Aida, Nur and ., Siti Maryama, SE., M.M (2022) Pengaruh Harga Transfer dan Leverage Terhadap Penghindaran Pajak Pada Sektor Pertambangan Yang Terdaftar di BEI Tahun 2017-2020. ITB Ahmad Dahlan Jakarta, Jakarta.
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Abstract
NUR AIDA 2017222350098 “Pengaruh Harga Transfer dan Leverage terhadap Penghindaran Pajak (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2020)”.
Dibawah bimbingan SITI MARYAMA.
Tujuan dari penelitian ini adalah untuk mengetahui Pengaruh Harga Transfer terhadap Penghindaran Pajak, dan untuk mengetahui Leverage terhadap Penghindaran Pajak. Populasi dari penelitian ini adalah perusahaan pertambangan untuk sektor Batu Bara, Minyak Mentah dan Gas Bumi, Logam dan Mineral serta Tanah dan Batu Galian yang terdaftar di Bursa Efek Indonesia Tahun 2017-2020 sejumlah 47 perusahaan dengan sampel sebanyak 8 perusahaan dengan pengamatan 4 tahun pengamatan. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah dokumentasi. Teknik analisis yang digunakan dalam penelitian ini adalah Analisis Statistik Deskriptif, Uji Asumsi Klasik, Regresi Linear Berganda, Uji Parsial, Uji Simultan dan Uji Determinan (R²). Pengolahan data menggunakan program Microsoft Excel 2010 dan SPSS (Statistical Package For Social Science) versi 25. Hasil penelitian menunjukkan bahwa nilai Leverage sebesar 0,018 < 0,05, dapat menyimpulkan bahwa Leverage diterima. Artinya leverage berpengaruh positif terhadap penghindaran pajak dan Harga Transfer dan leverage terhadap penghindaran pajak secara simultan tidak memiliki pengaruh,
Kata kunci : Harga Transfer, Leverage, dan Penghindaran Pajak.
NUR AIDA 2017222350098 “The Influence of Transfer and Leverage Prices on Tax Avoidance (Empirical Study on Mining Companies Listed on the Indonesia Stock Exchange in 2017-2020)”.
Under the guidance of SITI MARYAMA.
The purpose of this study was to determine the effect of transfer prices on tax avoidance, and to determine leverage on tax avoidance. The population of this study are mining companies for the Coal, Crude Oil and Natural Gas, Metals and Minerals and Soil and Excavated Stone sectors listed on the Indonesia Stock Exchange in 2017-2020 with a total of 47 companies with a sample of 8 companies with 4 years of observation. The data collection technique used in this research is documentation. The analytical technique used in this research is Descriptive Statistical Analysis, Classical Assumption Test, Multiple Linear Regression, Partial Test, Simultaneous Test and Determinant Test (R²). Processing data using Microsoft Excel 2010 and SPSS (Statistical Package For Social Science) version 25. The results showed that the Leverage value was 0.018 < 0.05, it could be concluded that Leverage was accepted. This means that leverage has a positive effect on tax avoidance and transfer prices and leverage on tax avoidance simultaneously has no effect,
Keywords: Transfer Prices, Leverage, and Tax Avoidance.
| Item Type: | Other |
|---|---|
| Subjects: | N Fine Arts > NK Decorative arts Applied arts Decoration and ornament N Fine Arts > NX Arts in general |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi S1 |
| Depositing User: | Khalifafachri Albi |
| Date Deposited: | 19 Feb 2025 03:19 |
| Last Modified: | 19 Feb 2025 03:19 |
| URI: | http://repository.itb-ad.ac.id/id/eprint/278 |
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