PENGARUH TRANSFER PRICING, KEPEMILIKAN ASING TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) DENGAN CORPORATE SOCIAL RESPONSIBILITY (CSR) SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di bei 2017-2019)

APRIYANI, DEVI (2021) PENGARUH TRANSFER PRICING, KEPEMILIKAN ASING TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) DENGAN CORPORATE SOCIAL RESPONSIBILITY (CSR) SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di bei 2017-2019). S2 thesis, Universitas Mercu Buana Jakarta.

[img]
Preview
 Text (HAL COVER)
01 Cover.pdf
Download (670kB) | Preview
[img] Text (BAB I)
02 Bab 1 pdf.pdf
Restricted to Registered users only
Download (286kB)
[img] Text (BAB II)
03 Bab 2 pdf.pdf
Restricted to Registered users only
Download (860kB)
[img] Text (BAB III)
04 Bab 3 pdf.pdf
Restricted to Registered users only
Download (348kB)
[img] Text (BAB IV)
05 Bab 4 pdf.pdf
Restricted to Registered users only
Download (644kB)
[img] Text (BAB V)
06 Bab 5 pdf.pdf
Restricted to Registered users only
Download (174kB)
[img] Text (DAFTAR PUSTAKA)
07 Daftar Pustaka pdf.pdf
Restricted to Registered users only
Download (233kB)
[img] Text (LAMPIRAN)
08 Lampiran.pdf
Restricted to Registered users only
Download (1MB)

Abstract

The purposes of the study was determine the effect of transfer pricing and foreign ownership on tax avoidance with corporate social responsibility (CSR) as a moderating variable. This type of research is quantitative research. This study uses secondary data obtained from the Indonesia Stock Exchange (BEI) website. The sample of this study were 32 companies for the 2017-2019 period. This study uses purposive sampling technique as a sample selection. The method of analysis of this research is using multiple linear regression analysis with SPSS 22 as a statistical analysis tool. The results of this study indicate that transfer pricing has a significant effect on tax avoidance, but foreign ownership has no effect on tax avoidance, CSR does not moderate transfer pricing on tax avoidance, but CSR does moderate foreign ownership of tax avoidance. Keywords: Transfer pricing, Foreign Ownership, Tax Avoidance, Corporate Social Responsibility (CSR) Penelitian ini bertujuan untuk mengetahui pengaruh transfer pricing dan kepemilikan asing terhadap penghindaran pajak dengan corporate social responsibility (CSR) sebagai variabel moderasi. Jenis penelitian ini adalah penelitian kuantitatif. Penelitian ini menggunakan data sekunder yang didapat dari website Bursa Efek Indonesia (BEI). Sampel penelitian ini sebanyak 32 perusahaan periode 2017-2019. Penelitian ini menggunakan teknik purposive sampling sebagai pemlihan sampel. Metode analisis penelitian ini menggunakan analisis regresi linier berganda dengan SPSS 22 sebagai alat analsisis statistik. Hasil dari penelitian ini menunjukan bahwa transfer pricing berpengaruh signifikan terhadap penghindaran pajak, namun kepemilikan asing tidak berpengaruh terhadap penghindaran pajak, CSR tidak memoderasi transfer pricing terhadap penghindaran pajak, namun CSR memoderasi kepemilikan asing terhadap penghindaran pajak. Kata kunci: Transfer pricing, Kepemilikan Asing, Penghindaran Pajak (Tax Avoidance), Corporate Social Responsibility (CSR)

Item Type: Thesis (S2)
NIM/NIDN Creators: 55518120032
Uncontrolled Keywords: Transfer pricing, Kepemilikan Asing, Penghindaran Pajak (Tax Avoidance), Corporate Social Responsibility (CSR)
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.24 Financial Institutions/Lembaga Keuangan
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 29 Nov 2021 05:00
Last Modified: 29 Nov 2021 05:00
URI: http://repository.mercubuana.ac.id/id/eprint/51023

Actions (login required)

View Item View Item
UMB Repository is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.