CD Skripsi
Pengaruh Corporate Governance, Leverage, Dan Transfer Pricing Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2019)
ABSTRACT
This study aims to determine the effect of corporate governance, leverage,
and transfer pricing on tax avoidance in mining sector companies listed on the
Indonesia Stock Exchange in 2015-2019. The research method used is
quantitative research methods. The population of this study is all mining sector
companies listed on the Indonesia Stock Exchange in 2015-2019 as many as 40
companies. The sampling technique used is purposive sampling. The total sample
is 12 companies. The data analysis technique used was descriptive statistics,
classical assumption test, multiple linear regression analysis. The empirical result
indicates that corporate governance, leverage have an effect on tax avoidance,
and transfer pricing has no effect on tax avoidance.
Keywords: Corporate Governance, Leverage, Transfer Pricing, Tax Avoidance
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