Fajarini Siti Aisah, . (2024) PENGARUH DEBT CONVENANT DAN EXCHANGE RATE TERHADAP AGRESIVITAS TRANSFER PRICING DENGAN TAX MINIMIZATION SEBAGAI VARIABEL MODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study aims to empirically prove the effect of debt convenant and exchange rate on transfer pricing aggressiveness, and to prove the moderating role of tax minimization on the effect of debt convenant and exchange rate on transfer pricing aggressiveness. This research proxies debt convenant through EBITDA to Interest Covarage Ratio, exchange rate with the ratio of foreign exchange gains/losses to profit before tax, and tax minimization with accounting ETR. The sample determination in this study used purposive sampling method, which resulted in 45 companies from the manufacturing sector in the 2020-2022 period. This study applies the Generalized Least Squares (GLS) method and the analysis results show that: (1) debt convenant has no significant effect on transfer pricing aggressiveness; (2) exchange rate has no significant effect on transfer pricing aggressiveness; (3) tax minimization is not able to moderate the effect of debt convenant on transfer pricing aggressiveness; (4) tax minimization is not able to moderate the effect of exchange rate on transfer pricing aggressiveness.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No.Panggil: 2010112134] [Pembimbing: Ekawati Jati Wibawaningsih] [Penguji 1: Dianwicaksih Arieftiara] [Penguji 2: Rahmasari Fahria] |
| Uncontrolled Keywords: | transfer pricing aggressiveness, debt convenant, exhange rate, tax minimization |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | Fajarini Siti Aisah |
| Date Deposited: | 21 Mar 2024 02:11 |
| Last Modified: | 21 Mar 2024 02:11 |
| URI: | http://repository.upnvj.ac.id/id/eprint/28797 |
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