Fitriani, Riri (2024) PENGARUH MANAJEMEN LABA, TRANSFER PRICING, DAN CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2023). S1 thesis, Universitas Sultan Ageng Tirtayasa.
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Abstract
This research aims to determine the effect of earnings management, transfer pricing, and capital intensity on tax avoidance with company size as a moderating variable. The research objects used in this research are manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2018-2023. This research is a type of quantitative research with multiple linear regression models and Moderated Regression Analysis (MRA). In selecting samples that met the criteria, 35 companies were obtained. This research uses secondary data based on manufacturing company financial reports obtained from the Indonesia Stock Exchange website and related company websites. Data processing was carried out using the SPSS 25 application program. Partial research results showed that earnings management had an effect on tax avoidance, transfer pricing had an effect on tax avoidance, capital intensity had no effect on tax avoidance while moderated regression analysis (MRA) testing showed that company size moderated the effect of earnings management on tax avoidance, company size cannot moderate the effect of transfer pricing on tax avoidance, and company size cannot moderate the effect of capital intensity on tax avoidance.
Item Type: | Thesis (S1) | ||||||
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Additional Information: | Penelitian ini bertujuan untuk mengetahui pengaruh manajemen laba, transfer pricing, dan capital intensity terhadap penghindaran pajak dengan ukuran perusahaan sebagai variabel moderasi. Objek penelitian yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018-2023. 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 35 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 menunjukan bahwa manajemen laba berpengaruh terhadap tax avoidance, transfer pricing berpengaruh terhadap tax avoidance, capital intensity tidak berpengaruh terhadap tax avoidance sedangkan pengujian moderated regression analysis (MRA) menunjukan bahwa ukuran perusahaan memoderasi pengaruh manajemen laba terhadap tax avoidance, ukuran perusahaan tidak dapat memoderasi pengaruh transfer pricing terhadap tax avoidance, dan ukuran perusahaan tidak dapat memoderasi pengaruh capital intensity terhadap tax avoidance. | ||||||
Subjects: | H Social Sciences > HG Finance H Social Sciences > HJ Public 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: | Riri Fitriani | ||||||
Date Deposited: | 12 Aug 2024 14:39 | ||||||
Last Modified: | 12 Aug 2024 14:39 | ||||||
URI: | http://eprints.untirta.ac.id/id/eprint/40608 |
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