NURAENI, NURAENI (2023) PENGARUH TRANSFER PRICING, PERTUMBUHAN PENJUALAN, INTENSITAS MODAL DAN KONEKSI POLITIK TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2017-2021. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This research aims to examine the effect of transfer pricing, sales growth, capital intensity, and political connections on tax avoidance. The transfer pricing variable in this study is measured using RPT receivables, sales growth is measured using the difference between current and previous year's sales divided by previous year's sales, capital intensity is measured using the ratio of total fixed assets divided by total assets, and political connections are measured by the number of commissioners and directors who have political relations divided by the number of commissioners and directors. The dependent variable used in this study is tax avoidance as measured by the effective tax ratio (ETR). The population of this study is manufacturing sector companies listed on the Indonesian stock exchange for the 2017-2021 period. The sampling method used was purposive sampling and 13 companies were selected that met the criteria as the research sample. The analytical method used is multiple linear regression with SPSS 25 software. The results of this study indicate that sales growth and capital intensity has a positive and significant effect on tax avoidance, transfer pricing and political connections has a negative and significant effect on tax avoidance.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk menguji pengaruh transfer pricing, pertumbuhan penjualan, intensitas modal, dan koneksi politik terhadap tax avoidance. Variabel transfer pricing pada penelitian ini diukur menggunakan RPT piutang, pertumbuhan penjuala diukur menggunakan selisih penjualan tahun sekarang dan tahun sebelumnya dibagi dengan penjualan tahun sebelumnya, intensitas modal diukur menggunakan rasio total aset tetap dibagi dengan total aset, dan koneksi politik diukur dengan jumlah komisaris dan direksi yang memiliki hubungan politik dibagi dengan jumlah komisaris dan direksi. Variabel dependen yang digunakan dalam penelitian ini adalah tax avoidance yang diukur dengan effective tax ratio (ETR). Populasi penelitian ini pada perusahaan sektor manufaktur yang terdaftar di bursa efek indonesia periode 2017-2021. Metode sampling yang digunakan adalah purposive sampling dan terpilih 13 perusahaan yang memenuhi kriteria sebagai sampel penelitian. Metode analisis yang digunakan yaitu regresi linier berganda dengan software SPSSv25. Hasil penelitian ini menunjukan pertumbuhan penjualan dan intensitas modal berpengaruh positif dan signifikan terhadap tax avoidance, transfer pricing dan koneksi politik berpengaruh negatif dan signifikan terhadap tax avoidance. | |||||||||
| Uncontrolled Keywords: | Transfer Pricing, Sales Growth, Capital Intensity, Political Connections, Tax Avoidance Transfer Pricing, Pertumbuhan Penjualan, Intensitas Modal, Koneksi Politik, Tax Avoidance | |||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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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: | Mrs Nuraeni Nuraeni | |||||||||
| Date Deposited: | 22 Feb 2024 12:11 | |||||||||
| Last Modified: | 22 Feb 2024 12:11 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/33280 |
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