Arlisya Rizkita Putri, . (2023) PENGARUH KOMISARIS INDEPENDEN, KEPEMILIKAN INSTITUSIONAL, DAN TRANSFER PRICING TERHADAP TAX AVOIDANCE. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This research aims to determine the effect of independent commissioners, institutional ownership and transfer pricing on tax avoidance with leverage as a control variable. The object of this research is LQ 45 member companies listed on the Indonesia Stock Exchange from 2018 to 2022. The sampling technique used was purposive sampling and the total sample was 20 companies. This research uses quantitative methods using panel data. Techniques analyzing data in this research uses descriptive statistical tests, normality tests, regression model selection tests, classical assumption tests, hypothesis tests, and multiple linear regression tests. The results of this research obtained (1) institutional ownership have a significant negative effect on tax avoidance (2) independent commissioners have no significant effect on tax avoidance (3) transfer pricing have no significant effect on tax avoidance.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No.Panggil 2010112191] [Pembimbing : Andy Setiawan] [Penguji 1 : Satria Yudhia Wijaya] [Penguji 2 : Shinta Widyastuti] |
| Uncontrolled Keywords: | independent commissioners, institutional ownership,transfer pricing , tax avoidance. |
| 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: | Arlisya Rizkita Putri |
| Date Deposited: | 22 Mar 2024 06:51 |
| Last Modified: | 22 Mar 2024 06:51 |
| URI: | http://repository.upnvj.ac.id/id/eprint/27880 |
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