PENGARUH TRANSFER PRICING, KOMISARIS INDEPENDEN DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE (Studi Pada Perusahaan Manufaktur Subsektor Otomotif dan Komponen yang Terdaftar di Bursa Efek Indonesia Periode 2014-2018)

SEPTIANI, ALIFAH BALQIS (2020) PENGARUH TRANSFER PRICING, KOMISARIS INDEPENDEN DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE (Studi Pada Perusahaan Manufaktur Subsektor Otomotif dan Komponen yang Terdaftar di Bursa Efek Indonesia Periode 2014-2018). S1 thesis, Universitas Mercu Buana.

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Abstract

This study aims to provide empirical evidence and determine the effect of transfer pricing, independent commissioners, capital intensity on tax avoidance by considering the data collected during the study. The data used in this study were taken from the Indonesia Stock Exchange (IDX). The author took data from the internet through the site www.idx.co.id about annual financial statements. The research observation period was conducted from 2014-2018. in the form of Provincial Financial Statistics and Population Data. The test results show that transfer pricing and independent commissioners have no effect on tax avoidance. Meanwhile, capital intensity influences tax avoidance. Keywords: Transfer pricing, Independent commissioner, Capital intensity, Tax Avoidance Penelitian ini bertujuan untuk memberikan bukti empiris dan mengetahui Pengaruh Transfer Pricing, Komisaris Independen, Capital intensity Terhadap Tax Avoidance dengan mempertimbangkan data yang terkumpul selama penelitian. Data yang digunakan dalam penelitian ini diambil dari Bursa Efek Indonesia (BEI) Penulis melakukan pengambilan data dari internet melalui situs www.idx.co.id tentang laporan keuangan tahunan. Periode pengamatan penelitian dilakukan dari tahun 2014-2018. berupa Statistik Keuangan Provinsi dan Data Jumlah Penduduk. Hasil pengujian menunjukkan bahwa transfer pricing dan Komisaris independen tidak berpengaruh terhadap penghindaran pajak. Sedangkan, intensitas modal berpengaruh terhadap Tax Avoidance. Kata Kunci: Transfer pricing, Komisaris independen, Intensitas modal, Tax Avoidance

Item Type: Thesis (S1)
Call Number CD: FE/AK. 20 234
NIM/NIDN Creators: 43216010200
Uncontrolled Keywords: Transfer pricing, Komisaris independen, Intensitas modal, Tax Avoidance
Subjects: 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 > 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 > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 17 Feb 2022 12:58
Last Modified: 13 Jul 2022 02:19
URI: http://repository.mercubuana.ac.id/id/eprint/56350

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