Imannuel, Kevin (2024) PENGARUH THIN CAPITALIZATION, TRANSFER PRICING DAN KEPEMILIKAN ASING TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan LQ45 Tahun 2019-2023). S2 thesis, Universitas Mercu Buana Jakarta - Menteng.
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Abstract
Penelitian ini bertujuan untuk menguji pengaruh Thin Capitalization, Transfer Pricing dan Kepemilikan Asing Terhadap Tax Avoidance. Penelitian ini menggunakan populasi Perusahaan terdaftar LQ45 selama Tahun 2019-2023 yang diperoleh sebanyak 48 perusahaan dengan total sampel sebanyak 180 sampel. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah Purposive Sampling dan jenis data yang digunakan dalam penelitian adalah cross-section dan time series secara bersamaan dengan uji regresi linier berganda menggunakan software analisis data Stata versi 18. Hasil uji t menunjukkan Thin capitalitzation berpengaruh negatif secara parsial terhadap tax avoidance, Transfer Pricing berpengaruh positif terhadap tax avoidance sementara Kepemilikan Asing tidak berpengaruh terhadap tax avoidance. This study examines the effect of Thin Capitalization, Transfer Pricing, and Foreign Ownership on Tax Avoidance. This study uses a population of LQ45 listed companies during 2019-2023 which was obtained from as many as 48 companies with a total sample of 180 samples. The data collection technique used in this study was Purposive Sampling. The data type used in the study was cross-section and time series simultaneously with multiple linear regression tests using Stata 18th Version data analysis software. The results of the t-test showed that Thin capitalization had a partial negative effect on tax avoidance, Transfer Pricing had a partial positive effect on tax avoidance and Foreign Ownership did not affect tax avoidance.
| Item Type: | Thesis (S2) |
|---|---|
| NIM/NIDN Creators: | 55523110031 |
| Uncontrolled Keywords: | Tax Avoidance, Thin Capitalization, Transfer Pricing, Kepemilikan Asing. Tax Avoidance, Thin Capitalization, Transfer Pricing, Foreign Ownership. |
| 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: | Maulana Arif Hidayat |
| Date Deposited: | 14 Oct 2025 01:42 |
| Last Modified: | 14 Oct 2025 01:42 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/99191 |
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