?url_ver=Z39.88-2004&rft_id=1911031050&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=ANALISIS+PENGARUH+TRANSFER+PRICING%2C+LEVERAGE%2C+PAJAK+TANGGUHAN+DAN+BEBAN+IKLAN+TERHADAP+TAX+AVOIDANCE+DI+INDONESIA+DENGAN+UKURAN+PERUSAHAAN+SEBAGAI+VARIABEL+KONTROL++(Studi+Empiris+Pada+Perusahaan+Manufaktur+Sub+Sektor+Makanan+Dan+Minuman+Yang+Terdaftar+di+Bursa+Efek+Indonesia+Periode+2016-2020)+&rft.creator=Evita+%2C+Sysmantia&rft.subject=330+Ekonomi&rft.description=This+study+aims+to+analyze+the+influence+of+variables+such+as+transfer+pricing%2C+leverage%2C+deferred+taxes%2C+and+advertising+expenses+on+tax+avoidance+practices+in+the+food+and+beverage+sub-sector+companies+listed+on+the+Indonesia+Stock+Exchange+during++the+period+2016-2020.++Transfer+pricing++is++a++policy+used++to+optimize+profits+or+shift+gains+to+affiliated+companies.+Leverage+is+related+to+a+company's+debt+and+can+reduce+tax+burden+through+interest+expenses%2C+thereby+affecting+the+company's+net+income.+Deferred+taxes+refer+to+taxes+that+can+be+offset+in+the+future+and+can+impact+a+company's+net+income+due+to+differences+in+accounting+++and+++taxation+++regulations.+++Advertising+++expenses+++can+++reduce+++a+company's++income++statement%2C++thereby++potentially++affecting++the++size++of++the+company's+tax+burden%2C+as+advertising+expenses+are+part+of+the+company's+sales+costs.+The+sample+consists+of+11+companies%2C+resulting+in+a+total+of+55+data+points.+This+study+employs+Multiple+Linear+Regression+analysis.+The+results+indicate+that+transfer+pricing%2C+leverage%2C+and+advertising+expenses+do+not+significantly+affect+tax+avoidance%2C+while+deferred+taxes+have+a+significant+positive+impact+on+tax+avoidance.%0D%0A%0D%0A%0D%0AKeywords%3A+Tax+Avoidance%2C+Transfer+Pricing%2C+Leverage%2C+Deferred+Tax%2C+Advertising%0D%0AExpenses.+%0D%0APenelitian+ini+bertujuan+untuk+menganalisis+pengaruh+variabel+transfer+pricing%2C+leverage%2C+pajak+tangguhan%2C+dan+beban+iklan+terhadap+praktik+penghindaran+pajak+pada++perusahaan++sub++sektor++makanan++dan++minuman++di++Bursa++Efek++Indonesia+selama+tahun+2016-2020.+Transfer+pricing+merupakan+kebijakan+harga+transfer+yang+++dapat+++dimanfaatkan+++untuk+++memaksimalkan+++laba+++atau+++mengalihkan+keuntungan+ke+perusahaan+seafiliasi.+Leverage+berhubungan+dengan+hutang+perusahaan+dan+dapat+mengurangi+beban+pajak+dengan+beban+bunga+yang+dihasilkannya+sehingga+mempengaruhi+laba+rugi+perusahaan.+Pajak+tangguhan+adalah+pajak+yang+bisa+dikompensasikan+di+masa+depan%2C+dapat+mempengaruhi+laba+rugi+perusahaan+karena+dipengaruhi+perbedaan+akuntansi+dan+perpajakan.+Beban+iklan+dapat+mengurangi+laporan+laba+rugi+perusahaan%2C+karena+mampu+menjadi+pengurang+besarnya+beban+pajak+perusahaan.+Sampel+terdiri+dari+11+perusahaan+dengan+sehingga+total+55+data.+Penelitian+ini+menggunakan+Uji+Regresi+Linier+Berganda.+Hasil+menunjukkan+bahwa+transfer+pricing%2C+leverage%2C+dan+beban+iklan+tidak+berpengaruh+signifikan+terhadap+penghindaran+pajak.+Sementara+pajak+tangguhan+berpengaruh+signifikan+positif+terhadap+penghindaran+pajak.%0D%0A%0D%0AKata+Kunci+%3A+Tax+Avoidance%2C+Transfer+Pricing%2C+Leverage%2C+Pajak+Tangguhan%2C+Beban+Iklan%0D%0A&rft.publisher=EKONOMI+DAN+BISNIS&rft.date=2023-08-01&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F75047%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F75047%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F75047%2F3%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++Evita+%2C+Sysmantia++(2023)+ANALISIS+PENGARUH+TRANSFER+PRICING%2C+LEVERAGE%2C+PAJAK+TANGGUHAN+DAN+BEBAN+IKLAN+TERHADAP+TAX+AVOIDANCE+DI+INDONESIA+DENGAN+UKURAN+PERUSAHAAN+SEBAGAI+VARIABEL+KONTROL+(Studi+Empiris+Pada+Perusahaan+Manufaktur+Sub+Sektor+Makanan+Dan+Minuman+Yang+Terdaftar+di+Bursa+Efek+Indonesia+Periode+2016-2020).++EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F75047%2F