dc.description.abstract | Riset yang dilakukan bermaksud untuk mendapatkan bukti empiris dampak
financial distress, company size dan transfer pricing terhadap tax avoidance pada
entitas sub-sektor aneka industri yang termasuk dalam BEI kurun waktu 2020-2022
atau masa wabah COVID-19. Riset ini menggunakan data sekunder yakni laporan
keuangan triwulan 3 tahun 2020-2022 yang terlampir dalam webiste resmi
idx.co.id. Alat analisa dalam penelitian ini memanfaatkan regresi linear berganda
untuk mengetahui adanya dampak variabel bebas terhadap variabel terikat. Hasil
riset memutuskan bahwa ketiga variabel bebas yakni financial distress, ukuran
perusahaan, dan transfer pricing tidak berdampak terhadap penghindaran pajak saat
wabah Covid-19.
Kata Kunci: Pandemi, Covid-19, Tax Avoidance, Ukuran Perusahaan, Transfer
Pricing
The research conducted intends to obtain empirical evidence of the effects of
financial distress, company size and transfer pricing on tax avoidance on
miscellaneous industrial sub-sector entities included in the IDX for the period
2020-2022 or the epidemic period of COVID-19. This research uses secondary
data, which is the financial statements for the 3rd quarter of 2020-2022 which are
enclosed in the official website idx.co.id. The analytical instrument in this research
utilizes multiple linear regression to determine the impact of the independent
variables on the dependent variable. The results of the research determine whether
the three independent variables, financial distress, company size, and transfer
pricing, have no impact on tax avoidance during the COVID-19 outbreak. | en_US |