Image of Pengaruh Transfer Pricing, Capital Intensity, Tax Haven Country Dan Thin Capitalization Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Multinasional Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018 - 2021)
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Pengaruh Transfer Pricing, Capital Intensity, Tax Haven Country Dan Thin Capitalization Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Multinasional Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018 - 2021)

ABSTRACT
This study aims to analyze: (1)the effect of transfer pricing on tax avoidance (2)the effect capital intensity on tax avoidance (3)the effect of tax haven country on tax avoidance (4)the effect of thin capitalization on tax avoidance. The population in this study are multinational companies listed on the Indonesia Stock Exchange in 2018-2021. In this study, the samples obtained were 18 companies obtained using purposive sampling. This study uses secondary data obtained from the financial reports and annual reports of multinational companies listed on the Indonesia Stock Exchange for 2018-2021. The results showed that transfer pricing had an effect on tax avoidance, capital intensity had an effect on tax avoidance, tax haven country had no significant effect on tax avoidance, and thin capitaization had no significant effect on tax avoidance.
Keywords: Transfer Pricing, Capital Intensity, Tax Haven Country, Thin Capitalization, Tax Avoidance

Ketersediaan
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Perpustakaan Universitas Riau 1902112862
1902112862
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
1902112862
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
1902112862
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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