PENGARUH FINANCIAL DISTRESS, TRANSFER PRICING, DAN INTENSITAS PERSEDIAAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN PERTAMBANGAN

AKBAR, MUHAMMAD FAHRIAL and Listya, Anisa (2025) PENGARUH FINANCIAL DISTRESS, TRANSFER PRICING, DAN INTENSITAS PERSEDIAAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN PERTAMBANGAN. Undergraduate thesis, Sriwijaya University.

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Abstract

Penelitian ini bertujuan untuk menguji secara empiris dan menganalisis pengaruh financial distress, transfer pricing, dan intensitas persediaan terhadap penghindaran pajak pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2020-2023. Sampel penelitian sebanyak 84 perusahaan dipilih dengan metode purposive sampling. Jenis dan sumber yang digunakan adalah data sekunder bersumber dari BEI dan situs resmi perusahaan. Analisis data dilakukan dengan regresi linier berganda menggunakan SPSS versi 27. Hasil penelitian menunjukkan bahwa financial distress dan transfer pricing tidak berpengaruh terhadap penghindaran pajak karena pengawasan dan regulasi ketat serta tingginya risiko untuk diaudit, sedangkan intensitas persediaan berpengaruh terhadap penghindaran pajak karena biaya yang timbul dari persediaan dapat mengurangi laba kena pajak.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Financial Distress, Transfer Pricing, Intensitas Persediaan, dan Penghindaran Pajak
Subjects:	H Social Sciences > HG Finance > HG1710-1710.5 Electronic funds transfers
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Muhammad Fahrial Akbar
Date Deposited:	04 Mar 2025 02:29
Last Modified:	04 Mar 2025 03:08
URI:	http://repository.unsri.ac.id/id/eprint/167889

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