ABDOEL, MAYANG SALSABILLA (2021) PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE, KOMPENSASI RUGI FISKAL, DAN TRANSFER PRICING TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur Sektor Consumer Good Industry Yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2019). S1 thesis, Universitas Mercu Buana Jakarta.
|
Text (COVER)
COVERRRR - Mayang Salsabilla Abdoel.pdf Download (536kB) | Preview |
|
![[img]](https://repository.mercubuana.ac.id/style/images/fileicons/text.png) |
Text (BAB I)
BAB 1. - Mayang Salsabilla Abdoel.pdf Restricted to Registered users only Download (160kB) |
|
|
Text (BAB II)
BAB II. - Mayang Salsabilla Abdoel.pdf Restricted to Registered users only Download (191kB) |
|
|
Text (BAB III)
BAB III. - Mayang Salsabilla Abdoel.pdf Restricted to Registered users only Download (261kB) |
|
|
Text (BAB IV)
BAB IV. - Mayang Salsabilla Abdoel.pdf Restricted to Registered users only Download (352kB) |
|
|
Text (BAB V)
BAB V. - Mayang Salsabilla Abdoel.pdf Restricted to Registered users only Download (59kB) |
|
|
Text (DAFTAR PUSTAKA)
Daftar Pustaka. - Mayang Salsabilla Abdoel.pdf Restricted to Registered users only Download (216kB) |
|
|
Text (LAMPIRAN)
Lampiran. - Mayang Salsabilla Abdoel.pdf Restricted to Registered users only Download (132kB) |
Abstract
The purpose of this study is to examine the effect of Institutional Ownership, Independent Commissioners, Fiscal Loss Compensation, and Transfer Pricing. The population of this study is manufacturing companies in the consumer goods industry sector, the sampling method used is purposive sampling and obtained 14 companies for the 2016-2019 observation period. This study measures the Fiscal Loss Compensation using dummy variables. The results showed that Institutional Ownership and Transfer Pricing had a negative and insignificant effect on Tax Avoidance, Fiscal Loss Compensation had a positive and insignificant effect on Tax Avoidance, while Independent Commissioners had a significant positive effect on Tax Avoidance. Keywords: Institutional Ownership, Independent Commissioner, Fiscal Loss Compensation, and Transfer Pricing and Tax Avoidance Tujuan dari penelitian ini adalah untuk menguji pengaruh Kepemilikan Institusional, Komisaris Independen, Kompensasi Rugi Fiskal, dan Transfer Pricing. Populasi penelitian ini adalah perusahaan manufaktur di sektor industri barang konsumsi, metode pengambilan sampel yang digunakan adalah purposive sampling dan diperoleh 14 perusahaan untuk periode pengamatan 2016-2019. Penelitian ini mengukur Kompensasi Rugi Fiskal dengan menggunakan variabel dummy. Hasil penelitian menunjukkan bahwa Kepemilikan Institusional dan Transfer Pricing berpengaruh negatif dan tidak signifikan terhadap Tax Avoidance, Kompensasi Rugi Fiskal berpengaruh positif dan tidak signifikan terhadap Tax Avoidance, sedangkan Komisaris Independen berpengaruh positif signifikan terhadap Tax Avoidance. Kata kunci: Kepemilikan Institusional, Komisaris Independen, Kompensasi Rugi Fiskal, serta Transfer Pricing dan Tax Avoidance
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43217010216 |
| Uncontrolled Keywords: | Kepemilikan Institusional, Komisaris Independen, Kompensasi Rugi Fiskal, serta Transfer Pricing dan Tax Avoidance |
| Subjects: | 100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 154 Subconscious and Altered States and Process/Psikologi Bawah Sadar > 154.6 Sleep Phenomena/Fenomena Tidur > 154.63 Dreams/Mimpi > 154.634 Analysis/Analisis 800 Literatures/Kesusastraan > 800. Literatures/Kesusastraan > 801 Philosophy and Theory of Literatures/Filsafat dan Teori Kesusastraan > 801.3 Value, Influence, Effect/Nilai, Pengaruh, Efek |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | CALVIN PRASETYO |
| Date Deposited: | 24 Jul 2023 08:29 |
| Last Modified: | 24 Jul 2023 08:29 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/79542 |
Actions (login required)
 |
View Item |
