Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan dan Transfer Pricing terhadap Perencanaan Pajak pada Sektor Industri yang terdaftar di Bursa Efek Indonesia Tahun 2018–2024

Rabbani, Randini Raya (2025) Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan dan Transfer Pricing terhadap Perencanaan Pajak pada Sektor Industri yang terdaftar di Bursa Efek Indonesia Tahun 2018–2024. Sarjana (S1) thesis, STIE Tri Bhakti.

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Abstract

Purpose: This study aims to analyze the influence of Profitability, Leverage, Firm Size, and Transfer Pricing on Tax Planning. Design/Methodology/Approach: This study uses quantitative research. The population used in this study was companies from the industrial sector listed on the Indonesia Stock Exchange (IDX) for the period 2018-2024. The data collection technique used in this study was a purposive sampling method, selecting 13 companies from a population of 67 companies. The analysis method used was multiple linear regression using E-Views9 software. Findings: The results of this study indicate that Profitability has a significant effect on Tax Planning, Leverage does not have a significant effect on Tax Planning, Firm Size does not have a significant effect on Tax Planning, and Transfer Pricing has a significant effect on Tax Planning. This study focuses on the industrial sector. Originality/Value: This study analyzes the influence of Profitability, Leverage, Company Size, and Transfer Pricing on Tax Planning with a specific focus on the industrial sector listed on the Indonesia Stock Exchange for the 2018-2024 period. This study provides an empirical contribution to the tax accounting literature, particularly in examining the factors that influence tax planning in the industrial sector.

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