Gaol, Winda Normalita Lumban (2024) Pengaruh Transfer Pricing, Kompensasi Rugi Fiskal, Intensitas Modal Dan Kepemilikan Institusional Terhadap Praktik Penghindaran Pajak. Undergraduate thesis, Universitas Hayam Wuruk Perbanas.
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Abstract
Tax avoidance practices is one of the company’s effort to minimize or avoid the tax burden owed for obtaining the maximum profits. This study aims to determine the effect of transfer pricing, fiscal loss compensation, capital intensity and institutional ownership on tax avoidance practices in consumer non-cyclical sector companies listed on the Indonesian Stock Exchange in 2019 to 2022. The population in this study is consumer non-cyclical sector companies listed on the Indonesia Stock Exchange in 2019-2022. The sample obtained 181 financial statement data using purposive sampling method as a sampling technique. Data is tested using multiple linear regression methods. The results show that transfer pricing have affect to tax avoidance pratices, meanwhile the fiscal loss compensation, capital intensity and institutional ownership have not affect to tax avoidance practices. Keywords: tax avoidance practices, transfer pricing, fiscal loss compensation, capital intensity, institutional ownership
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | WINDA NORMALITA LUMBAN GAOL |
| Date Deposited: | 08 Mar 2024 07:51 |
| Last Modified: | 08 Mar 2024 07:51 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/12037 |
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