PURWANDHANA, ARIF ADRIAN (2020) PENGARUH MEKANISME PENERAPAN PRINSIP-PRINSIP GOOD CORPORATE GOVERNANCE DAN TRANSFER PRICING TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan LQ-45 di BEI Tahun 2016 - 2018). S2 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This studys intend to examine the effect of the application good corporate governance principles and transfer pricing on tax avoidance. Empirical studies of LQ-45 companies listed on the IDX in year 2016 - 2018. The population in this study is the LQ-45 company who has listed on the IDX. The year period used is from 2016-2018. The sample obtained by purposive sampling method is 102 data, and by using the SPSS statistical test. The results of statistical testing show that the application of Good Corporate Governance principles has a significant effect on Tax Avoidance and Transfer Pricing has a significant effect on Tax Avoidance. Key words: Good Corporate Governance, transfer pricing, and tax avoidance. Penelitian ini bertujuan untuk menguji Pengaruh Penerapan Prinsip-prinsip Good Corporate Governance dan Transfer Pricing terhadap Penghindaran Pajak Studi empiris pada perusahaan LQ-45 yang terdaftar di BEI tahun 2016 – 2018. Populasi dalam penelitian ini adalah perusahaan LQ-45. Yang terdaftar di BEI. Periode yang digunakan adalah tahun 2016-2018. Sampel yang diperoleh dengan metode purposive sampling adalah sebanyak 102 data, dan dengan menggunakan uji stastistika SPSS. Hasil pengujian stastistik menunjukkan bahwa Penerapan prinsip-prinsip Good Corporate Governance berpengaruh secara signifikan terhadap Penghindaran Pajak dan Transfer Pricing berpengaruh signifikan terhadap Penghindaran Pajak. Kata Kunci : Good Corporate Governance, transfer pricing dan penghindaran pajak.
| Item Type: | Thesis (S2) |
|---|---|
| NIM/NIDN Creators: | 55515110048 |
| Uncontrolled Keywords: | Good Corporate Governance, transfer pricing dan penghindaran pajak. |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.42 Cost Accounting/Akuntansi Biaya |
| Divisions: | Pascasarjana > Magister Akuntansi |
| Depositing User: | Dede Muksin Lubis |
| Date Deposited: | 24 Oct 2023 06:28 |
| Last Modified: | 12 Jul 2024 07:00 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/83173 |
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