Nadya Tulhusna, - (2024) PENGARUH UKURAN PERUSAHAAN, KEPEMILIKAN ASING, DAN TRANSFER PRICING TERHADAP TAX AVOIDANCE: Studi Kasus Pada Perusahaan Sektor Basic Material dan Healthcare yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022. S1 thesis, Universitas Pendidikan Indonesia.
Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan, kepemilikan asing, dan transfer pricing terhadap tax avoidance. Metode pengambilan sampel yang digunakan adalah purposive sampling dengan jumlah 18 perusahaan sektor basic material dan healthcare pada tahun 2018-2022. Jenis data yang digunakan adalah data sekunder yang diperoleh dari laporan keuangan dan laporan tahunan periode 2018-2022 pada masing-masing perusahaan. Pengujian dalam penelitian ini menggunakan regresi data panel dengan bantuan software Eviews 12. Hasil pengujian hipotesis menunjukkan bahwa: 1) Ukuran perusahaan berpengaruh positif terhadap tax avoidance, 2) Kepemilikan asing tidak berpengaruh terhadap tax avoidance, 3) Transfer pricing tidak berpengaruh positif terhadap tax avoidance. This study aims to determine the effect of company size, foreign ownership, and transfer pricing on tax avoidance. The sampling method used is purposive sampling with 18 companies in the basic material and healthcare sectors in 2018-2022. The type of data used is secondary data obtained from the financial and annual statements for the 2018-2022 period in each company. Testing in this study using panel data regression with the help of Eviews software 12. The results of hypothesis testing show that: 1) Company size has a positive effect on tax avoidance, 2) Foreign ownership has no effect on tax avoidance, 3) Transfer pricing has no positive effect on tax avoidance.
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| Item Type: | Thesis (S1) |
|---|---|
| Additional Information: | https://scholar.google.com/citations?hl=id&user=dPpd_QEAAAAJ ID SINTA Dosen Pembimbing: Mimin Widaningsih: 6140348 Indah Fitriani: 6682524 |
| Uncontrolled Keywords: | Ukuran Perusahaan, Kepemilikan Asing, Transfer Pricing, Tax Avoidance Company Size, Foreign Ownership, Transfer Pricing, Tax Avoidance |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan) |
| Depositing User: | Nadya Tulhusna |
| Date Deposited: | 25 Aug 2024 08:16 |
| Last Modified: | 25 Aug 2024 08:16 |
| URI: | http://repository.upi.edu/id/eprint/120889 |
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