PENGARUH THIN CAPITALIZATION DAN TRANSFER PRICING TERHADAP TAX AVOIDANCE DENGAN MULTIPLE LARGE SHAREHOLDERS SEBAGAI PEMODERASI

Haura Amalia Maharani Nasution, - (2024) PENGARUH THIN CAPITALIZATION DAN TRANSFER PRICING TERHADAP TAX AVOIDANCE DENGAN MULTIPLE LARGE SHAREHOLDERS SEBAGAI PEMODERASI. S1 thesis, Universitas Pendidikan Indonesia.

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh dari thin capitalization dan transfer pricing terhadap tax avoidance, dengan multiple large shareholders sebagai pemoderasi. Penelitian ini dilakukan pada perusahaan multinasional yang terdaftar di Bursa Efek Indonesia tahun 2019-2023. Populasi dari penelitian ini terdiri dari 116 perusahaan. Sampel penelitian ditentukan dengan metode purposive sampling sehingga memperoleh 36 perusahaan terpilih. Analisis yang digunakan pada penelitian ini adalah regresi data panel dengan menggunakan aplikasi eviews12. Hasil peneltian menunjukkan bahwa thin capitalization dan transfer pricing berpengaruh signifikan terhadap tax avoidance. Serta multiple large shareholders dapat memoderasi pengaruh thin capitalization dan transfer pricing terhadap tax avoidance. This study aims to determine the effect of thin capitalization and transfer pricing on tax avoidance, with multiple large shareholders as a moderator. This study was conducted on multinational companies listed on the Indonesia Stock Exchange in 2019-2023. The population of this study consisted of 116 companies. The research sample was determined using the purposive sampling method to obtain 36 selected companies. The analysis used in this study is panel data regression using the eviews12 application. The results of the study indicate that thin capitalization and transfer pricing have a significant effect on tax avoidance. And multiple large shareholders can moderate the effect of thin capitalization and transfer pricing on tax avoidance.

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Official URL: http://repository.upi.edu
Item Type: Thesis (S1)
Additional Information: https://scholar.google.com/citations?view_op=new_profile&hl=en&authuser=1#d=gs_hdr_drw&t=1727112872100 SINTA ID : 5995836 SINTA ID : 6009264
Uncontrolled Keywords: Thin capitalization; Transfer pricing; Tax avoidance; Multiple large shareholders
Subjects: L Education > L Education (General)
Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
Depositing User: Haura Amalia Maharani Nasution
Date Deposited: 25 Sep 2024 07:29
Last Modified: 25 Sep 2024 07:29
URI: http://repository.upi.edu/id/eprint/126033

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