MARLINA, MARLINA (2024) PENGARUH TRANSFER PRICING, KEPEMILIKAN ASING TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) DENGAN CORPORATE SOCIAL RESPONSIBILITY (CSR) SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Manufaktur yang -2021). S2 thesis, Universitas Mercu Buana Jakarta - Menteng.
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Abstract
This study aims to determine the influence of Transfer Pricing , Foreign Ownership on Tax Avoidance with Corporate Social Responsibility (CSR) as a Moderation Variable. This type of research is quantitative research. This study uses secondary data obtained from the website of the Indonesia Stock Exchange (!DX). The sample of this study is 30 manufacturing companies listed on the !DX for the 2020-2021 period. This study uses purposive sampling as sample selection. The analysis method of this study uses multiple linear regression analysis with IBM AMOS AV27 as statistical analysis. The results of the study show that Transfer Pricing has a significant effect on the Tax Avoidance variable. Foreign ownership has a significant effect on the Tax Avoidance variable. Corporate Social Responsibility (CSR) Moderating Transfer Pricing has a significant effect on Tax Avoidance. Corporate Social Responsibility (CSR) in Moderating Foreign Ownership has a significant effect on Tax Avoidance. Penelitian ini bertujuan untuk mengetahui pengaruh Transfer Pricing, Kepemilikan Asing terhadap Penghindaran Pajak (Tax Avoidance) dengan Corporate Social Responsibility (CSR) sebagai Variabel Moderasi. Jenis penelitian ini adalah penelitian kuantitatif. Penelitian ini menggunakan data sekunder yang didapat dari website Bursa Efek Indonesia (BEi). Sampel penelitian ini sebanyak 30 perusahaan Manufaktur yang terdaftar di BEi periode 2020-2021. Penelitian ini menggunakan purposive sampling sebagai pemilihan sampel. Metode analisis penelitian ini menggunakan analisis regresi linier berganda dengan IBM AMOS AV27 sebagai analisis statistik. Hasil penelitian menunjukan Transfer Pricing berpengaruh signifikan terhadap variabel Penghindaran Pajak (Tax Avoidance).Kepemilikan Asing berpengaruh signifikan terhadap variabel Penghindaran Pajak (Tax Avoidance). Corporate Social Responsibility (CSR) Memoderasi Transfer Pricing berpengaruh signifikan terhadap Penghindaran Pajak (Tax Avoidance). Corporate Social Responsibility (CSR) dalam Memoderasi Kepemilikan Asing berpengaruh signifikan Terhadap Penghindaran Pajak (Tax Avoidance).
| Item Type: | Thesis (S2) |
|---|---|
| NIM/NIDN Creators: | 55521110024 |
| Uncontrolled Keywords: | Transfer Pricing, Foreign Ownership, Tax Avoidance, Corporate Social Responsibility (CSR). Transfer Pricing, Kepemilikan Asing, Penghindaran Pajak (Tax Avoidance) , Corporate Social Responsibility (CSR) |
| 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: | 30 Aug 2024 03:50 |
| Last Modified: | 30 Aug 2024 03:50 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/90878 |
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