?url_ver=Z39.88-2004&rft_id=1651031006&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENGARUH+PENERAPAN+TRANSFER+PRICING%2C+LEVERAGE%2C%0D%0APROFITABILITAS%2C+DAN+UKURAN+PERUSAHAAN%0D%0ATERHADAP+TAX+AVOIDANCE%0D%0A(Studi+Empiris+pada+Perusahaan+Manufaktur+yang+Terdaftar+pada%0D%0ABursa+Efek+Indonesia+Tahun+2017-2021)&rft.creator=FADLI+%2C+MUHAMMAD+FAUZI+&rft.subject=330+Ekonomi&rft.description=Penelitian+ini+bertujuan+untuk+menjelaskan+pengaruh+penerapan+transfer+pricing%2C%0D%0Aleverage%2C+profitablitas+dan+ukuran+perusahaan+berpengaruh+terhadap+tax%0D%0Aavoidance+pada+perusahaan+manufaktur+yang+terdaftar+di+Bursa+Efek+Indonesia%0D%0A(BEI)+Tahun+2017-2021.+Penerapan+transfer+pricing%2C+leverage%2C+profitablitas+dan%0D%0Aukuran+perusahaan+memungkinkan+perusahaan+melakukan+tax+avoidance+dengan%0D%0Amenyeimbangkan+kepentingan+internal+dan+eksternal+yang+dipengaruhi+dan%0D%0Amempengaruhi+perusahaan.+Populasi+dalam+penelitian+ini+adalah+seluruh%0D%0Aperusahaan+manufaktur+yang+terdaftar+di+Bursa+Efek+Indonesia+pada+tahun+2017-%0D%0A2021%2C+teknik+pengambilan+sampel+yang+digunakan+adalah+purposive+sampling%0D%0Adengan+metode+analisis+data+yang+digunakan+adalah+metode+kuantitatif.+Hasil%0D%0Apenelitian+ini+menunjukkan+bahwa+transfer+pricing+tidak+berpengaruh+dengan%0D%0Atidak+signifikan+terhadap+tax+avoidance+pada+perusahaan+manufaktur+yang%0D%0ATerdaftar+di+Bursa+Efek+Indonesia+(BEI)+Tahun+2017-2021%2C+Leverage+berpengaruh%0D%0Apositif+dengan+signifikan+terhadap+tax+avoidance+pada+perusahaan+manufaktur%0D%0Ayang+Terdaftar+di+Bursa+Efek+Indonesia+(BEI)+Tahun+2017-2021%2C+Profitabilitas%0D%0Aberpengaruh+negatif+dengan+signifikan+terhadap+tax+avoidance+pada+perusahaan%0D%0Amanufaktur+yang+Terdaftar+di+Bursa+Efek+Indonesia+(BEI)+Tahun+2017-2021+dan%0D%0AUkuran+perusahaan+tidak+berpengaruh+dengan+signifikan+terhadap+tax+avoidance%0D%0Apada+perusahaan+manufaktur+yang+Terdaftar+di+Bursa+Efek+Indonesia+(BEI)+Tahun%0D%0A2017-2021%0D%0AKata+Kunci+%3A+Transfer+Pricing%2C+Leverage%2C+Profitabilitas%2C+Dan+Ukuran%0D%0APerusahaan%0D%0A%0D%0AThe+purpose+of+this+study+is+to+determine+the+effect+of+various+factors+on+tax%0D%0Aevasion+in+Indonesian+manufacturing+companies+listed+on+the+Indonesia+Stock%0D%0AExchange+(IDX)+in+2017-2021.+Factors+to+be+considered+include+transfer+pricing%2C%0D%0Aleverage%2C+profitability%2C+and+company+size.The+application+of+transfer+pricing%2C%0D%0Aleverage%2C+profitability+and+company+size+allows+companies+to+carry+out+tax%0D%0Aavoidance+by+balancing+internal+and+external+interests+that+are+influenced+and%0D%0Aaffect+the+company.+The+population+in+this+study+is+all+manufacturing+companies%0D%0Alisted+on+the+Indonesia+Stock+Exchange+in+2017-2021%2C+the+sampling+technique%0D%0Aused+is+purposive+sampling+with+the+data+analysis+method+used+is+quantitative%0D%0Amethod.+The+results+of+this+study+show+that+transfer+pricing+has+no+significant%0D%0Aeffect+on+tax+avoidance+in+manufacturing+companies+listed+on+the+Indonesia+Stock%0D%0AExchange+(IDX)+in+2017-2021%2C+Leverage+has+a+significant+positive+effect+on+tax%0D%0Aavoidance+in+manufacturing+companies+listed+on+the+Indonesia+Stock+Exchange%0D%0A(IDX)+in+2017-2021%2C+profitability+has+a+significant+negative+effect+on+tax%0D%0Aavoidance+in+manufacturing+companies+listed+on+the+Stock+Exchange+Indonesia%0D%0A(IDX)+Year+2017-2021+and+Company+size+do+not+significantly+affect+tax+avoidance%0D%0Ain+manufacturing+companies+listed+on+the+Indonesia+Stock+Exchange+(IDX)+Year%0D%0A2017-2021%0D%0AKeywords%3A+Transfer+Pricing%2C+Leverage%2C+Profitability%2C+Company+Size%2C+Tax%0D%0AAvoidance&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2023-05-12&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F71897%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F71897%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F71897%2F3%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++FADLI+%2C+MUHAMMAD+FAUZI+++(2023)+PENGARUH+PENERAPAN+TRANSFER+PRICING%2C+LEVERAGE%2C+PROFITABILITAS%2C+DAN+UKURAN+PERUSAHAAN+TERHADAP+TAX+AVOIDANCE+(Studi+Empiris+pada+Perusahaan+Manufaktur+yang+Terdaftar+pada+Bursa+Efek+Indonesia+Tahun+2017-2021).++FAKULTAS+EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F71897%2F