PENGARUH TRANSFER PRICING, KEPEMILIKAN ASING, DAN INTENSITAS ASET TAK BERWUJUD TERHADAP PENGHINDARAN PAJAK DENGAN PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN SEBAGAI VARIABEL MODERASI

Berry Mardhianindro, . (2026) PENGARUH TRANSFER PRICING, KEPEMILIKAN ASING, DAN INTENSITAS ASET TAK BERWUJUD TERHADAP PENGHINDARAN PAJAK DENGAN PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN SEBAGAI VARIABEL MODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study employs a quantitative approach to empirically examine the effect of transfer pricing, foreign ownership, and intangible asset intensity on tax avoidance, with CSR disclosure serving as a moderating variable. The research population consists of all companies in the consumer non-cyclicals sector listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Using a purposive sampling method, 15 companies met the research criteria, resulting in 75 observations for analysis. The data were processed using panel data regression with the assistance of STATA 17, applying a 5 percent significance level. The results indicate that transfer pricing, foreign ownership, and intangible asset intensity do not have a significant effect on tax avoidance. Furthermore, the interaction test shows that CSR disclosure strengthens the relationship between foreign ownership and tax avoidance, while it does not moderate the effect of either transfer pricing or intangible asset intensity on tax avoidance.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 2210112055] [Pembimbing: Ekawati Jati Wibawaningsih] [Ketua Penguji: Ferry Irawan] [Penguji 1: Agustina Riyanti]
Uncontrolled Keywords: tax avoidance; transfer pricing; foreign ownership; intangible asset intensity; CSR disclosure.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: BERRY MARDHIANINDRO
Date Deposited: 07 Apr 2026 05:12
Last Modified: 07 Apr 2026 05:12
URI: http://repository.upnvj.ac.id/id/eprint/41600

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