SKRIPSI AKS

Analisis Pengaruh Transfer Pricing, Thin Capitalization dan Karakter Eksekutif Terhadap Penghindaran Pajak (Studi pada Perusahaan Sektor Energi Multinasional yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2022)

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ABSTRACT

This research aims to examine the influence of transfer pricing, thin This
research aims to examine the influence of transfer pricing, thin capitalization and
executive character on tax avoidance in energy sector multinational companies
listed on the Indonesia Stock Exchange in 2017-2022. This research is quantitative
research with secondary data. The data collection technique is a documentation
method. The population of this research is all energy sector multinational
companies listed on the Indonesia Stock Exchange in 2017-2022. The sample for
this research was 96 samples. The sampling technique in this research used a
purposive sampling technique. The data analysis method used in this research is
panel data regression using Eviews 10 software.
The results of this research show that transfer pricing has no effect on tax
avoidance. Thin capitalization has a negative effect on tax avoidance. Executive
character has no effect on tax avoidance. Meanwhile, transfer pricing, thin
capitalization, and executive character influence tax avoidance.
Keywords: Transfer Pricing, Thin Capitalization, Executive Character, Tax
Avoidance.

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Ketersediaan

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Informasi Detail

Judul Seri

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No. Panggil

2X6.2 AAL a 24

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2024

Deskripsi Fisik

21 cm, 144 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

Aaliyah Chandra

Versi lain/terkait

Lampiran Berkas

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