Amanda Elisabech Simanjuntak, . (2026) PENGARUH TRANSFER PRICING DAN LEVERAGE 169 TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SEKTOR ENERGI. Tesis thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study aims to examine and analyze the effect of transfer pricing and leverage 169 on tax avoidance. Tax avoidance in this study is measured using the Book-Tax Difference (BTD) proxy. This research employs a quantitative approach with the research object consisting of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. The sample was selected using the purposive sampling method, resulting in 57 companies with a total of 285 observations that met the research criteria. Hypothesis testing was conducted using STATA version 17 through panel data regression analysis with the Random Effect Model approach. The results indicate that: (1) transfer pricing has a positive and significant effect on tax avoidance; and (2) leverage 169 does not have a significant effect on tax avoidance.
| Item Type: | Thesis (Tesis) |
|---|---|
| Additional Information: | [No. Panggil : 2210112209] [Pembimbing : Suparna Wijaya] [Penguji 1 : Ekawati Jati Wibawaningsih] [Ketua Penguji : Dianwicaksih Arieftiara] |
| Uncontrolled Keywords: | Transfer Pricing, Leverage 169, Tax Avoidance |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | AMANDA ELISABECH SIMANJUNTAK |
| Date Deposited: | 06 May 2026 04:19 |
| Last Modified: | 06 May 2026 04:53 |
| URI: | http://repository.upnvj.ac.id/id/eprint/42178 |
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