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Minimization Tax sebagai Pemoderasi antara Beban Pajak, Multinasionalitas, Kepemilikan Asing dan Ukuran Perusahaan terhadap Keputusan Transfer Pricing pada Perusahaan Manufaktur di Indonesia

Umam, Mohammad Khairul (2020) Minimization Tax sebagai Pemoderasi antara Beban Pajak, Multinasionalitas, Kepemilikan Asing dan Ukuran Perusahaan terhadap Keputusan Transfer Pricing pada Perusahaan Manufaktur di Indonesia. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

The purpose of this study is to analyze tax minimization as a moderator between taxes, multinationality, foreign ownership, and company size on transfer pricing decisions. The subjects of this research are manufacturing companies in 2015-2019. The data analysis technique used in this study is multiple linear regression using SPSS 22.0. The results of this study explain that tax, multinationality, foreign ownership, and company size affect transfer pricing decisions, but tax minimization fails to moderate taxes, multinationality, foreign ownership, and company size on transfer pricing decisions.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: MOHAMMAD KHAIRUL UMAM
Date Deposited: 01 Feb 2021 16:24
Last Modified: 01 Feb 2021 16:24
URI: http://eprints.perbanas.ac.id/id/eprint/7463

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