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Pengaruh Transfer Pricing, Thin Capitalization Dan Kepemilikan Institusional Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Manufaktur Multinasional Yang Terdaftar Di Bursa Efek Indonesia Tahun 2021-2023)

ABSTRACT
This study aims to analyze the effect of Transfer Pricing, Thin
Capitalization, and Institutional Ownership on Tax Avoidance (An Empirical
Study on Multinational Manufacturing Companies Listed on the Indonesia Stock
Exchange in 2021–2023). This research employs a quantitative method using
secondary data in the form of annual financial reports. A total of 18 companies
were selected as samples through purposive sampling technique. The data
analysis technique used in this study is multiple linear regression analysis with
the SPSS 30 software. The results show that transfer pricing and thin
capitalization have a significant effect on tax avoidance, while institutional
ownership has no significant effect on tax avoidance.
Keywords: transfer pricing, thin capitalization, institutional ownership, tax
avoidance

Ketersediaan
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Perpustakaan Universitas Riau 2102113198
2102113198
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
2102113198
Penerbit
Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
2102113198
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
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Tidak tersedia versi lain

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