Wulandari, Fitria (2026) Efektivitas External Corporate Governance Dalam Memoderasi Tax Avoidance Yang Dipengaruhi Oleh Transfer Pricing, Profitabilitas, dan Leverage. Sarjana (S1) thesis, Universitas BPD.
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Daftar Pustaka EFEKTIVITAS EXTERNAL CORPORATE GOVERNANCE DALAM MEMODERASI TAX AVOIDANCE YANG DIPENGARUHI OLEH TRANSFER PRICING, PROFITABILITAS, DAN LEVERAGE.pdf
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EFEKTIVITAS EXTERNAL CORPORATE GOVERNANCE DALAM MEMODERASI TAX AVOIDANCE YANG DIPENGARUHI OLEH TRANSFER PRICING, PROFITABILITAS, DAN LEVERAGE.pdf
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Abstract
This study aims to analyse the influence of transfer pricing, profitability and leverage on tax avoidance, and to test the ability of external corporate governance to moderate these relation-ships. Using purposive sampling, a sample of 109 observations was obtained from companies in the energy sector listed on the Indonesia Stock Exchange for the period 2019–2024. Data analysis was conducted using panel data regression with Stata 19. The results indicate that profitability has a negative effect on tax avoidance. Transfer pricing also has a negative effect on tax avoidance. But, leverage has no significant effect on tax avoidance. This study also found that external corporate governance is unable to moderate the relationship between trans-fer pricing, profitability, or leverage and tax avoidance practices
| Item Type: | Thesis (Sarjana (S1)) |
|---|---|
| Additional Information: | Penelitian ini bertujuan untuk menganalisis pengaruh transfer pricing, profitabilitas, dan lever-age terhadap tax avoidance, serta menguji kemampuan external corporate governance dalam memoderasi hubungan tersebut. Dengan menggunakan metode purposive sampling, diperoleh sampel sebanyak 109 data observasi pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia periode 2019-2024. Analisis data menggunakan analisis regresi data panel dengan alat bantu stata 19. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh negatif ter-hadap tax avoidance. Transfer pricing berpengaruh negatif terhadap tax avoidance. Akan tetapi, leverage tidak memiliki pengaruh signifikan terhadap tax avoidance. Penelitian ini juga menemukan bahwa external corporate governance tidak mampu memoderasi hubungan antara transfer pricing, profitabilitas, maupun leverage terhadap praktik tax avoidance. |
| Uncontrolled Keywords: | Tranfer Pricing, Profitabilitas, Leverage, Tax Avoidance, External Corporate Governance |
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Wisudawan S1 |
| Date Deposited: | 30 Aug 2026 10:14 |
| Last Modified: | 30 Aug 2026 10:14 |
| URI: | https://eprints.ubpd.ac.id/id/eprint/132 |
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