CD Skripsi

Pengaruh Intensitas Aset Tetap, Thin Capitalization, Dan Transfer Pricing Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Sektor Consumer Non- Cyclicals Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2023)

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ABSTRACT
This study aims to examine the effect of Fixed Asset Intensity, Thin
Capitalization, and Transfer Pricing on Tax Avoidance in Consumer Non-Cyclicals
sector companies listed on the Indonesia Stock Exchange (IDX) during the period
2019–2023. The data used in this study are secondary data obtained from the
annual reports of consumer non-cyclicals companies listed on the IDX. The data
analysis method used is multiple linear regression with the assistance of SPSS
software version 25. The population in this study consists of all consumer noncyclicals
companies totaling 126 companies. The sampling technique employed is
purposive sampling, resulting in 27 companies that met the research criteria. With
a five-year observation period, the total number of analyzed data samples is 135.
The results of this study indicate that Fixed Asset Intensity has a significant effect
on Tax Avoidance, Thin Capitalization has no effect on Tax Avoidance, and
Transfer Pricing has a significant effect on Tax Avoidance. The independent
variables—Fixed Asset Intensity, Thin Capitalization, and Transfer Pricing—are
only able to explain 7.9% of the variation in the dependent variable, namely Tax
Avoidance, while the remaining 92.1% is explained by other factors.
Keywords: Tax Avoidance, Fixed Asset Intensity, Thin Capitalization, Transfer
Pricing

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2102114119

Penerbit

Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI., 2025

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2102114119

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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