Kusumaningrat, Ratih Yonita (2025) Pengaruh Transfer Pricing, Thin Capitalization dan Komisaris Independen Terhadap Penghindaran Pajak. Undergraduate thesis, Universitas Hayam Wuruk Perbanas.
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Abstract
Taxes are the main source of Indonesian state revenue. From 2020-2023, corporate taxpayer revenues fluctuate between targets and realizations, meaning that corporate tax revenues have not been maximized. This study aims to analyze the influence of tax avoidance factors, namely transfer pricing, thin capitalization, and independent commissioners on tax avoidance in the consumer non-cyclicals sector. This research is quantitative, data collection uses secondary data with 52 data that can be processed with the help of the Statistical Package for Social Sciences (SPSS) version 25. The results of this study reveal that transfer pricing has an effect on tax avoidance, while thin capitalization, and independent commissioners have no effect on tax avoidance. Keywords : Tax Avoidance, Transfer Pricing, Thin Capitalization, Independent Commissioner
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | Ratih Yonita Kusumaningrat |
| Date Deposited: | 07 Mar 2025 03:58 |
| Last Modified: | 07 Mar 2025 03:58 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/13054 |
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