PENGARUH THIN CAPITALIZATION, TRANSFER PRICING, DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE

Zahrina Amalia Rainisa, . (2024) PENGARUH THIN CAPITALIZATION, TRANSFER PRICING, DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This quantitative study aimed to analyze the influence of Thin Capitalization, Transfer Pricing, and Capital Intensity on Tax Avoidance. Transfer Pricing was measured using two proxies, and the measurement of Capital Intensity was modified. Secondary data were sourced from the financial statements and annual reports of mining companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2023. Using a purposive sampling technique and an unbalanced data panel, 131 financial statements were selected as samples and analyzed using multiple linear regression with STATA v.18. The results indicated that Thin Capitalization has a negative effect on Tax Avoidance. Transfer Pricing and Capital Intensity did not have a significant impact on Tax Avoidance.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 2010112053] [Pembimbing: Ni Putu Eka Widiastuti] [Penguji 1: Suparna Wijaya] [Penguji 2: Shinta Widyastuti]
Uncontrolled Keywords: Tax Avoidance, Thin Capitalization, Transfer Pricing, Capital Intensity
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: ZAHRINA AMALIA RAINISA
Date Deposited: 23 Sep 2024 03:08
Last Modified: 23 Sep 2024 03:08
URI: http://repository.upnvj.ac.id/id/eprint/30974

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