PENGARUH TRANSFER PRICING, KOMISARIS INDEPENDEN, DAN KOMITE AUDIT TERHADAP TAX AVOIDANCE

Muhammad Yudha Pratama, . (2023) PENGARUH TRANSFER PRICING, KOMISARIS INDEPENDEN, DAN KOMITE AUDIT TERHADAP TAX AVOIDANCE. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

The purpose of this research is to empirically examine the effect of transfer pricing, independent commissioner, and audit committee on tax avoidance with firm size and sales growth as control variabel. Tax avoidance in this study was measured using the book tax difference (BTD). This research is a quantitative research and uses cyclicals and non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2020 period as research objects. The sample selection technique used purposive sampling with a total of 138 samples obtained from 46 cyclicals and non-cyclicals sector 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) transfer pricing has no effect on tax avoidance; 2) independent commissioner has no effect on tax avoidance; 3) the audit committee has a negative effect on tax avoidance.

Item Type:	Thesis (Skripsi)
Additional Information:	[No. Panggil: 1910112004] [Pembimbing: Ekawati Jati Wibawaningsih] [Penguji 1: Masripah] [Penguji 2: Rahmasari Fahria]
Uncontrolled Keywords:	Tax Avoidance, Transfer Pricing, Independent Commissioner, and Audit Committee
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User:	Muhammad Yudha Pratama
Date Deposited:	31 Jan 2023 02:48
Last Modified:	31 Jan 2023 02:48
URI:	http://repository.upnvj.ac.id/id/eprint/22223

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