ROSA, AUDREY DA (2022) ANALISIS PENGARUH THIN CAPITALIZATION, TRANSFER PRICING AGGRESSIVENESS, PROFITABILITY TERHADAP TAX AVOIDANCE DENGA LEVERAGE SEBAGAI MODERASI PADA PERUSAHAAN YANG TERCATAT PABEI PADA PERIODE 2019-2021. Skripsi thesis, Universitas Tarumanagara.
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Abstract
Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh thin capitalization, profitability, dan transfer pricing aggressiveness terhadap tax avoidance serta pengaruh moderasi dari leverage dalam hubungan ketiga variable independen pada perusahaan subsektor makanan dan minuman yang tercatat di Bursa Efek Indonesia selama periode 2019-2021. Desain penelitian yang digunakan untuk menguji pengaruh dari variabel independen terhadap variabel dependen serta pengaruh variabel moderasi dalam hubungan tersebut yaitu penelitian deskriptif dengan metode purposive sampling dan diperoleh sebanyak 51 sampel data. Kemudian, untuk pengujian hipotesis dilakukan dengan uji model regresi moderasi. Penelitian ini dilakukan dengan menggunakan aplikasi SPSS versi 29. Penelitian ini memperoleh hasil bahwa transfer pricing aggressiveness memiliki pengaruh negatif signifikan terhadap tax avoidance, thin capitalization dan profitability tidak memiliki pengaruh yang signifikan terhadap tax avoidance, dan terdapat pengaruh moderasi dari leverage dalam hubungan profitability, namun tidak terdapat pengaruh pada hubungan thin capitalization dan transfer pricing aggressiveness terhadap tax avoidance. Kata Kunci : Penghindaran Pajak, Profitabilitas, Thin Capitalization, Agresivitas Transfer Pricing. The purpose of this study is to obtain empirical evidence on the influence of thin capitalization, profitability, and transfer pricing aggressiveness on tax as well as the moderation effect of leverage in the relationship of thin capitalization, profitability, and transfer pricing aggressiveness in food and beverages firms listed on the Indonesia Stock Exchange during the period 2019-2021. The research design used to test the influence of independent variables on dependent variables and the influence of moderation variables in the relationship is a descriptive research with purposive sampling method, and obtained as many as 51 samples of data. Then, the hypothesis testing is done by moderation regression model. This research was conducted using SPSS ver.29 application. This study obtained the results that the aggressiveness of transfer pricing has a significant negative effect on tax evasion, thin capitalization and profitability has no significant effect on tax evasion, and there is a moderating effect of leverage on the profitability relationship, but there is no effect on the relationship of thin capitalization and transfer prices. aggressiveness towards tax avoidance. Keywords : Tax Avoidance, Thin Capitalization, Leverage, Transfer Pricing Aggressiveness, Profitability
| Item Type: | Thesis (Skripsi) |
|---|---|
| Subjects: | Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | FE Perpus |
| Date Deposited: | 01 Mar 2024 08:35 |
| Last Modified: | 01 Mar 2024 08:35 |
| URI: | http://repository.untar.ac.id/id/eprint/43077 |
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