Pengaruh Harga Transfer, Leverage, dan Ukuran Perusahaan Terhadap Penghindaran Pajak Pada Perusahaan yang Terdaftar di BEI Tahun 2018-2020

Herfiana, Novanda Nur (2022) Pengaruh Harga Transfer, Leverage, dan Ukuran Perusahaan Terhadap Penghindaran Pajak Pada Perusahaan yang Terdaftar di BEI Tahun 2018-2020. Undergraduate thesis, Universitas Hayam Wuruk Perbanas Surabaya.

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Abstract

This study aims to determine the effect of transfer prices, leverage, and company size on tax avoidance in companies listed on the IDX in 2018-2020. The dependent variable used in this study is tax avoidance. The independent variables used in this research are transfer price, leverage, and firm size. The results of this study indicate that transfer prices and leverage have no effect on tax avoidance,, while firm size affects tax avoidance. Keywords: Tax Avoidance, Transfer Prices, Leverage and Firm Size

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: NOVANDA NUR HERFIANA
Date Deposited: 25 Apr 2022 03:09
Last Modified: 25 Apr 2022 03:09
URI: http://eprints.perbanas.ac.id/id/eprint/8876

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