NABILA ADRI ANDINI, . (2025) PENGARUH TRANSFER PRICING, INTENSITAS ASET TEAP, DAN PERTUMBUHAN PENJUALAN TERHADAP AGRESIVITAS PAJAK DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh transfer pricing, intensitas aset tetap, dan pertumbuhan penjualan terhadap agresivitas pajak dengan menggunakan profitabilitas sebagai variabel moderasi. Pendekatan yang digunakan pada penelitian ini adalah pendekatan kuantitatif dengan sumber data sekunder berupa laporan keuangan dan laporan tahunan perusahaan sektor property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2024. Teknik pengambilan sampel pada penelitian ini menggunakan purposive sampling dengan beberapa kriteria tertentu sehingga menghasilkan 112 jumlah observasi. Penelitian ini dianalisis menggunakan regresi data panel dengan pendekatan Moderated Regression Analysis (MRA), serta pengolahan data dilakukan menggunakan software Eviews 13. Hasil penelitian ini menunjukkan transfer pricing dan intensitas aset tetap berpengaruh signifikan terhadap agresivitas pajak. Sedangkan, pertumbuhan penjualan tidak berpengaruh terhadap agresivitas pajak. Penelitian ini juga menghasilkan profitabilitas mampu memoderasi pengaruh transfer pricing, intensitas aset tetap, dan pertumbuhan penjualan terhadap agresivitas pajak. *** This study aims to determine the effect of transfer pricing, fixed asset intensity, and sales growth on tax aggressiveness by using profitability as a moderating variable. The approach used in this research is a quantitative approach with secondary data sources in the form of financial reports and annual reports of property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2024. The sampling technique in this study used purposive sampling with certain criteria resulting in 112 total observations. This research was analyzed using panel data regression with the Moderated Regression Analysis (MRA) approach, and data processing was carried out using EViews 13 software. The results of this study indicate that transfer pricing and fixed asset intensity have a significant effect on tax aggressiveness. Meanwhile, sales growth has no effect on tax aggressiveness. This study also found that profitability is able to moderate the effect of transfer pricing, fixed asset intensity, and sales growth on tax aggressiveness.
Item Type: | Thesis (Sarjana) |
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Additional Information: | 1). Adam Zakaria, S.E., M.Si., Ph.D., Ak., CA., CFrA., QIA., CRP. ; 2). Ati Sumiati, M.M. |
Subjects: | Ilmu Sosial > Perdagangan, e-commerce > Akuntansi Ilmu Sosial > Keuangan Ilmu Sosial > Pajak dan Perpajakan |
Divisions: | FE > S1 Akuntansi |
Depositing User: | Nabila Adri Andini . |
Date Deposited: | 07 Aug 2025 03:42 |
Last Modified: | 07 Aug 2025 03:42 |
URI: | http://repository.unj.ac.id/id/eprint/58646 |
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