PENGARUH TRANSFER PRICING DAN KOMISARIS INDEPENDEN TERHADAP TAX AVOIDANCE DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI

AUDRI, ANNISA NURUL (2024) PENGARUH TRANSFER PRICING DAN KOMISARIS INDEPENDEN TERHADAP TAX AVOIDANCE DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI. S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to analyze the effect of Transfer Pricing and Independent Commissioners on Tax Avoidance with Institutional Ownership as a moderating variable. The population in this study are property and real estate sector companies listed on the Indonesian Stock Exchange in the 2018-2022 period. The method of determining the sample in this study used a purposive sampling technique and obtained 150 samples of observational data. The data used is secondary data where financial statements are obtained from the official IDX website and the web of each company. The analytical method used is a multiple linear regression model with the help of the SPSS version 25 program. The results of this research show that transfer pricing and independent commissioners have a significant negative effect on tax avoidance. Institutional ownership is not able to moderate the influence of transfer pricing and independent commissioners on tax avoidance. Keywords: Transfer Pricing, Independent Commissioner, Institutional Ownership, Tax Avoidance. Penelitian ini bertujuan untuk menganalisis pengaruh Transfer Pricing dan Komisaris Independen terhadap Tax Avoidance dengan Kepemilikan Institusional sebagai variabel moderasi. Populasi dalam penelitian ini adalah perusahaan sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia pada periode tahun 2018-2022. Metode penentuan sampel dalam penelitian ini menggunakan teknik purposive sampling dan diperoleh 150 sampel data observasi. Data yang digunakan adalah data sekunder dimana laporan keuagan yang diperoleh dari situs resmi BEI dan web masing-masing perusahaan. Metode analisis yang dilakukan adalah model regresi linear berganda dengan bantuan program SPSS versi 25. Hasil penelitian ini menunjukkan bahwa transfer pricing dan komisaris independen berpengaruh negatif signifikan terhadap tax avoidance. Kepemilikan institusional tidak mampu memoderasi pengaruh transfer pricing dan komisaris independen terhadap tax avoidance. Kata Kunci: Transfer Pricing, Komisaris Independen, Kepemilikan Institusional, Tax Avoidance

Item Type: Thesis (S1)
Call Number CD: FE/AK. 24 168
Call Number: SE/32/24/108
NIM/NIDN Creators: 43220010046
Uncontrolled Keywords: Transfer Pricing, Komisaris Independen, Kepemilikan Institusional, 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 > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.46 Tax Accounting/Akuntansi Pajak
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.9 Accounting for Specific Kinds of Organizations/Akuntansi untuk Jenis Organisasi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.01-658.09 [Management of Enterprises of Specific Sizes, Scopes, Forms; Data Processing]/[Pengelolaan Usaha dengan Ukuran, Lingkup, Bentuk Tertentu; Pengolahan Data] > 658.04 Management of Enterprises of Specific Forms/Pengelolaan Usaha dengan Bentuk Tertentu > 658.041 Individual Proprietorships/Kepemilikan Perorangan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 27 Jul 2024 03:42
Last Modified: 27 Jul 2024 03:42
URI: http://repository.mercubuana.ac.id/id/eprint/89864

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