CD Skripsi

Pengaruh Transfer Pricing, Leverage, Kepemilikan Institusional, Dan Profitabilitas Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Sektor Penghasil Bahan Baku Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2021)

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ABSTRAK
This study aims to examine the effect of transfer pricing, leverage, institutional ownership, and profitability on tax avoidance in raw material producing sector companies listed on the Indonesia Stock Exchange. The population in this study are all sector companies producing raw materials that are listed on the Indonesia Stock Exchange in 2018-2020. The sample was selected based on the purposive sampling method, so that 12 companies were sampled with a total of 48 observations. The data analysis method used in this study is multiple regression analysis. This study uses Books Tax Different (BTD) as a measure of tax avoidance. The results of this research show that institutional ownership and profitability affect tax avoidance. Companies that have a large number of institutional shares have a large tax burden so that the tendency to make tax avoidance efforts will increase in order to reduce the weight of the tax payable. Companies that have high profitability tend to generate high profits, so companies will carry out tax avoidance to reduce their tax burden. Meanwhile, transfer pricing and leverage have no effect on tax avoidance.
Keywords: transfer pricing; leverage; institutional ownership; profitability; tax avoidance

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1902113887

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

1902113887

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

Lampiran Berkas

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