Talitha Martifanny Atika Nada, . (2025) PENGARUH TRANSFER PRICING, THIN CAPITALIZATION, DAN DIVERSITAS GENDER DEWAN DIREKSI TERHADAP AGRESIVITAS PAJAK. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study examines the impact of transfer pricing, thin capitalization, and gender diversity on the board of directors on tax aggressiveness. This study assesses transfer pricing using the ratio of receivables to related firms to total receivables, thin capitalization using the MAD ratio, gender diversity on the board using a dummy variable, tax aggressiveness using the expected tax rate (ETR). The international corporations outside the banking sector that are listed on the Indonesia Stock Exchange (IDX) between 2020 and 2024 are the subject of this research. Financial records and yearly reports serve as secondary data sources for this quantitative analysis. Using unbalanced method approaches and focused sampling, the researcher collected 446 observations from a sample of 121 organizations. Panel data regression, traditional assumption tests (normality, multicollinearity, heteroscedasticity, and autocorrelation), coefficient of determination tests, model feasibility tests, and partial statistical tests utilizing the STATA 17 software were all used to evaluate the data. The results show that transfer pricing positively affects tax aggressiveness, thin capitalization do not affect tax aggressiveness, and gender diversity on the board of directors negatively affects tax aggressiveness.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No.Panggil: 2210112069] [Pembimbing: Ferry Irawan] [Ketua Penguji: Suparna Wijaya] [Penguji 1: Rahmasari Fahria] |
| Uncontrolled Keywords: | Tax aggressive, transfer pricing, thin capitalization, gender diversity of the board of directors |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | TALITHA MARTIFANNY ATIKA NADA |
| Date Deposited: | 08 Apr 2026 08:36 |
| Last Modified: | 08 Apr 2026 08:36 |
| URI: | http://repository.upnvj.ac.id/id/eprint/41603 |
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