RAHARDJA, GRACESYA DEVINA (2021) PENGARUH TRANSFER PRICING, SALES GROWTH DAN LEVERAGE TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2015-2020). Skripsi thesis, Universitas Tarumanagara.
Full text not available from this repository.Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh transfer pricing, sales growth dan leverage terhadap tax avoidance. Data penelitian menggunakan data sekunder yang diperoleh dari website resmi BEI www.idx.co.id atau website resmi setiap perusahaan manufaktur. Populasi yang digunakan pada penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di BEI periode 2015-2020. Sampel penelitian berjumlah 100. Data diolah dengan menggunakan Microsoft Excel dan IBM SPSS Statistic dengan metode analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa transfer pricing dan sales growth berpengaruh positif terhadap tax avoidance, sedangkan leverage berpengaruh negatif terhadap tax avoidance. Kata kunci: Transfer Pricing, Sales Growth, Leverage, Tax Avoidance. This research aims to obtain empirical evidence about the effect of transfer pricing, sales growth, and leverage towards tax avoidance. This research used secondary data that were obtained from IDX official website www.idx.co.id or the company’s official websites. The population of this research is all manufacturer companies listed on the IDX for the period of 2015-2020. The sample size of this research is 100 data. The data were processed by using Microsoft Excel dan IBM SPSS Statistic with multiple linear regression analysis method. This research has found that transfer pricing and sales growth give positive effects towards tax avoidance. In the other hand, leverage has a negative effect towards tax avoidance. Key words: Transfer Pricing, Sales Growth, Leverage, Tax Avoidance.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Subjects: | Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | FE Perpus |
| Date Deposited: | 27 May 2022 02:56 |
| Last Modified: | 06 Apr 2023 03:40 |
| URI: | http://repository.untar.ac.id/id/eprint/35495 |
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