CD Skripsi

Pengaruh Transfer Pricing, Komisaris Independen, Dan Capital Intensity Terhadap Agresivitas Pajak (Studi Empiris Pada Perusahaan Sektor Energy Yang Terdaftar Di Bursa Efek Indonesia Periode 2021-2023)

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ABSTRACT
This research was conducted to analyze transfer pricing, independent
commissioners, and capital intensity on tax aggressiveness. The data used are
secondary data with financial reports listed on the IDX in 2021-2023. The sample
selection in this study used the purposive sampling method which obtained the
number of samples used in this study was 73 samples. The method used in this
study is the multiple linear regression analysis method. Statistical test tools using
SPSS (Statistic Package Or The Social Sciences) version 29. The results of the
study show that the independent variable transfer pricing has an effect on tax
aggressiveness, independent commissioners have an effect on tax aggressiveness,
and capital intensity has an effect on tax aggressiveness.
Keywords: Tax aggressiveness, Transfer Pricing, Independent Commissioners,
Capital Intensity.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2102135174

Penerbit

Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI., 2025

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2102135174

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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