasil penelitian diperoleh bahwa profitabilitas dengan proksi NPM berpengaruh negatif terhadap Tax Avoidance. Selanjutnya, transfer pricing berpengaruh positif terhadap Tax Avoidance. Selanjutnya, kepemilikan institusional tidak berpengaruh terhadap Tax Avoidance Dan terakhir komite audit berpengaruh positif terhadap Tax Avoidance. Kata Kunci: profitabilitas, transfer pricing, kepemilikan institusional dan komite audit, tax avoidance
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