Zulkifli, Ridwan (2021) PENGARUH LEVERAGE, KONSERVATISME AKUNTANSI DAN TRANSFER PRICING TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2020. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh Leverage, Konservatisme Akuntansi dan Transfer Pricing terhadap Penghindaran Pajak. Variabel independen yang digunakan dalam penelitian ini adalah Leverage, Konservatisme Akuntansi dan Transfer Pricing, Sedangkan variabel dependen yang digunakan dalam penelitian ini adalah penghindaran pajak, Leverage diproksi oleh DER, Konservatisme Akuntansi diproksi oleh Total Akrual, Transfer Pricing diproksi oleh piutang usaha kepada pihak yang memiliki hubungan istimewa dan penghindaran pajak diproksi oleh CETR. Populasi dalam penelitian ini berjumlah 171 perusahaan sektor manufaktur multinasional yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2016-2020. Penentuan sampel penelitian menggunakan metode purposive sampling dan memperoleh sampel sebanyak 48 perusahaan manufaktur multinasional berdasarkan kriteria tertentu Hasil penelitian membuktikan bahwa : 1) Leverage berpengaruh negative terhadap penghindaran pajak 2) Konservatisme Akuntansi berpengaruh positif terhadap penghindaran pajak 3) Transfer Pricing berpengaruh positive terhadap penghindaran pajak Kata Kunci: Leverage, Konservatisme Akuntansi, Transfer Pricing dan Penghindaran Pajak. This study aims to determine the effect of Leverage, Accounting Conservatism and Transfer Pricing on Tax Avoidance. The independent variables used in this study are Leverage, Accounting Conservatism and Transfer Pricing, while the dependent variable used in this study is tax avoidance, Leverage is proxied by DER, Accounting Conservatism is proxied by Total Accruals, Transfer Pricing is proxied by accounts receivable to parties who have special relationships and tax avoidance are proxied by CETR. The population in this study amounted to 171 multinational manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) during the 2016-2020 period. Determination of the research sample using purposive sampling method and obtaining a sample of 48 multinational manufacturing companies based on certain criteria The results of the study prove that: 1) Leverage has a negative effect on tax avoidance 2) Accounting Conservatism has a positive effect on tax avoidance 3) Transfer Pricing has a positive effect on tax avoidance. Keywords: Leverage, Accounting Conservatism, Transfer Pricing and Tax Avoidance.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Perpajakan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | RIDWAN ZULKIFLI | ||||||||
| Date Deposited: | 24 Oct 2021 11:44 | ||||||||
| Last Modified: | 24 Oct 2021 11:44 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/5647 |
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