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Pengaruh Transfer Pricing, Capital Intensity, Dan Ukuran Perusahaan Terhadap\ Penghindaran Pajak (Studi Empiris Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia (Bei) Tahun 2021-2023)

ABSTRACT
This study aims to examine the effect of Transfer Pricing, Capital Intensity,
and Firm Size on Tax Avoidance (An Empirical Study on Mining Sector Companies
Listed on the Indonesia Stock Exchange for the Period 2021–2023). The population
in this study consists of mining sector companies listed on the Indonesia Stock
Exchange during the 2021–2023 period. The sampling technique used in this
research is purposive sampling, resulting in a sample of 18 companies. The data
analysis method employed is multiple regression analysis. The results of this study
indicate that transfer pricing has an effect on tax avoidance, while capital intensity
and firm size have no effect on tax avoidance.
Keyword: Tax Avoidance, Transfer Pricing, Capital Intensity, Firm Size

Ketersediaan
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Perpustakaan Universitas Riau 2102111160
2102111160
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
2102111160
Penerbit
Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
2102111160
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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