PRATIWI, OVI (2024) PENGARUH CORPORATE GOVERNANCE, LIKUIDITAS, DAN TRANSFER PRICING TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur Sektor Barang Konsumsi Yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to determine the effect of Corporate Governance, Liquidity, and Transfer Pricing on Tax Avoidance. The objects in this study are Manufacturing Companies in the Consumer Goods Sector that are listed on the Indonesia Stock Exchange (IDX) in the 2017-2021 period. The sampling technique used in this study is the purposive sampling method. Based on these methods that meet the criteria to produce as many as 120 research samples. The analytical method used in this study is multiple regression analysis. The results of this study indicate that corporate governance is proxied by institutional ownership, the proportion of the board of commissioners and the audit committee. Institutional Ownership and Audit Committee have an effect while the Board of Commissioners Proportion, Liquidity, and Transfer Pricing have no effect on Tax Avoidance. Keywords: Corporate Governance, Liquidity, Transfer Pricing, Tax Avoidance. Penelitian ini bertujuan untuk mengetahui pengaruh Corporate Governance, Likuiditas, Dan Transfer Pricing terhadap Tax Avoidance. Objek dalam penelitian ini adalah Perusahaan Manufaktur Sektor Barang Konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2017-2021.Teknik pengambilan sampel yang digunakan pada penelitian ini adalah metode purposive sampling. Berdasarkan metode tersebut yang memenuhi kriteria menghasilkan sebanyak 120 sampel penelitian. Metode analisis yang digunakan pada penelitian ini adalah analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa Corporate Governance yang diproksikan oleh Kepemilikan Institusional, Proporsi Dewan komisaris dan Komide Audit. Kepemilikan Institusional dan Komite Audit berpengaruh sedangkan Proporsi Dewan komisaris, Likuiditas, Dan Transfer Pricing tidak berpengaruh terhadap Tax Avoidance. Kata kunci: Corporate Governance, Likuiditas, Transfer Pricing, Tax Avoidance.
| Item Type: | Thesis (S1) |
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| Call Number CD: | FE/AK. 24 290 |
| NIM/NIDN Creators: | 43217010111 |
| Uncontrolled Keywords: | Corporate Governance, Likuiditas, Transfer Pricing, Tax Avoidance. |
| Subjects: | 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan 600 Technology/Teknologi > 670 Manufacturing/Manufaktur, Pabrik-pabrik 700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.25 Exchanges/Bursa |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | khalimah |
| Date Deposited: | 10 Dec 2024 09:03 |
| Last Modified: | 10 Dec 2024 09:03 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/93063 |
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