TY  - GEN
CY  - UNIVERSITAS LAMPUNG
ID  - eprints62231
UR  - http://digilib.unila.ac.id/62231/
A1  - NUR ALFI LAILA SIFAI GHASANI, 1611031027
Y1  - 2021/11/17/
N2  - Penelitian ini bertujuan untuk menguji pengaruh transfer pricing, leverage,
profitabilitas, komisaris independen dan asset growth terhadap tax avoidance.
Variabel independen dalam penelitian ini adalah transfer pricing, leverage,
profitabilitas, komisaris independen dan asset growth. Variabel dependen dalam
penelitian ini adalah tax avoidance. Populasi dalam penelitian ini adalah
perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2014-
2019. Teknik pengambilan sampel dilakukan dengan metode purposive sampling.
Sampel yang termasuk dalam kriteria uji sebanyak 140 sampel. Analisis data
menggunakan analisis regresi linear berganda, dengan program IBM SPSS
Statistics 23 sebagai alat analisis. Hasil pengujian menunjukkan bahwa variabel
leverage dan profitabilitas berpengaruh negative terhadap tax avoidance. Transfer
pricing, komisaris independen dan asset growth tidak berpengaruh terhadap tax
avoidance.

Kata Kunci: transfer pricing, leverage, profitabilitas, komisaris independen,
asset growth dan tax avoidance.

The purposed of this research is to get empirical evidence about the effect of
transfer pricing, leverage, profitability, independent commissioners and asset
growth on tax avoidance. Independent variables used in this research are transfer
pricing, leverage, profitability, independent commissioners and asset growth.
Dependent variable of this research is tax avoidance. The population in this
research are mining companies listed on the Indonesia Stock Exchange (IDX) in
2014-2019. The method used for determining the sample is purposive sampling
method. Sample consists of 140 observations. Data analysis using multiple linear
regression with IBM SPSS Statistics 23 program as an analysis tool. The research
results show that leverage and profitability have a significant effect with negative
coefficient on tax avoidance. while transfer pricing, independent commissioners
and asset growth have no effect on tax avoidance.

Keywords: transfer pricing, leverage, profitability, independent commissioners,
asset growth and tax avoidance.
PB  - Fakultas Ekonomi Bisnis
TI  - PENGARUH TRANSFER PRICING, LEVERAGE, PROFITABILITAS,
KOMISARIS INDEPENDEN DAN ASSET GROWTH

TERHADAP TAX AVOIDANCE

(Studi Kasus Pada Perusahaan Pertambangan Yang Terdaftar di Bursa Efek

Indonesia Tahun 2014-2019)
AV  - restricted
ER  -