PENGARUH TRANSFER PRICING DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2021

Halim, Cindy Patricia (2023) PENGARUH TRANSFER PRICING DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2021. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This study aims to test and prove empirically the effect of transfer pricing and leverage on tax evasion. The population in this study are energy sector companies listed on the Indonesia Stock Exchange in 2019-2021 with a population of 78 companies. Determining the number of samples using purposive sampling, so as to obtain a total sample of 24 energy sector companies listed on the Indonesia Stock Exchange during the 3 year observation period. This study obtained the first results, the transfer pricing variable has a positive effect on tax avoidance. The second result, Leverage has no positive effect on tax avoidance.

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