CD Skripsi
Pengaruh Transfer Pricing, Thin Capitalization Dan Komisaris Independen Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Manufaktur Multinasional Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2021)
ABSTRAK
This study aims to examine the effect of transfer pricing, thin capitalization and independent commissioners on tax avoidance in multinational manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2021 period. This study used a sample of 31 multinational manufacturing sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period with a sampling technique using a purposive sampling method and research data using secondary data. The data analysis used is Warp PLS 7.0. The results of this study indicate that transfer pricing, thin capitalization and independent commissioners have a positive effect on tax avoidance.
Kata Kunci : Transfer Pricing, Thin Capitalization, independent commissioners, Tax Avoidance
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