MUTIARA SANI, DIAN (2023) PENGARUH TRANSFER PRICING, FINANCIAL DISTRESS, DAN KOMPENSASI RUGI FISKAL TERHADAP TAX AVOIDANCE DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Multinasional Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2021). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This study aims to determine the effect of transfer pricing, financial distress, and fiscal loss compensation on tax avoidance with company size as a moderating variable. The research objects used in this study are multinational companies in the manufacturing sector that are listed on the Indonesia Stock Exchange (IDX) in 2016-2021. This research is a type of quantitative research with multiple linear regression models and moderated regression analysis (MRA). In selecting samples that meet the criteria, 33 companies were obtained. This study uses secondary data based on financial statements of manufacturing companies obtained from the Indonesian Stock Exchange website and related company websites. Data processing was carried out using the SPSS 25 application program. The results of the partial research show that transfer pricing has a positive effect on tax avoidance, financial distress has a negative effect on tax avoidance, and fiscal loss compensation has a negative effect on tax avoidance. Meanwhile, the moderated regression analysis (MRA) test shows that company size cannot moderate the effect of transfer pricing on tax avoidance, company size cannot moderate the effect of financial distress on tax avoidance, and company size cannot moderate the effect of fiscal loss compensation on tax avoidance.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk mengetahui pengaruh transfer pricing, financial distress, dan kompensasi rugi fiskal terhadap tax avoidance dengan ukuran perusahaan sebagai variabel moderasi. Objek penelitian yang digunakan dalam penelitian ini adalah perusahaan multinasional sektor manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016-2021. Penelitian ini merupakan jenis penelitian kuantitatif dengan model regresi linear berganda dan moderated regression analysis (MRA). Dalam melakukan pemilihan sampel yang memenuhi kriteria didapatkan sebesar 33 perusahaan. Penelitian ini menggunakan data sekunder berdasarkan laporan keuangan perusahaan manufaktur yang diperoleh dari website Bursa Efek Indonesia dan website perusahaan terkait. Pengolahan data yang dilakukan menggunakan program aplikasi SPSS 25. Hasil penelitian secara parsial menunjukan bahwa transfer pricing berpengaruh positif terhadap tax avoidance, financial distress berpengaruh negatif terhadap tax avoidance, dan kompensasi rugi fiskal berpengaruh negatif terhadap tax avoidance. Sedangkan pengujian moderated regression analysis (MRA) menunjukkan bahwa ukuran perusahaan tidak dapat memoderasi pengaruh transfer pricing terhadap tax avoidance, ukuran perusahaan tidak dapat memoderasi pengaruh financial distress terhadap tax avoidance, dan ukuran perusahaan tidak dapat memoderasi pengaruh kompensasi rugi fiskal terhadap tax avoidance. | |||||||||
| Uncontrolled Keywords: | Transfer Pricing, Financial Distress, Kompensasi Rugi Fiskal, Tax Avoidance, Ukuran Perusahaan | |||||||||
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Dian Mutiara Sani | |||||||||
| Date Deposited: | 08 Aug 2023 15:26 | |||||||||
| Last Modified: | 08 Aug 2023 15:26 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/27808 |
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