CD Skripsi

Pengaruh Transfer Pricing, Good Corporate Governance, Corporate Social Responsibility, Dan Return On Asset Terhadap Penghindaran Pajak (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2020)

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ABSTRACT
This study aims to analyze the effect of transfer pricing, good corporate governance, corporate social responsibility, and return on asset on tax avoidance on mining companies that listed in Indonesia Stock Exchange for the years 2018 – 2020. Transfer pricing, good corporate governance, corporate social responsibility, and return on asset are independent variables, while tax avoidance is dependent variable. Tax avoidance is measured by Effective Tax Rate (ETR). The data used is secondary data from annual report and sample in this research are 19 mining companies that’s already selected by using purposive sampling method. Data analysis technique are classic assumption test, double linear regression analysis test, and F test. The results of data analysis are processed using the software SPSS 22. The result showed that audit committee and institutional ownership have significant positively effect on tax avoidance. Corporate social responsibility have significant negatively effect on tax avoidance. While transfer pricing and return on asset have no significant effect on tax avoidance.
Keyword: Transfer Pricing, Good Corporate Governance, Corporate Social Responsibility, Return On Asset, Tax Avoidance

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1702114570

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2022

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1702114570

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

DAUS

Versi lain/terkait

Lampiran Berkas

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