OKTAVIANI, ALMA (2023) PENGARUH INTENSITAS PERSEDIAAN, TRANSFER PRICING, ARUS KAS OPERASIONAL DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2016-2021). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This study aims to determine the effect of inventory intensity, transfer pricing, operational cash flow and institutional ownership on tax avoidance. The object of research used in this study were all manufacturing companies consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) in 2016-2021. This research is a type of quantitative research with multiple linear regression models. In selecting the sample, this research used purposive sampling method so that the sample that met the criteria was obtained by 26 companies. This study uses secondary data based on the financial statements and annual report of manufacturing companies consumer goods industry sector obtained from the Indonesia Stock Exchange website. Data processing is carried out using the SPSS 25 application program. The results of the study simultaneously show that inventory intensity, transfer pricing, operational cash flow and institutional ownership variables together affect tax avoidance. The results partially show that inventory intensity have a positive and significant effect on tax avoidance, transfer pricing does not have a positive and significant effect on tax avoidance, operational cash flow does not have a positive and significant effect on tax avoidance, and the institutional ownership variable has a negative and significant effect on tax avoidance.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk mengetahui pengaruh intensitas persediaan, transfer pricing, arus kas operasional dan kepemilikan institusional terhadap tax avoidance. Objek penelitian yang digunakan dalam penelitian ini adalah perusahaan manufaktur sub sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2021. Penelitian ini merupakan jenis penelitian kuantitatif dengan model regresi linear berganda. Dalam melakukan pemilihan sampel penelitian ini menggunakan metode purposive sampling sehingga sampel yang memenuhi kriteria didapatkan sebesar 26 perusahaan. Penelitian ini menggunakan data sekunder berdasarkan laporan keuangan dan laporan tahunan perusahaan manufaktur sub sektor industri barang konsumsi yang diperoleh dari website Bursa Efek Indonesia. Pengolahan data yang dilakukan menggunakan program aplikasi SPSS 25. Hasil penelitian secara simultan menunjukan bahwa secara bersama-sama variabel intensitas persediaan, transfer pricing, arus kas operasional dan kepemilikan institusional berpengaruh terhadap tax avoidance. Hasil penelitian secara parsial menunjukan bahwa intensitas persediaan berpengaruh positif terhadap tax avoidance, transfer pricing tidak berpengaruh terhadap tax avoidance, arus kas operasional tidak berpengaruh terhadap tax avoidance dan kepemilikan institusional berpengaruh negatif terhadap tax avoidance. | |||||||||
| Uncontrolled Keywords: | Intensitas Persediaan, Transfer Pricing, Arus Kas Operasional, Kepemilikan Institusional, Tax Avoidance | |||||||||
| 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: | Alma Oktaviani - | |||||||||
| Date Deposited: | 08 Aug 2023 15:36 | |||||||||
| Last Modified: | 08 Aug 2023 15:36 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/27809 |
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