CD Skripsi

Pengaruh Harga Transfer, Kepemilikan Asing, Dan Intensitas Modal Terhadap Agresivitas Pajak (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia (Bei) Tahun 2021-2023)

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ABSTRACT
This research was conducted to analyze transfer pricing, foreign ownership, and capital intensity on tax aggressiveness. The number of samples used in this study was 71 samples. And the type of data used is secondary data with financial reports registered with the IDX which is used to obtain tax aggressiveness data registered with the IDX in 2021-2023. Statistical test tools using SPSS (Statistic Package Or The Social Sciences) version 30. The results of the study indicate that the independent variable transfer prices have an effect on tax aggressiveness, foreign ownership has no effect on tax aggressiveness, and capital intensity has a negative effect on tax aggressiveness.
Keywords: Tax aggressiveness, Transfer pricing, foreign ownership, capital intensity.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2102110653

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

2102110653

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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