SKRIPSI AKS

Pengaruh Transfer Pricing Dan Manajemen Laba Terhadap Penghindaran Pajak Perusahaan Di Indonesia

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ABSTRACT

This research was conducted because there is a phenomenon of tax
avoidance with the practice of transfer pricing and earnings management. This
research aims to test whether there is an influence of transfer pricing and earnings
management on corporate tax avoidance in Indonesia. The control variables used
in this research are leverage (LEV), inventory intensity (INV), profitability (ROA),
and company size (size),
This research is a type of research that uses a quantitative approach using
secondary data from annual reports. The population studied was non-financial
companies listed on the Indonesia Stock Exchange during 2020-2021. Sampling
was carried out using a purposive sampling technique, which resulted in 101
company samples over two years, with a total of 202 research data. The data
analysis technique used is panel data regression analysis.
The results of panel data regression analysis show that there is no influence
between transfer pricing and earnings management on companies' efforts to avoid
paying taxes in Indonesia.
Keywords: transfer pricing, earnings management, leverage (LEV), inventory
intensity (INV), profitability (ROA), and company size (size)

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Ketersediaan

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Informasi Detail

Judul Seri

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No. Panggil

2x6.2 YOG p 23

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2023

Deskripsi Fisik

21 cm, 137 halaman

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2x6.2

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi Syariah

Info Detail Spesifik

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Pernyataan Tanggungjawab

Yoga Sahputra Ulung

Versi lain/terkait

Lampiran Berkas

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