?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=THE+EFFECT+OF+DEFERRED+TAX%2C+TRANSFER+PRICING%2C+AND%0D%0ALEVERAGE+ON+TAX+AVOIDANCE+IN+MANUFACTURING+COMPANIES%0D%0AIN+THE+GOODS+AND+CONSUMER+SECTOR+LISTED+ON+THE%0D%0AINDONESIA+STOCK+EXCHANGE+IN+THE+2019-2022+PERIOD&rft.creator=Arif+%2C+Hidayat&rft.subject=330+Ekonomi&rft.description=This+study+aims+to+analyze+the+effect+of+deferred+tax%2C+transfer+pricing%2C+and+leverage%0D%0Aon+tax+avoidance+in+manufacturing+companies+in+the+consumer+goods+sector+listed%0D%0Aon+the+Indonesia+Stock+Exchange+for+the+period+2019-2022.+The+method+used+in+this%0D%0Astudy+is+descriptive+statistical+analysis+and+multiple+linear+regression+using+IBM%0D%0ASPSS+Statistics+26.+The+results+of+the+study+indicate+that+deferred+tax%2C+transfer%0D%0Apricing%2C+and+leverage+do+not+have+a+significant+effect+on+tax+avoidance.+Deferred%0D%0Atax+in+this+study+does+not+sufficiently+influence+companies+to+engage+in+tax%0D%0Aavoidance+due+to+the+low+deferred+tax+burden+of+the+sampled+companies.+Transfer%0D%0Apricing+does+not+have+a+significant+impact+because+regulations+require+companies%0D%0Aengaging+in+related+party+transactions+to+adhere+to+the+arm's+length+principle+and%0D%0Acommercial+practices.+Leverage+did+not+have+a+significant+impact+on+this+research%0D%0Abecause+the+company's+debt+levels+are+regulated+by+PMK+169%2F2015%2C+where+the%0D%0Amaximum+allowable+debt-to-equity+ratio+is+4%3A1..%0D%0AKeywords%3A+Deferred+Tax%2C+Transfer+Pricing%2C+Leverage%2C+Tax+Avoidance%0D%0A%0D%0A%0D%0APenelitian+ini+bertujuan+untuk+menganalisis+pengaruh+pajak+tangguhan%2C+transfer%0D%0Apricing%2C+dan+leverage+terhadap+tax+avoidance+pada+perusahaan+manufaktur+sektor%0D%0Abarang+dan+konsumsi+yang+terdaftar+di+Bursa+Efek+Indonesia+periode+2019-2022.%0D%0AMetode+yang+digunakan+dalam+penelitian+ini+adalah+analisis+statistik+deskriptif+dan%0D%0Aregresi+linier+berganda+menggunakan+aplikasi+IBM+SPSS+Statistic+26.+Hasil%0D%0Apenelitian+menunjukkan+bahwa+pajak+tangguhan%2C+transfer+pricing+dan+leverage%0D%0Atidak+memiliki+pengaruh+yang+signifikan+terhadap+tax+avoidance.+Pajak+tangguhan%0D%0Apada+penelitian+ini+tidak+cukup+mempengaruhi+perusahaan+untuk+melakukan%0D%0Apenghindaran+pajak+karena+rendahnya+beban+pajak+tangguhan+perusahaan+sampel.%0D%0ATransfer+pricing+tidak+memberikan+dampak+yang+signifikan+dikarenakan+terdapat%0D%0Aperaturan+yang+mengharuskan+perusahaan+yang+melakukan+transaksi+dengan+pihak%0D%0Aberelasi+untuk+tetap+menghormati+prinsip+kewajaran+dan+praktik+komersial.%0D%0ALeverage+tidak+memberikan+dampak+yang+signifikan+pada+penelitian+ini%0D%0Adikarenakan+jumlah+hutang+perusahaan+diatur+dalam+PMK+169%2F2015+dimana+jumlah%0D%0Aperbandingan+hutang+dan+modal+perusahaan+paling+tinggi+yaitu+4%3A1.%0D%0AKata+Kunci%3A+Pajak+Tangguhan%2C+Transfer+Pricing%2C+Leverage%2C+Penghindaran+Pajak&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2024-08-14&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F82549%2F1%2FAbstrak%2520-%2520Arif%2520Hidayat.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F82549%2F2%2FSkripsi%2520Full%2520Dengan%2520Pembahasan%2520Arif%2520Hidayat%2520-%2520Arif%2520Hidayat.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F82549%2F3%2FSkripsi%2520Full%2520Tanpa%2520Pembahasan%2520Arif%2520Hidayat%2520-%2520Arif%2520Hidayat.pdf&rft.identifier=++Arif+%2C+Hidayat++(2024)+THE+EFFECT+OF+DEFERRED+TAX%2C+TRANSFER+PRICING%2C+AND+LEVERAGE+ON+TAX+AVOIDANCE+IN+MANUFACTURING+COMPANIES+IN+THE+GOODS+AND+CONSUMER+SECTOR+LISTED+ON+THE+INDONESIA+STOCK+EXCHANGE+IN+THE+2019-2022+PERIOD.++FAKULTAS+EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F82549%2F