RISDIANA, RIZMA (2021) PENGARUH KOMITE AUDIT, UKURAN PERUSAHAAN, TRANSFER PRICING DAN INTENSITAS ASET TETAP TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur disektor Barang dan Konsumsi Tahun 2014-2018). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to analyze the influence of the Audit Committee, Company Size, Transfer Pricing and Intensity of Fixed Assets on Tax Avoidance (Study of goods and consumption sector manufacturing companies listed on the Indonesia Stock Exchange). The data obtained were 10 companies with an observation period from 2014 to 2018. Data collection techniques using purposive sampling. The data used are secondary data obtained from the Indonesia Stock Exchange (www.idx.com). Data analysis method used in this research is multiple regression analysis. The results showed that the audit committee had a negative effect on tax avoidance, company size had a positive effect on tax avoidance, transfer pricing and the intensity of fixed assets had no effect on tax avoidance. Keywords: audit committee, company size, transfer pricing, tax avoidance Penelitian ini bertujuan untuk menganalisis pengaruh Komite Audit, Ukuran Perusahaan, Transfer Pricing dan Intensitas Aset Tetap terhadap Tax Avoidance (Studi pada perusahaan manufaktur sector barang dan konsumsi yang terdaftar di Bursa Efek Indonesia). Data yang diperoleh sebanyak 10 perusahaan dengan periode pengamatan sejak tahun 2014 sampai 2018. Tehnik pengumpulan data menggunakan purposive sampling. Data yang digunakan adalah data sekunder yang diperoleh dari Bursa Efek Indonesia (www.idx.com). Metode analisis data yang digunakan dalam penelitian ini adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa komite audit berpengaruh negatif terhadap tax avoidance, ukuran perusahaan berpengaruh positif terhadap tax avoidance, transfer pricing dan intensitas aset tetap tidak berpengaruh terhadap tax avoidance. Kata kunci : komite audit, ukuran perusahaan, transfer pricing, tax avoidance.
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43217120223 |
| Uncontrolled Keywords: | komite audit, ukuran perusahaan, transfer pricing, 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 08:48 |
| Last Modified: | 24 Jul 2023 08:48 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/79545 |
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