PENGARUH THIN CAPITALIZATION, POLITICAL CONNECTION, DAN TRANSFER PRICING TERHADAP TAX AVOIDANCE DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI

Salsabila Putri Afifah, . (2023) PENGARUH THIN CAPITALIZATION, POLITICAL CONNECTION, DAN TRANSFER PRICING TERHADAP TAX AVOIDANCE DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

The purpose of this research is to empirically examine the effect of thin capitalization, political connection, and transfer pricing on tax avoidance with institutional ownership as moderating variable, company size and profitability as control variables. Tax avoidance in this study was measured using the Effective Tax Rate (ETR). This research is a quantitative research and uses manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019 – 2022 period as research objects. The sample selection technique used purposive sampling with a total of 240 samples obtained from 60 manufacturing sector companies. Hypothesis testing in this study was carried out using STATA software version 17. Based on the results of the hypothesis testing that had been carried out, it can be concluded that 1) thin capitalization a positive effect on tax avoidance; 2) political connection has no effect on tax avoidance; 3) transfer pricing has no effect on tax avoidance; 4) Institutional ownership is unable to moderate the effect of thin capitalization on tax avoidance; 5) Institutional ownership is unable to moderate the effect of political connection on tax avoidance; 6) Institutional ownership is unable to moderate the effect of transfer pricing on tax avoidance.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 2010112186] [Pembimbing: Ekawati Jati Wibawaningsih] [Penguji 1: Agus Maulana] [Penguji 2: Rahmasari Fahria]
Uncontrolled Keywords: Tax Avoidance, Thin Capitalization, Political Connection, Transfer Pricing, Institutional Ownership
Subjects: H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Salsabila Putri Afifah
Date Deposited: 21 Mar 2024 05:01
Last Modified: 21 Mar 2024 05:01
URI: http://repository.upnvj.ac.id/id/eprint/27691

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