Pramita, Anggie Tristria (2024) Pengaruh Transfer Pricing, Umur Perusahaan, Dan Komite Audit terhadap Tax Avoidance. Undergraduate thesis, Universitas Hayam Wuruk Perbanas.
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Abstract
This study aims to examine the effect of transfer pricing, company age, and audit committee on tax avoidance. This research is focused on energy and basic material sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2022. The number of observations was 253 research samples obtained by nonprobability method, namely purposive sampling technique. The analysis technique used in this research is multiple linear regression analysis. The results of the analysis show that transfer pricing, company age and audit committee have the potential to cause increased tax avoidance. Transfer pricing, company age and audit committee simultaneously affect tax avoidance.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | ANGGIE TRISTRIA PRAMITA |
| Date Deposited: | 07 Jun 2024 04:24 |
| Last Modified: | 07 Jun 2024 04:24 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/12340 |
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