?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENGARUH+TRANSFER+PRICING%2C+LEVERAGE%2C+PROFITABILITAS%2C%0D%0AKOMISARIS+INDEPENDEN+DAN+ASSET+GROWTH%0D%0A%0D%0ATERHADAP+TAX+AVOIDANCE%0D%0A%0D%0A(Studi+Kasus+Pada+Perusahaan+Pertambangan+Yang+Terdaftar+di+Bursa+Efek%0D%0A%0D%0AIndonesia+Tahun+2014-2019)&rft.creator=NUR+ALFI+LAILA+SIFAI+GHASANI%2C+1611031027&rft.subject=330+Ekonomi&rft.description=Penelitian+ini+bertujuan+untuk+menguji+pengaruh+transfer+pricing%2C+leverage%2C%0D%0Aprofitabilitas%2C+komisaris+independen+dan+asset+growth+terhadap+tax+avoidance.%0D%0AVariabel+independen+dalam+penelitian+ini+adalah+transfer+pricing%2C+leverage%2C%0D%0Aprofitabilitas%2C+komisaris+independen+dan+asset+growth.+Variabel+dependen+dalam%0D%0Apenelitian+ini+adalah+tax+avoidance.+Populasi+dalam+penelitian+ini+adalah%0D%0Aperusahaan+pertambangan+yang+terdaftar+di+Bursa+Efek+Indonesia+tahun+2014-%0D%0A2019.+Teknik+pengambilan+sampel+dilakukan+dengan+metode+purposive+sampling.%0D%0ASampel+yang+termasuk+dalam+kriteria+uji+sebanyak+140+sampel.+Analisis+data%0D%0Amenggunakan+analisis+regresi+linear+berganda%2C+dengan+program+IBM+SPSS%0D%0AStatistics+23+sebagai+alat+analisis.+Hasil+pengujian+menunjukkan+bahwa+variabel%0D%0Aleverage+dan+profitabilitas+berpengaruh+negative+terhadap+tax+avoidance.+Transfer%0D%0Apricing%2C+komisaris+independen+dan+asset+growth+tidak+berpengaruh+terhadap+tax%0D%0Aavoidance.%0D%0A%0D%0AKata+Kunci%3A+transfer+pricing%2C+leverage%2C+profitabilitas%2C+komisaris+independen%2C%0D%0Aasset+growth+dan+tax+avoidance.%0D%0A%0D%0AThe+purposed+of+this+research+is+to+get+empirical+evidence+about+the+effect+of%0D%0Atransfer+pricing%2C+leverage%2C+profitability%2C+independent+commissioners+and+asset%0D%0Agrowth+on+tax+avoidance.+Independent+variables+used+in+this+research+are+transfer%0D%0Apricing%2C+leverage%2C+profitability%2C+independent+commissioners+and+asset+growth.%0D%0ADependent+variable+of+this+research+is+tax+avoidance.+The+population+in+this%0D%0Aresearch+are+mining+companies+listed+on+the+Indonesia+Stock+Exchange+(IDX)+in%0D%0A2014-2019.+The+method+used+for+determining+the+sample+is+purposive+sampling%0D%0Amethod.+Sample+consists+of+140+observations.+Data+analysis+using+multiple+linear%0D%0Aregression+with+IBM+SPSS+Statistics+23+program+as+an+analysis+tool.+The+research%0D%0Aresults+show+that+leverage+and+profitability+have+a+significant+effect+with+negative%0D%0Acoefficient+on+tax+avoidance.+while+transfer+pricing%2C+independent+commissioners%0D%0Aand+asset+growth+have+no+effect+on+tax+avoidance.%0D%0A%0D%0AKeywords%3A+transfer+pricing%2C+leverage%2C+profitability%2C+independent+commissioners%2C%0D%0Aasset+growth+and+tax+avoidance.&rft.publisher=Fakultas+Ekonomi+Bisnis&rft.date=2021-11-17&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F62231%2F1%2FABSTRAK%2520-%2520nur%2520alfi.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F62231%2F2%2FSKRIPSI%2520FULL%2520-%2520nur%2520alfi.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F62231%2F3%2FSKRIPSI%2520FULL%2520-%2520nur%2520alfi.pdf&rft.identifier=++NUR+ALFI+LAILA+SIFAI+GHASANI%2C+1611031027++(2021)+PENGARUH+TRANSFER+PRICING%2C+LEVERAGE%2C+PROFITABILITAS%2C+KOMISARIS+INDEPENDEN+DAN+ASSET+GROWTH+TERHADAP+TAX+AVOIDANCE+(Studi+Kasus+Pada+Perusahaan+Pertambangan+Yang+Terdaftar+di+Bursa+Efek+Indonesia+Tahun+2014-2019).++Fakultas+Ekonomi+Bisnis%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F62231%2F