PENGARUH TRANSFER PRICING, SALES GROWTH DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK (Studi Kasus Pada Perusahaan Sektor Energy Yang Terdaftar di BEI Periode 2019-2022)

Firdaus, Ahmad Amri (2025) PENGARUH TRANSFER PRICING, SALES GROWTH DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK (Studi Kasus Pada Perusahaan Sektor Energy Yang Terdaftar di BEI Periode 2019-2022). S1 thesis, UNIVERSITAS JAMBI.

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Abstract

Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh Transfer Pricing, Sales Growth dan Leverage terhadap penghindaran pajak pada perusahaan sektor energy yang terdaftar di BEI Periode 2019-2022. Penelitian ini merupakan penelitian kuantitatif. Jenis data yang digunakan adalah data sekunder yang bersumber dari Bursa Efek Indonesia (BEI) atau situs resmi masing-masing perusahaan. Populasi dalam penelitian ini berjumlah 85 perusahaan. Metode pengumpulan data yang digunakan yaitu purposive sampling dan didapat data sebanyak 17 perusahaan. Adapun metode analisis yang digunakan yaitu statistik deskriptif, uji asumsi klasik, regresi linear berganda dan uji hipotesis. Hasil dari penelitian ini adalah transfer pricing memiliki pengaruh yang signifikan terhadap penghindaran pajak. Sedangkan, sales growth dan leverage tidak memiliki pengaruh signifikan terhadap penghindaran pajak. Secara bersama-sama transfer pricing, sales growth dan leverage berpengaruh secara simultan terhadap penghindaran pajak. Kata Kunci: Penghindaran Pajak, Transfer Pricing, Sales Growth, Leverage The purpose of this study was to determine and analyze the effect of Transfer Pricing, Sales Growth and Leverage on tax avoidance in energy sector companies listed on the IDX for the 2019-2022 period. This research is quantitative research. The type of data used is secondary data sourced from the Indonesia Stock Exchange (IDX) or the official website of each company. The population in this study amounted to 85 companies. The data collection method used was purposive sampling and obtained data for 17 companies. The analysis methods used are descriptive statistics, classical assumption tests, multiple linear regression and hypothesis testing. The result of this study is transfer pricing has a significant influence on tax avoidance. Meanwhile, sales growth and leverage have no significant effect on tax avoidance. Together transfer pricing, sales growth and leverage simultaneously affect tax avoidance. Keywords: Tax Avoidance, Transfer Pricing, Sales Growth, Leverage.

Type: Thesis (S1)
Uncontrolled Keywords: Penghindaran Pajak, Transfer Pricing, Sales Growth, Leverage
Subjects: L Education > L Education (General)
Divisions: Fakultas Ekonomi dan Bisnis > SI Akuntansi
Depositing User: FIRDAUS
Date Deposited: 01 Jul 2025 06:58
Last Modified: 01 Jul 2025 06:58
URI: https://repository.unja.ac.id/id/eprint/80826

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