Muhamad Farhan Lazuardian, - (2024) PENGARUH TRANSFER PRICING, THIN CAPITALIZATION, DAN PROPORSI ASET TIDAK BERWUJUD TERHADAP PEMANFAATAN TAX HAVEN: Studi pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia dan Bursa Malaysia Tahun 2019 – 2023. S1 thesis, Universitas Pendidikan Indonesia.
Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh transfer pricing, thin capitalization, dan proporsi aset tidak berwujud terhadap pemanfaatan tax haven. Populasi dalam penelitian ini adalah perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia dan Bursa Malaysia tahun 2019 – 2023 sebanyak 125 perusahaan. Teknik sampling yang digunakan dalam penelitian ini adalah purposive sampling dan didapatkan 30 perusahaan sebagai sampel penelitian. Metode penelitian yang digunakan adalah metode penelitian deskriptif dengan pendekatan kuantitatif menggunakan analisis regresi logistik dengan bantuan software IBM SPSS Statistics versi 29.0.2.0.. Hasil penelitian menunjukkan bahwa transfer pricing dan proporsi aset tidak berwujud berpengaruh terhadap pemanfaatan tax haven sedangkan thin capitalization tidak berpengaruh terhadap pemanfaatan tax haven. This study aims to determine the effect of transfer pricing, thin capitalization, and the proportion of intangible assets on the utilization of tax havens. The population in this study were energy sector companies listed on the Indonesia Stock Exchange and Bursa Malaysia in 2019 - 2023, totaling 125 companies. The sampling technique used in this study was purposive sampling and 30 companies were obtained as research samples. The research method used is a descriptive research method with a quantitative approach using logistic regression analysis with the help of IBM SPSS Statistics software version 29.0.2.0.. The results of the study show that transfer pricing and the proportion of intangible assets have an effect on the tax havens utilization, while thin capitalization has no effect on the tax haven utilization.
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| Item Type: | Thesis (S1) |
|---|---|
| Additional Information: | https://scholar.google.com/citations?user=JCUskyQAAAAJ&hl=en ID SINTA Dosen Pembimbing: Ida Farida Adi Prawira: 6027190 Agus Widarsono: 5993330 |
| Uncontrolled Keywords: | Transfer pricing, thin capitalization, proporsi aset tidak berwujud, pemanfaatan tax haven Transfer pricing, thin capitalization, proportion of intangible assets, tax haven utilization |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance L Education > L Education (General) |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan) |
| Depositing User: | Muhamad Farhan Lazuardian |
| Date Deposited: | 18 Sep 2024 13:42 |
| Last Modified: | 18 Sep 2024 13:42 |
| URI: | http://repository.upi.edu/id/eprint/124802 |
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