PUTRI ALIKA RAMADHINA, . (2023) PENGARUH TRANSFER PRICING, SALES GROWTH, DAN INVENTORY INTENSITY TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MAKANAN DAN MINUMAN. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.
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Abstract
Penelitian ini dilakukan untuk mengetahui pengaruh dari transfer pricing, sales growth, dan inventory intensity terhadap tax avoidance pada perusahaan makanan dan minuman tahun 2018-2021. Metode penelitian ini menggunakan metode kuantitatif dengan data primer sebagai instrumen penelitian berupa laporan keuangan yang tersedia di www.idx.co.id, www.idnfinancials.com, ataupun website-website perusahaan terkait. Populasi dalam penelitian ini adalah 38 perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2018-2021. Metode analisis data yang digunakan adalah metode analisis regresi berganda dengan bantuan program SPSS versi 20. Berdasarkan hasil dari analisis yang dilakukan dapat disimpulkan bahwa transfer pricing dan sales growth berpengaruh negatif dan signifikan terhadap tax avoidance. Sementara inventory intensity berpengaruh positif dan signifikan terhadap tax avoidance. *** This research was conducted to determine the effect of transfer pricing, sales growth, and inventory intensity on tax avoidance in food and beverage companies in 2018-2021. This research method uses quantitative methods with primary data as research instruments in the form of financial reports available at www.idx.co.id, www.idnfinancials.com or related company websites. The population in this study are 38 food and beverage companies listed on the Indonesia Stock Exchange (IDX) in 2018-2021. The data analysis method used is multiple regression analysis method with the help of the SPSS version 20 program. Based on the results of the analysis conducted, it can be concluded that transfer pricing and sales growth have a negative and significant effect on tax avoidance. While inventory intensity has a positive and significant effect on tax avoidance.
Item Type: | Thesis (Sarjana) |
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Additional Information: | 1). Nuramalia Hasanah, M. Ak ; 2). Indah Muliasari, S.E Akt, M. Ak |
Subjects: | Ilmu Sosial > Perdagangan, e-commerce > Akuntansi Ilmu Sosial > Pajak dan Perpajakan |
Divisions: | FE > S1 Akuntansi |
Depositing User: | Users 20714 not found. |
Date Deposited: | 14 Sep 2023 06:52 |
Last Modified: | 14 Sep 2023 06:52 |
URI: | http://repository.unj.ac.id/id/eprint/42445 |
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