PENGARUH TRANSFER PRICING, THIN CAPITALIZATION, DAN KOMPENSASI RUGI FISKAL TERHADAP TAX AVOIDANCE

Adib Noviar Farhan, . (2024) PENGARUH TRANSFER PRICING, THIN CAPITALIZATION, DAN KOMPENSASI RUGI FISKAL TERHADAP TAX AVOIDANCE. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study investigates the impact of transfer pricing, thin capitalization, and tax loss compensation on tax avoidance, with profitability as a control variable, in energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period. Tax avoidance is proxied using the Book Tax Difference (BTD). The study employs a quantitative research method and utilizes purposive sampling, resulting in 130 samples from 26 energy sector companies. Hypothesis testing is conducted using STATA version 17. The results reveal that transfer pricing and thin capitalization do not have a significant impact on tax avoidance, while tax loss compensation has a significant negative effect on tax avoidance.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 2110112073] [Pembimbing: Ekawati Jati Wibawaningsih] [Penguji 1: Masripah] [Penguji 2: Rahmasari Fahria]
Uncontrolled Keywords: Tax avoidance, Thin capitalization, Transfer pricing, and Fiscal Loss Compensation
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: ADIB NOVIAR FARHAN
Date Deposited: 17 Feb 2025 02:38
Last Modified: 17 Feb 2025 02:38
URI: http://repository.upnvj.ac.id/id/eprint/34714

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