CD Skripsi

Pengaruh Transfer Pricing Dan Likuiditas Terhadap Tax Avoidance Dengan Ukuran Perusahaan Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Sektor Barang Konsumen Primer Dan Non Primer Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2021)

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ABSTRACT
This study aims to determine the effect of transfer pricing and liquidity on tax avoidance with company size as a moderating variable conducted in cunsomer non cyclicals and cunsomer cyclicals sector companies listed on the indonesia stock exchange in 2019-2021. the population in this study were all cunsomer non cyclicals and cunsomer cyclicals goods sector companies listed on the Indonesian stock exchange in 2019-2021 totaling 258 companies and the sample used was 47 companies with an observation period of 3 years. The sampling method used is purposive sampling, while the data processing method used by researchers is multiple regression and MRA (Moderated Regression Analysis). The results showed that transfer pricing and liquidity affect tax avoidance. Company size can strengthen the relationship between transfer pricing and tax avoidance, but cannot moderate the relationship between liquidity and tax avoidance.
Keywords: transfer pricing, liquidity, tax avoidance, company size.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1902113329

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2023

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1902113329

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

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