Najwa Laila Nafilaty, . (2025) PENGARUH TRANSFER PRICING, PERTUMBUHAN PENJUALAN , DAN KONSERVATISME AKUNTANSI TERHADAP PENGHINDARAN PAJAK. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study aims to analyze the effect of transfer pricing, sales growth, and accounting conservatism on tax avoidance. This research was conducted using a quantitative method with secondary data obtained from financial reports published by companies as well as relevant previous studies. The research sample consists of 568 data observations obtained from 142 multinational non-financial companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2024. The sample was selected using a purposive sampling method. The tests in this study were carried out using Panel Data Regression analysis with the STATA 17 software. The results of this study indicate that sales growth do not have an effect on tax avoidance, while transfer pricing and accounting conservatism has a significant negative effect on tax avoidance. These findings show that companies that apply transfer pricing and the principle of accounting conservatism tend to have lower levels of tax avoidance. Keywords: tax avoidance; transfer pricing; sales growth; accounting conservatism
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No.Panggil: 2210112073] [Pembimbing: Ferry Irawan] [Ketua Penguji: Dianwicaksih Arieftiara] [Penguji 1: Husnah Nur Laela Ermaya] |
| Uncontrolled Keywords: | tax avoidance, transfer pricing, sales growth, accounting conservatism |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | NAJWA LAILA NAFILATY |
| Date Deposited: | 09 Apr 2026 03:39 |
| Last Modified: | 09 Apr 2026 03:39 |
| URI: | http://repository.upnvj.ac.id/id/eprint/41642 |
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