SUSILO, JOKO (2024) PENGARUH TRANSFER PRICING, MANAJEMEN LABA, THIN CAPITALIZATION DAN HEDGING TERHADAP PENGHINDARAN PAJAK (Studi Pada Perusahaan Batu Bara Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2019). S2 thesis, Universitas Mercu Buana - Menteng.
![[img]](https://repository.mercubuana.ac.id/style/images/fileicons/text.png) |
Text (Cover)
55519110067-Joko Susilo-01 Cover - Joko Susilo.pdf Download (385kB) |
|
Text (Abstrak)
55519110067-Joko Susilo-02 Abstrak - Joko Susilo.pdf Download (47kB) |
|
Text (Bab 1)
55519110067-Joko Susilo-03 Bab 1 - Joko Susilo.pdf Restricted to Registered users only Download (179kB) |
|
Text (Bab 2)
55519110067-Joko Susilo-04 Bab 2 - Joko Susilo.pdf Restricted to Registered users only Download (230kB) |
|
Text (Bab 3)
55519110067-Joko Susilo-05 Bab 3 - Joko Susilo.pdf Restricted to Registered users only Download (245kB) |
|
Text (Bab 4)
55519110067-Joko Susilo-06 Bab 4 - Joko Susilo.pdf Restricted to Registered users only Download (233kB) |
|
Text (Bab 5)
55519110067-Joko Susilo-07 Bab 5 - Joko Susilo.pdf Restricted to Registered users only Download (96kB) |
|
Text (Daftar pustaka)
55519110067-Joko Susilo-08 Daftar Pustaka - Joko Susilo.pdf Restricted to Registered users only Download (117kB) |
|
Text (Lampiran)
55519110067-Joko Susilo-09 Lampiran - Joko Susilo.pdf Restricted to Registered users only Download (151kB) |
|
Text (Formulir keabsahan dan publikasi TA)
Formulir Pernyataan - Joko Susilo.pdf Restricted to Repository staff only Download (226kB) |
Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh transfer pricing, manajemen laba, thin capitalization, dan hedging terhadap penghindaran pajak. Penghindaran pajak merupakan pengaturan transaksi secara legal agar mendapatkan keuntungan atau pengurangan pajak dengan memanfaatkan celah hukum pajak yang ada guna memperkecil atau tidak membayar pajak yang terhutang. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dengan pendekatan kuantitatif. Populasi yang digunakan dalam penelitian ini adalah perusahaan batubara yang terdaftar di Bursa Efek Indonesia selama periode 2015-2019. Sampel yang digunakan dalam penelitian ini berjumlah 16 perusahaan yang memenuhi kriteria penelitian dengan menggunakan teknik purposive sampling. Pengolahan data menggunakan program statistik Eviews 12. Hasil penelitian menunjukkan bahwa transfer pricing, manajemen laba dan hedging tidak berpengaruh terhadap penghindaran pajak. Sementara itu, thin capitalization berpengaruh signifikan terhadap penghindaran pajak. This study aims to determine the effect of transfer pricing, earning management, thin capitalization, and hedging on tax avoidance. Tax avoidance is the arrangement of transactions legally in order to obtain tax benefits or deductions by taking advantage of existing tax legal loopholes to minimize or not pay the taxes owed. The method used in this study is a descriptive method with a quantitative approach. The population used in this study were coal companies listed on the Indonesia Stock Exchange during the period 2015-2019. The samples used in this study were 16 companies that met the research criteria using purposive sampling techniques. Data processing using the statistical program Eviews 12. The results showed that transfer pricing, profit management and hedging had no effect on tax avoidance. Meanwhile, thin capitalization has a significant effect on tax avoidance
| Item Type: | Thesis (S2) |
|---|---|
| NIM/NIDN Creators: | 55519110067 |
| Uncontrolled Keywords: | Transfer Pricing, Manajemen Laba, Thin Capitalization, Hedging dan Penghindaran Pajak Transfer Pricing, Earning Management, Thin Capitalization, Hedging and 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 |
| Divisions: | Pascasarjana > Magister Akuntansi |
| Depositing User: | WIDYA AYU PUSPITA NINGRUM |
| Date Deposited: | 01 Feb 2024 04:23 |
| Last Modified: | 01 Feb 2024 04:23 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/85722 |
Actions (login required)
 |
View Item |
