Latifah, . (2024) PENGARUH CAPITAL INTENSITY DAN TRANSFER PRICING TERHADAP TAX AVOIDANCE DENGAN GENDER DIVERSITY SEBAGAI PEMODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study aims to analyze the effect of capital intensity and transfer pricing on tax avoidance, with gender diversity as a moderating variable, and profitability and firm size as control variables. This research adopts a quantitative approach using a fixed-effects model. The study focuses on manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period as the research sample. Data were collected from 55 companies that met the predetermined criteria, yielding a total of 165 observations. Data processing was conducted using STATA 17 software with multiple linear regression analysis. This study is expected to enhance understanding and skills in the field of taxation. The results indicate that: (1) capital intensity positively influences tax avoidance, (2) gender diversity does not moderate the relationship between capital intensity and tax avoidance, (3) transfer pricing does not affect tax avoidance, and (4) gender diversity does not moderate the relationship between transfer pricing and tax avoidance.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No.Panggil :2110112015] [Pembimbing: Masripah] [Penguji 1: Ferry Irawan] [Penguji 2: Rahmasari Fahria] |
| Uncontrolled Keywords: | Tax Avoidance, Capital Intensity, Transfer Pricing, Gender Diversity |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | LATIFAH |
| Date Deposited: | 14 Feb 2025 07:33 |
| Last Modified: | 14 Feb 2025 07:33 |
| URI: | http://repository.upnvj.ac.id/id/eprint/34601 |
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