Joshua Filbert Simanjuntak, . (2022) PENGARUH KOMITE AUDIT, TRANSFER PRICING, DAN KEPEMILIKAN SAHAM ASING TERHADAP PENGHINDARAN PAJAK. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
The purpose of this research is to empirically examine the effect of Audit Committee, Transfer Pricing and Foreign Ownership on tax avoidance with profitability, leverage, and company size as control variables. Tax avoidance in this study was measured using the cash effective tax rate (CETR). This research is a quantitative research and uses manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period as research objects. The sample selection technique used purposive sampling with a total of 114 samples obtained from 38 manufacturing companies. Hypothesis testing in this study was carried out using STATA software version 16. Based on the results of the hypothesis testing that had been carried out, it can be concluded that 1) audit committee had no effect on tax avoidance; 2) transfer pricing has no effect on tax avoidance; and 3) foreign ownership has no effect on tax avoidance.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | No.Panggil: 1810112164 Pembimbing: Ekawati Jati Wibawaningsih Penguji 1: Ratna Hindria Dyah Pita Sari Penguji 2: Agus Maulana |
| Uncontrolled Keywords: | Tax Avoidance, Audit Committee, Transfer Pricing and Foreign Ownership |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | Joshua Filbert Simanjuntak |
| Date Deposited: | 25 Jul 2022 08:45 |
| Last Modified: | 25 Jul 2022 08:45 |
| URI: | http://repository.upnvj.ac.id/id/eprint/19074 |
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