PENGARUH PROFITABILITAS DAN TRANSFER PRICING TERHADAP TAX AVOIDANCE DENGAN LEVERAGE SEBAGAI VARIBAEL MODERASI (SEKTOR TAMBANG YANG TERDAFTAR DI BEI TAHUN 2019-2022)

ROSILIAWATI, SELLA SILVI (2024) PENGARUH PROFITABILITAS DAN TRANSFER PRICING TERHADAP TAX AVOIDANCE DENGAN LEVERAGE SEBAGAI VARIBAEL MODERASI (SEKTOR TAMBANG YANG TERDAFTAR DI BEI TAHUN 2019-2022). S1 thesis, Universitas PGRI Madiun.

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Abstract

Sella Silvi Rosiliawati.2024. The effect of Profitability and Transfer Pricing towards Tax Avoidance with Leverage as a Variaable (Case Study of the Mining Sector Listed on the Indonesia stock Exchange in 2019- 2022 Perode).Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas PGRI Madiun. Pembimbing (I) Nik Amah, S.E., M.Si., CTT., CSRS, Pembimbing (II) Reihan Mustafa Zahri, S.E., M.Ak. This study aimed to determine the effect of profitability and transfer pricing towards tax avoidance in the mining sector listed on the Indonesia Stock Exchange in 2019-2022 period. The population of this study was 63 basic and chemical sub-sector manufacturing companies. The number of samples in this study was 30 companies determined by purposive sampling. The research method used was a quantitative approach with logistic regression analysis using the SPSS 25 program. The results of this study indicate that profitability has an effect towards tax avoidance, transfer pricing does not have an effect towards tax avoidance, and leverage is unable to moderate the effect of profitability and transfer pricing towards tax avoidance. Keywords: Profitability, Transfer Pricing, Leverage, Tax Avoidance.

Item Type: Thesis/Skripsi/Tugas Akhir (S1)
Kata Kunci: Profitability,Transfer Pricing,Leverage,Tax Avoidance
Subjects: A Social Sciences > HB Economic Theory
A Social Sciences > HC Economic History and Conditions
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: ROSILIAWAT SILVI SELLA
Date Deposited: 02 Oct 2024 04:44
Last Modified: 02 Oct 2024 04:44
URI: http://eprint.unipma.ac.id/id/eprint/2032

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