Fauziah Eka Fitriyani, . (2023) PENGARUH MANAJEMEN LABA, GENDER DIVERSITY, DAN TRANSFER PRICING TERHADAP TAX AVOIDANCE PERUSAHAAN MANUFAKTUR. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
![[img]](http://repository.upnvj.ac.id/style/images/fileicons/text.png) |
Text
Abstrak.pdf Download (11kB) |
|
Text
AWAL.pdf Download (1MB) |
|
Text
Bab 1.pdf Restricted to Repository UPNVJ Only Download (296kB) |
|
Text
Bab 2.pdf Restricted to Repository UPNVJ Only Download (592kB) |
|
Text
Bab 3.pdf Restricted to Repository UPNVJ Only Download (348kB) |
|
Text
Bab 4.pdf Restricted to Repository UPNVJ Only Download (635kB) |
|
Text
Bab 5.pdf Download (135kB) |
|
Text
Daftar Pustaka.pdf Download (310kB) |
|
Text
Riwayat hidup.pdf Restricted to Repository UPNVJ Only Download (140kB) |
|
Text
lampiran.pdf Restricted to Repository UPNVJ Only Download (471kB) |
|
Text
HASIL PALGIARISME.pdf Restricted to Repository staff only Download (15MB) |
|
Text
ARTIKEL KI.pdf Restricted to Repository staff only Download (670kB) |
Abstract
This study was conducted with the intention of knowing and analyzing the effect of earnings management, gender diversity, and transfer pricing on tax avoidance of manufacturing companies with profitability and sales growth as control variables. Tax avoidance in this study is proxied by Abnormal Book Tax Difference (ABTD). This research is a quantitative study using manufacturing companies listed on the IDX for the 2018-2022 period as research objects. The sample selection technique used purposive sampling with a total of 185 samples obtained from 37 manufacturing companies. Hypothesis testing in this study was carried out using STATA software version 13. Based on the results of the hypothesis testing that has been carried out, it is concluded that 1) earnings management has a positive effect on tax avoidance; 2) Gender diversity has no effect on tax avoidance; 3a) transfer pricing based on related receivables has no effect on tax avoidance; 3b) transfer pricing based on related debt has a positive effect on tax avoidance
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No. Panggil: 2010112032] [Pembimbing: Ekawati Jati Wibawaningsih] [Penguji 1: Masripah] [Penguji 2: Rahmasari Fahria] |
| Uncontrolled Keywords: | This study was conducted with the intention of knowing and analyzing the effect of earnings management, gender diversity, and transfer pricing on tax avoidance of manufacturing companies with profitability and sales growth as control variables. Tax avoidance in this study is proxied by Abnormal Book Tax Difference (ABTD). This research is a quantitative study using manufacturing companies listed on the IDX for the 2018-2022 period as research objects. The sample selection technique used purposive sampling with a total of 185 samples obtained from 37 manufacturing companies. Hypothesis testing in this study was carried out using STATA software version 13. Based on the results of the hypothesis testing that has been carried out, it is concluded that 1) earnings management has a positive effect on tax avoidance; 2) Gender diversity has no effect on tax avoidance; 3a) transfer pricing based on related receivables has no effect on tax avoidance; 3b) transfer pricing based on related debt has a positive effect on tax avoidance Keywords : Tax Avoidance; Earnings Management; Gender Diversity; and Transfer Pricing. |
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | Fauziah Eka Fitriyani |
| Date Deposited: | 17 Jan 2024 07:00 |
| Last Modified: | 19 Feb 2024 04:26 |
| URI: | http://repository.upnvj.ac.id/id/eprint/27690 |
Actions (login required)
 |
View Item |