PENGARUH TRANSFER PRICING, INVENTORY INTENSITY, SALES GROWTH, DAN THIN CAPITALIZATION TERHADAP TAX AVOIDANCE PADA PERUSAHAAN CONSUMER NON-CYCLICALS PERIODE 2021-2023

AULIA RANJANI, . (2025) PENGARUH TRANSFER PRICING, INVENTORY INTENSITY, SALES GROWTH, DAN THIN CAPITALIZATION TERHADAP TAX AVOIDANCE PADA PERUSAHAAN CONSUMER NON-CYCLICALS PERIODE 2021-2023. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh transfer pricing, inventory intesity, sales growth, dan thin capitalization terhadap tax avoidance. Penelitian ini menggunakan metode kuantitatif dengan data sekunder berupa laporan tahunan perusahaan sektor consumer non-cyclical yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021-2023 dengan total 26 sampel perusahaan dan 78 observasi data. Analisis yang digunakan mencakup analisis statistik deskriptif, dan analisis regresi data panel dengan bantuan perangkat lunak Eviews 13. Dalam menentukkan model regresidata panel yang sesuai, penelitian ini melakukan serangkaian uji pemelihan model. Hasil pengujian menunjukkan bahwa Common Effect Model merupakan model terbaik untuk digunakan dalam analisis regresi. Hasil penelitian ini menunjukkan bahwa inventory intensity berpengaruh signifikan terhadap tax avoidance, yang membuktikan bahwa semakin besar tingkat persediaan yang di investasikan oleh perusahaan, maka mengakibatkan nilai harga pokok penjualan menurun, sehingga menyebabkan tingginya laba perusahaan dan beban pajak perusahaan perusahaan. Sementara itu, transfer pricing, sales growth, dan thin capitalization tidak berpengaruh terhadap tax avoidance. Hasil penelitian ini diharapkan dapat memberikan wawasan bagi manajer perusahaan, investor dan kreditor, serta pemerintah dalam memahami faktor-faktor yang memengaruhi terjadinya praktik penghindaran pajak dalam suatu perusahaan. *****This study aims to examine the effect of transfer pricing, inventory intensity, sales growth, and thin capitalization on tax avoidance. This study uses quantitative methods with secondary data in the form of annual reports of non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period with a total of 26 company samples and 78 data observations. The analysis used includes descriptive statistical analysis, and panel data regression analysis with the help of Eviews 13 software. In determining the appropriate panel data regression model, this study conducted a series of model selection tests. The test results show that the Common Effect Model is the best model to use in regression analysis. The results of this study indicate that inventory intensity has a significant effect on tax avoidance, which proves that the greater the level of inventory invested by the company, the result is that the value of the cost of goods sold decreases, thereby causing high corporate profits and corporate tax burden of the company. Meanwhile, transfer pricing, sales growth, and thin capitalization have no effect on tax avoidance. The results of this study are expected to provide insight for company managers, investors and creditors, and the government in understanding the factors that influence the occurrence of tax avoidance practices in a company.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Dr. Indra Pahala, M.Si. ; 2). Dwi Handarini, S.Pd., M.Ak
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi Ilmu Sosial > Keuangan Ilmu Sosial > Pajak dan Perpajakan Manajemen > Manajemen , Business
Divisions:	FE > S1 Akuntansi
Depositing User:	Aulia Ranjani .
Date Deposited:	26 Jun 2025 03:14
Last Modified:	26 Jun 2025 03:14
URI:	http://repository.unj.ac.id/id/eprint/56519

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