Hanifaturrosyidah, Nadia (2025) Pengaruh Tanggung Jawab Sosial Perusahaan (CSR) dan Transfer Pricing terhadap Praktik Penghindaran Pajak Perusahaan dengan Komisaris Independen sebagai Moderasi. Undergraduate thesis, Universitas Hayam Wuruk Perbanas.
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Abstract
This study aims to examine and obtain empirical evidence regarding the effect of corporate social responsibility (CSR) and transfer pricing on corporate tax avoidance, with the moderating role of independent commissioners in energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. The sample was selected using the purposive sampling method, resulting in 151 company data. The data analysis technique used in this study is Moderated Regression Analysis (MRA). The results of this study indicate that the corporate social responsibility (CSR) variable affects corporate tax avoidance, and independent commissioners are proven to moderate this relationship. Meanwhile, the transfer pricing variable does not affect corporate tax avoidance, and independent commissioners cannot moderate this relationship.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | Nadia Hanifaturrosyidah |
| Date Deposited: | 10 Mar 2025 04:45 |
| Last Modified: | 10 Mar 2025 04:45 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/13293 |
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