Pengaruh Profitabilitas, Transfer Pricing dan Komite Audit Terhadap Penghindaran Pajak

Ansjori, Natachia Novridi (2025) Pengaruh Profitabilitas, Transfer Pricing dan Komite Audit Terhadap Penghindaran Pajak. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This study aims to determine the effect of Profitability, Transfer Pricing, and the Audit Committee on Tax Avoidance. This research is quantitative. The data used are secondary data obtained from financial statements and company annual reports. The population in this study were companies listed on the Indonesia Stock Exchange (IDX), with the food and beverage sector serving as the sample. The sampling method used a purposive sampling technique, with the criteria being companies in the food and beverage sector listed on the IDX for the 2021-2023 period and all companies meeting the sample criteria. The data analysis technique used was a multiple regression model, examining the coefficient of determination, and using the F-test and t-test using SPSS version 23. The results of this study indicate that the variables Profitability, Transfer Pricing, and the Audit Committee have no effect on Tax Avoidance.

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