Anggraeni, Angger Ayu (2023) PENGARUH CAPITAL INTENSITY, TRANSFER PRICING, SALES GROWTH, DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK (Studi pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di BEI). Other thesis, UPN "Veteran" Yogyakarta.
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Abstract
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ABSTRACT
This study aims to analyze the effect of capital intensity, transfer pricing,
sales growth, and profitability on tax avoidance. This research is a quantitative
study using secondary data obtained from the company's annual report during the
2017-2021 period. The population and samples used in this study were
manufacturing companies in the consumer goods industry sector listed on the
Indonesia Stock Exchange (IDX) during the 2017-2021 period. The acquisition of
a total sample of 18 companies was carried out using the purposive sampling
method. Data analysis was performed using descriptive statistical tests, classical
assumption tests, model feasibility tests, multiple linear regression analysis, and t
tests using the SPSS application. The results of this study show that capital
intensity, transfer pricing, sales growth, and profitability have no effect on tax
avoidance. This shows that the high orlow value of capital intensity, transfer
pricing, sales growth, and profitability cannot indicate that a company is carrying
out tax avoidance practices.
Keywords: Tax Avoidances, Capital Intensity, Transfer Pricing, Sales Growth,
Profitability.
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ABSTRAK
Penelitian ini dilakukan dengan tujuan untuk menganalisis pengaruhh
capital intensity, transfer pricing, sales growth, dan profitabilitas terhadap
penghindaran pajak. Penelitian ini merupakan penelitian kuantitatif dengan
menggunakan data sekunder yang diperoleh dari laporan tahunan perusahaan
selama periode 2017-2021. Populasi dan sampel yang digunakan dalam penelitian
ini adalah perusahaan manufaktur sektor industri barang konsumsi yang terdaftar
di Bursa Efek Indonesia (BEI) selama periode 2017-2021. Perolehan jumlah
sampel sejumlah 18 perusahaan dilakukan dengan menggunakan metode
purposive sampling. Analisis data dilakukan menggunakan uji statistik deskriptif,
uji asumsi klasik, uji kelayakan model, analisis regresi linear berganda, dan uji t
dengan bantuan aplikasi SPSS. Hasil penelitian ini menunjukkan bahwa capital
intensity, transfer pricing, sales growth, dan profitabilitas tidak berpengaruh
terhadap penghindaran pajak. Hal ini menunjukkan bahwa tingkat tinggi
rendahnya nilai capital intensity, transfer pricing, sales growth, dan profitabilitas
tidak dapat mengindikasikan suatu perusahaan melakukan praktik penghindaran
pajak.
Kata kunci: Penghindaran Pajak, Capital Intensity, Transfer Pricing, Sales
Growth, dan Profitabilitas.
| Item Type: | Thesis (Other) |
|---|---|
| Uncontrolled Keywords: | Penghindaran Pajak, Capital Intensity, Transfer Pricing, Sales Growth, dan Profitabilitas. |
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Eko Yuli |
| Date Deposited: | 14 Apr 2023 02:27 |
| Last Modified: | 14 Apr 2023 02:27 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/34573 |
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