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Pengaruh manajemen laba dan transfer pricing terhadap tax advoidance pada perusahaan multinasional di indonesia periode 2018-2022

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ABSTRACT

This research aims to find out whether earnings management and transfer pricing
variables can influence Tax avoidance. This research analyzes non-financial
multinational companies listed on the Indonesia Stock Exchange for the 2018-2022
period
This study uses a quantitative approach. The type of data used is secondary,
namely data obtained from annual reports. The type of research data is. The sample in
this study was 30 non-financial multinational companies listed on the Indonesia Stock
Exchange (BEI). The sampling technique used purposive sampling. The analysis
technique used was panel data regression analysis using the EViews 12 program so
that 150 annual financial reports of non-financial multinational companies were
obtained. The results of hypothesis testing show that earnings management has no
effect on tax advocace and transfer pricing has a negative effect on tax advocace
Keywords: Eenings management, Transfer pricing, Tax avoidance

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Ketersediaan

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Informasi Detail

Judul Seri

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No. Panggil

2X6.2 IND p 24

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2024

Deskripsi Fisik

21 cm, 154 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

indana anida purwanti

Versi lain/terkait

Lampiran Berkas

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