Image of Pengaruh Transfer Pricing, Tunneling Incentive, Dan Sales Growth Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2021-2023)
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Pengaruh Transfer Pricing, Tunneling Incentive, Dan Sales Growth Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2021-2023)

ABSTRACT
This thesis aims to analyze the effect of Transfer Pricing, Tunneling
Incentive and Sales Growth on Tax Avoidance, in Manufacturing Companies
Listed on the Indonesia Stock Exchange during the period 2021-2023. This study
uses a quantitative method with secondary data in the form of the company's
annual financial reports. The sample was selected using a purposive sampling
technique and obtained sample data of 18 companies. The data analysis technique
used in this study is multiple linear regression analysis with the SPSS 30 program.
Based on the hypothesis test, the results show that Transfer Pricing, Tunneling
Incentive and Sales Growth have an effect on Tax Avoidance. The results of the
study indicate that companies with high transfer pricing, large tunneling
incentives and high sales growth can encourage companies to engage in tax
avoidance practices.
Keywords: Transfer Pricing, Tunneling Incentive, Sales Growth, Tax Avoidance

Ketersediaan
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Perpustakaan Universitas Riau 2102135182
2102135182
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
2102135182
Penerbit
Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
2102135182
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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