PENGARUH HARGA TRANSFER DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK STUDI KASUS PADA PERUSAHAAN SEKTOR MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2014-2018

Abstract

Tax avoidance is part of tax planning. Transfer prices and
leverage have enormous opportunities for tax avoidance
measures aimed at minimizing tax payments. This type of
research is a vervicative explanatory survey using secondary
data. The sampling method used in this study was purposive
sampling method. The method of analysis of this research uses
descriptive statistical analysis techniques and multiple regression
analysis. Several tests are carried out which model selection test,
descriptive statistical analysis, multiple regression analysis, the
classical assumption test (normality test, multicollinearity,
heteroscedasticity test and autocorrelation test), Hypothesis
Testing (t test, F test and R2). The results showed that based on
the partial test results with the t test, the results of the transfer
price variable had a significant effect on tax avoidance.
Thevariable leverage does not have a significant effect on tax
avoidance. The simultaneous test results with the F test, namely
the transfer price and leverage together have a significant effect
on tax avoidance.