PENGARUH TRANSFER PRICING DAN INTENSITAS PROMOSI TERHADAP TAX AVOIDANCE

Muhammad Rizky Ramadhan, . (2026) PENGARUH TRANSFER PRICING DAN INTENSITAS PROMOSI TERHADAP TAX AVOIDANCE. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study employs a quantitative approach aimed at examining and analyzing the effect of transfer pricing and advertising intensity on tax avoidance. The research uses secondary data with a population consisting of consumer goods manufacturing companies listed on the Indonesia Stock Exchange during the 2020–2024 period. A total of 44 companies with 155 observations were obtained through purposive sampling based on predetermined criteria. Hypothesis testing was conducted using panel data regression analysis with STATA version 17, applying significance levels of 5% and 10% (0.05 and 0.10). The results indicate that transfer pricing exhibits both negative significant and insignificant effects on tax avoidance, while advertising intensity shows both positive significant and insignificant effects on tax avoidance.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 2210112071] [Pembimbing: Suparna Wijaya] [Ketua Penguji: Husnah Nur Laela Ermaya] [Penguji 1: Ekawati Jati Wibawaningsih]
Uncontrolled Keywords: Transfer Pricing, Promotion Intensity, Tax Avoidance
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: MUHAMMAD RIZKY RAMADHAN
Date Deposited: 04 Jun 2026 02:30
Last Modified: 04 Jun 2026 02:30
URI: http://repository.upnvj.ac.id/id/eprint/41645

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