Widiyaningrum, Putri (2024) Pengaruh Transfer Pricing dan Leverage terhadap Tax Avoidance dengan Profitabilitas sebagai Variabel Moderasi. Undergraduate thesis, Universitas Hayam Wuruk Perbanas.
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Abstract
This study aims to determine the effect of transfer pricing and leverage on tax avoidance with GAAP ETR approach with profitability as a moderating variable. The object of this research is healthsector companies during the period 2018-2022 period. The sample for this study as may as 130 of 150 healthsector company in accordance with the limits of researchrs. Sample collection method in this research is purposive sampling. Methods of data analysis using multiple regression analysis and absolute difference value test. The research results showed that transfer pricing and leverage had effect on tax avoidance and profitability cannot moderate the influence of transfer pricing and leverage on tax avoidance. Keyword : Transfer Pricing, Leverage, Profitability and Tax Avoidance
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | PUTRI WIDIYANINGRUM |
| Date Deposited: | 22 Mar 2024 02:13 |
| Last Modified: | 22 Mar 2024 02:13 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/12096 |
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