SITUMORANG, NURHAYANI (2021) PENGARUH TRANSFER PRICING AGRESSIVENESS DAN THIN CAPITALIZATION TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Dasar Dan Kimia yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2019). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to find out the effect of transfer pricing agressiveness and thin capitalization on tax avoidance. The population used in this study was a manufacturing company listed on the Indonesia Stock Exchange (IDX) in 2016 - 2019. Based on purposive sampling, the sample selected as many as 26 companies so that the total sample is 104 samples. This research was conducted using a descriptive quantitative approach. The data analysis used in this study is multiple linear regression analysis. The results showed that transfer pricing agressiveness and thin capitalization both have an effect on tax avoidance. Keywords: Transfer Pricing, Thin Capitalization, Tax Avoidance. Penelitian ini bertujuan untuk mengetahui pengaruh transfer pricing agressiveness dan thin capitalization terhadap penghindaran pajak. Populasi yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016-2019. Berdasarkan purposive sampling, sampel terpilih sebanyak 26 perusahaan sehingga total sampel adalah 104 sampel. Penelitian ini dilakukan dengan menggunakan pendekatan deskriptif kuantitatif. Analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa transfer pricing agressiveness dan thin capitalization sama-sama berpengaruh terhadap penghindaran pajak. Kata Kunci: Transfer Pricing , Thin Capitalization, Penghindaran Pajak
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43216110476 |
| Uncontrolled Keywords: | Transfer Pricing , Thin Capitalization, Penghindaran Pajak |
| 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: | 31 Jul 2023 03:25 |
| Last Modified: | 31 Jul 2023 03:25 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/79862 |
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