Martaningsih, Ni Luh Kadek (2025) Pengaruh Transfer Pricing dan Profitabilitas terhadap Tax Avoidance (Studi Empiris pada Perusahaan Industri Pengolahan yang Terdaftar di BEI Tahun 2022-2024). Undergraduate thesis, Politeknik Negeri Bali.

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Abstract

This study aims to examine the effect of transfer pricing and profitability on tax avoidance in industrial sector companies listed on the Indonesia Stock Exchange (IDX) in 2022-2024. Tax avoidance is measured using the Effective Tax Rate (ETR) indicator, while transfer pricing is measured by the ratio indicator of related party receivables to total accounts receivable, and profitability is measured using the Return On Assets (ROA) indicator. This research uses a quantitative approach with multiple linear regression method. The data used in this study is secondary data obtained from the annual financial statements of companies listed on the IDX, using purposive sampling techniques which resulted in a sample of 63 industrial companies listed on the IDX in 2022-2024. The results obtained in this study indicate that transfer pricing and profitability have a positive effect both partially and simultaneously on tax avoidance. These findings indicate that companies with transfer pricing practices and high profitability tend to do greater tax avoidance, so it is important for the government or tax authorities to strengthen supervision of tax avoidance efforts.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: transfer pricing, profitabilitas, tax avoidance, ETR, ROA
Subjects: Ilmu Ekonomi > Ilmu Manajemen
Ilmu Ekonomi > Ilmu Manajemen > Administrasi Keuangan (Perkantoran, Pajak, Hotel, Logistik, Dll)
Divisions: Jurusan Akuntansi > Prodi D4 Akuntansi Perpajakan > Skripsi
Depositing User: Ni Luh Kadek Martaningsih
Date Deposited: 22 Aug 2025 06:48
Last Modified: 22 Aug 2025 06:48
URI: https://repository.pnb.ac.id/id/eprint/16767

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