?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=THE+INFLUENCE+OF+TRANSFER+PRICING+ON+TAX+AVOIDANCE+WITH%0D%0A%0D%0APROFITABILITY+AS+MODERATION%0D%0A%0D%0A(Study+on+Mining+Companies+Listed+on+the+Indonesia+Stock+Exchange)&rft.creator=%09Anandia%2C++Ayu+Maheswari+%09&rft.subject=330+Ekonomi&rft.description=This+study+aims+to+examine+the+effects+of+transfer+pricing+on+tax+avoidance+with%0D%0Aprofitability+as+a+moderator.+The+independent+variable+in+this+study+is+transfer%0D%0Apricing+with+leverage+and+profitability+as+a+control+variable.+The+dependent%0D%0Avariable+in+this+study+is+tax+avoidance.+Also%2C+the+moderating+variable+is+profitability.%0D%0AThe+population+in+this+study+are+mining+companies+listed+in+the+Indonesian+Stock%0D%0AExchange+in+2016-2018.+The+sampling+techniques+were+carried+out+by+purposive%0D%0Asampling+method.+Data+analysis+uses+simple+analysis+uses+simple+analysis%0D%0Aregression+and+moderation+regression+analysis+(MRA)%2C+with+the+IBM+SPSS+Statistics%0D%0Aprogram+as+an+analytical+tool.+The+test+results+show+that+the+transfer+pricing%0D%0Avariable+has+no+effect+on+tax+avoidance+and+the+profitability+variable+weakens+the%0D%0Arelationship+between+transfer+pricing+and+tax+avoidance.%0D%0A%0D%0AKeywords%3A+leverage%2C+profitability%2C+tax+avoidance%2C+transfer+pricing.%0D%0APenelitian+ini+bertujuan+untuk+menguji+pengaruh+transfer+pricing+terhadap+tax%0D%0Aavoidance+dengan+profitabilitas+sebagai+pemoderasi.+Variabel+independen+dalam%0D%0Apenelitian+ini+adalah+transfer+pricing+dengan+leverage+dan+profitabilitas+sebagai%0D%0Avariabel+kontrol.+Variabel+dependen+dalam+penelitian+ini+adalah+tax+avoidance.+serta%0D%0Avariabel+pemoderasi+adalah+profitabilitas.+Populasi+dalam+penelitian+ini+adalah%0D%0APerusahaan+manufaktur+yang+terdaftar+di+Bursa+Efek+Indonesia+pada+tahun+2016-%0D%0A2018.+Teknik+pengumpulan+sampel+menggunakan+metode+purposive+sampling.%0D%0AAnalisis+data+menggunakan+analisis+regresi+sederhana+dan+analisis+regresi+moderasi%0D%0A(MRA)%2C+dengan+program+IBM+SPSS+Statistics+sebagai+alat+bantu+analisis.+Hasil%0D%0Apengujian+menunjukkan+bahwa+variabel+transfer+pricing+tidak+berpengaruh%0D%0Aterhadap+tax+avoidance+dan+variabel+profitabilitas+memperlemah+hubungan+antara%0D%0Atransfer+pricing+dengan+tax+avoidance.%0D%0A%0D%0AKata+Kunci%3A+leverage%2C+profitabilitas%2C+transfer+pricing%2C+tax+avoidance.&rft.publisher=EKONOMI+DAN+BISNIS&rft.date=2024-08-27&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F82590%2F1%2FABSTRAK%2520-%2520Anandia%2520Maheswari.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F82590%2F2%2FSKRIPSI%2520FULL%2520TANPA%2520LAMPIRAN%25281%2529%2520-%2520Anandia%2520Maheswari.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F82590%2F3%2FSKRIPSI%2520FULL%2520TANPA%2520PEMBAHASAN%25281%2529%2520-%2520Anandia%2520Maheswari.pdf&rft.identifier=+++Anandia%2C+Ayu+Maheswari+++(2024)+THE+INFLUENCE+OF+TRANSFER+PRICING+ON+TAX+AVOIDANCE+WITH+PROFITABILITY+AS+MODERATION+(Study+on+Mining+Companies+Listed+on+the+Indonesia+Stock+Exchange).++EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F82590%2F