PENGARUH PROFITABILITAS, LIKUIDITAS, TRANSFER PRICING, DAN GOOD CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN SEKTOR MANUFAKTUR CONSUMER NON-CYCLICALS YANG TERDAFTAR DI BEI TAHUN 2020-2024

Melli Oktapia Kasmita, NIM.: 22108040092 (2026) PENGARUH PROFITABILITAS, LIKUIDITAS, TRANSFER PRICING, DAN GOOD CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN SEKTOR MANUFAKTUR CONSUMER NON-CYCLICALS YANG TERDAFTAR DI BEI TAHUN 2020-2024. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

This study aims to evaluate the impact of profitability, liquidity, trenafer pricing, and Good Corporate Governance (GCG) on tax avoidance. The researchi focuses on manufacturingi companies within the consumer noni-cyclicals sector listed, on the Indonesian Stocki Exchange (IDX) for the 2020-2024 period. In this study, the GCG variable is proxied by institutional ownership, the audit committe, and independent commissioners. Utilizing a quantitative approach, secondary data were gathered from the companies annual report. Based on the purposive sampling method, a total of 170 observational data points were obtained. Data analysis was conducted using panel data regression analysis with Stata software. The empirical results indicate that profitability has a positive effect, where as the audit committe has a negative effect on tax avoidance behavior. On the other hand, liquidity, transfer pricing, institutional ownership, and independent commissioner were foundi to have no significanti effect. These findingsi suggesti that fluctuations in profitability and the effectiveness of the audit committe serve as crucial instruments directing corporate tax policies, while other indicators have not yet shown a significant role in consumer non-cyclicals manufacturing companies on the IDX during the observation period.

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