Pengaruh Transfer Pricing, Financial Distress, dan Profitabilitas terhadap Tax Avoidance pada Perusahaan Sektor Pertambangan Multinasional yang Terdaftar di BEI Periode 2021-2025
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Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh transfer pricing, financial distress, dan profitabilitas terhadap tax avoidance pada perusahaan sektor pertambangan multinasional yang terdaftar di Bursa Efek Indonesia tahun 2021-2025. Dalam penelitian ini, tax avoidance diproksikan dengan Cash Effective Tax Rate (CETR). Penelitian ini dilakukan menggunakan pendekatan kuantitatif dengan teknik pengambilan sampel yaitu purposive sampling. Data yang digunakan yaitu data sekunder yang diperoleh dari laporan keuangan yang tersedia di BEI selama periode penelitian. Metode analisis yang digunakan adalah analisis regresi linear berganda dengan bantuan perangkat lunak statistik SPSS. Hasil penelitian menunjukkan bahwa secara parsial transfer pricing terbukti berpengaruh terhadap tax avoidance (sig = 0.002), financial distress tidak berpengaruh terhadap tax avoidance (sig = 0.471), dan profitabilitas berpengaruh terhadap tax avoidance (sig = 0.009). Secara simultan transfer pricing, financial distress, dan profitabilitas berpengaruh terhadap tax avoidance dengan koefisien determinasi sebesar 0.330 yang artinya variabel independen dalam penelitian ini dapat menjelaskan variabel tax avoidance sebesar 33.0%, sementara sisanya sebesar 67.0% dipengaruhi oleh variabel lain selain yang digunakan pada penelitian ini.
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