PENGARUH TRANSFER PRICING DAN INCOME MINIMIZATION TERHADAP TAX AVOIDANCE (Studi pada Perusahaan Multinasional Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2018)

widya indriyani, - (2020) PENGARUH TRANSFER PRICING DAN INCOME MINIMIZATION TERHADAP TAX AVOIDANCE (Studi pada Perusahaan Multinasional Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2018). S1 thesis, Universitas Pendidikan Indonesia.

Abstract

Penelitian ini menguji apakah transfer pricing dan income minimization mempengaruhi tax avoidance dengan size, leverage, capital intensity, dan inventory intensity sebagai variabel kontrol pada perusahaan multinasional manufaktur. Metode purposive sampling digunakan dalam penentuan sampel 36 dari 160 perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2015-2018. Teknik analisis data yang digunakan dalam penelitian ini adalah regresi data panel dengan bantuan software Eviews. Hasil penelitian ini menunjukkan bahwa transfer pricing dan income minimization tidak berpengaruh positif terhadap tax avoidance. This study examines whether transfer pricing and income minimization affects tax avoidance with size, leverage, capital intensity, and inventory intensity as control variable in manufacturer multinational company. Purposive sampling method used in determining the sample resulted 36 of 160 companies listed on the Indonesia Stock Exchange in 2015-2018. The data analysis technique used in this research is panel data regression with Eviews 10. Result of this research indicate that transfer pricing and income minimization has no positive effect on tax avoidance

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Official URL: http://repository.upi.edu
Item Type: Thesis (S1)
Uncontrolled Keywords: Transfer Pricing, Income Minimization, Tax Avoidance, Earning Management.
Subjects: L Education > L Education (General)
Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
Depositing User: Widya Indriyani
Date Deposited: 08 Jun 2021 02:34
Last Modified: 08 Jun 2021 02:34
URI: http://repository.upi.edu/id/eprint/61175

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