Tharique Nazhief, . (2022) PENGARUH TRANSFER PRICING, CAPITAL INTENSITY DAN TAX HAVEN UTILIZATION SEBAGAI UPAYA TAX AVOIDANCE. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study aims to determine the effect of transfer pricing, capital intensity, and tax haven utilization on tax avoidance in the non-cyclicals consumer sector for the 2017-2020 accounting period. This research is a quantitative research that uses secondary data in the form of financial reports obtained from the official website of the Indonesia Stock Exchange (IDX) and the company's official website. This study used a sample of 41 companies and 164 total research datas. The technique for analyzing the data in this study uses panel data regression test and partial statistical test (t test) using the STATA 16 application and by the assistance of Microsoft Excel. Based on the results of the tests that have been carried out, it shows that transfer pricing, capital intensity and tax haven utilization do not have a significant effect on tax avoidance. The mean value of the tax avoidance variable obtained is -0.0174, indicating that the average sample company in this study does not do tax avoidance.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No.Panggil: 1810112090] [Pembimbing: Ekawati Jati Wibawaningsih] [Penguji 1: Ni Putu Eka Widiastuti] [Penguji 2: Ratna Hindria Dyah Pitasari] |
| Uncontrolled Keywords: | Tax Avoidance, Transfer Pricing, Capital Intensity, Tax Haven Utilization. |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | Tharique Nazhief |
| Date Deposited: | 09 Sep 2022 04:01 |
| Last Modified: | 09 Sep 2022 04:02 |
| URI: | http://repository.upnvj.ac.id/id/eprint/19304 |
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