PENGARUH CAPITAL INTENSITY, TRANSFER PRICING DAN THIN CAPITALIZATION TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021)

PRATAMI, ANANDA PUTRI (2022) PENGARUH CAPITAL INTENSITY, TRANSFER PRICING DAN THIN CAPITALIZATION TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine “The Effect of Capital Intensity, Transfer Pricing and Thin Capitalization on Tax Avoidance. (Empirical Study on Mining Sector Companies Listed on the Indonesia Stock Exchange 2017-2021). Sampling was carried out using purposive sampling method, with several predetermined criteria. The number of samples used in this research is 80 samples from 16 companies. The data analysis technique was carried out using multiple linear regression analysis techniques. In processing the data using the application program Statistical Product and Service Solutions (SPSS). The results showed that Capital Intensity had a positive and insignificant effect on Tax Avoidance, while the Transfer Pricing and Thin Capitalization had a positive and significant effect on Tax Avoidance Keywords: Capital Intensity, Transfer Pricing, Thin Capitalization, and Tax Avoidance Penelitian ini bertujuan untuk menguji “Pengaruh Capital Intensity, Transfer Pricing dan Thin Capitalization Terhadap Tax Avoidance”. (Studi Empiris Pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021). Pengambilan sampel dilakukan dengan menggunakan metode purposive sampling, dengan beberapa kriteria yang sudah ditentukan. Jumlah sampel yang digunakan dalam penilitian ini adalah 80 sampel dari 16 perusahaan. Teknik analisis data dilakukan dengan menggunakan teknik analisis regresi linear berganda. Dalam mengolah data menggunakan program aplikasi Statistical Product and Service Solutions (SPSS). Hasil penelitian menunjukkan bahwa Capital Intensity berpengaruh positif dan tidak signifikan pada Tax Avoidance sedangkan Transfer Pricing dan Thin Capitalization berpengaruh positif dan signifikan pada Tax Avoidance Kata Kunci: Capital Intensity, Transfer Pricing, Thin Capitalization, dan Tax Avoidance

Item Type: Thesis (S1)
Call Number CD: FE/AK. 22 154
NIM/NIDN Creators: 43218110031
Uncontrolled Keywords: Capital Intensity, Transfer Pricing, Thin Capitalization, and Tax Avoidance
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
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan
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 > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.46 Tax Accounting/Akuntansi Pajak
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: ADELINA HASNA SETIAWATI
Date Deposited: 17 Oct 2022 06:14
Last Modified: 17 Oct 2022 06:14
URI: http://repository.mercubuana.ac.id/id/eprint/70513

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