PENGARUH TRANSFER PRICING, MULTINATIONALITY, DAN TAX HAVEN UTILIZATION TERHADAP TAX AVOIDANCE

Satrio Abdillah Pambudi, . (2024) PENGARUH TRANSFER PRICING, MULTINATIONALITY, DAN TAX HAVEN UTILIZATION TERHADAP TAX AVOIDANCE. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This research is using quantitative study aimed to determine and prove the influence of transfer pricing, multinationality, and tax haven utilization on tax avoidance with profitability and leverage as control variables. This research uses a sample, namely mining sector companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2022 period. The sample selection technique used purposive sampling with a total of 88 samples obtained from 22 companies. Hypothesis testing in this research uses panel data regression analysis with the STATAT ver. 17 with a significance level of 5% (0.05). Based on the test results, it was found that (1) transfer pricing had no effect on tax avoidance, (2) multinationality had no effect on tax avoidance, (3) tax haven utilization had no effect on tax avoidance.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 2010112178] [Pembimbing: Ekawati Jati Wibawaningsih] [Penguji 1: Masripah] [Penguji 2: Shinta Widyastuti]
Uncontrolled Keywords: Tax Avoidance, Transfer Pricing, Multinationality, Tax Haven Utilization
Subjects: H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Satrio Abdillah Pambudi
Date Deposited: 22 Mar 2024 05:58
Last Modified: 22 Mar 2024 05:58
URI: http://repository.upnvj.ac.id/id/eprint/27926

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