Irsyad Mufid, . (2026) PENGARUH TRANSFER PRICING DAN TUNNELING INCENTIVE TERHADAP TAX AVOIDANCE DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
![[img]](http://repository.upnvj.ac.id/style/images/fileicons/text.png) |
Text
ABSTRAK.pdf Download (151kB) |
|
Text
AWAL.pdf Download (610kB) |
|
Text
BAB 1.pdf Restricted to Repository UPNVJ Only Download (355kB) |
|
Text
BAB 2.pdf Restricted to Repository UPNVJ Only Download (454kB) |
|
Text
BAB 3.pdf Restricted to Repository UPNVJ Only Download (359kB) |
|
Text
BAB 4.pdf Restricted to Repository UPNVJ Only Download (408kB) |
|
Text
BAB 5.pdf Download (190kB) |
|
Text
DAFTAR PUSTAKA.pdf Download (213kB) |
|
Text
RIWAYAT HIDUP.pdf Restricted to Repository staff only Download (105kB) |
|
Text
LAMPIRAN.pdf Restricted to Repository UPNVJ Only Download (408kB) |
|
Text
HASIL PLAGIARISME.pdf Restricted to Repository staff only Download (16MB) |
|
Text
ARTIKEL KI.pdf Restricted to Repository staff only Download (382kB) |
Abstract
This study applies a quantitative approach to empirically analyze the effect of transfer pricing and tunneling incentives on tax avoidance, measured using Book-Tax Differences (BTD), with the audit committee acting as a moderating variable. The population of this study includes food and beverage subsector companies listed on the Indonesia Stock Exchange (BEI) during the 2022–2024 period. The sample comprised 35 companies selected using a purposive sampling method, resulting in 105 observations. The data were analyzed using panel data regression using STATA 12 software at a 5% significance level. Based on the results of the model specification test, the selected model is the Random Effect Model (REM). The analysis shows that transfer pricing and tunneling incentives have a significant positive effect on tax avoidance. Furthermore, the audit committee statistically moderates the relationship between transfer pricing and tax avoidance by weakening the influence of transfer pricing on tax avoidance. The audit committee also statistically moderates the relationship between tunneling incentives and tax avoidance by weakening the influence of tunneling incentives on tax avoidance. Meanwhile, company size, as a control variable, has no impact on tax avoidance.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No. Panggil: 2210112165] [Pembimbing: Ferry Irawan] [Penguji 1: Rahmasari Fahria] [Ketua Penguji: Ali Tafriji Biswan] |
| Uncontrolled Keywords: | Transfer Pricing, Tunneling Incentive, Audit Committee, Tax Avoidance, Book-Tax Differences. |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance H Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | IRSYAD MUFID |
| Date Deposited: | 05 Sep 2026 08:51 |
| Last Modified: | 05 Sep 2026 08:51 |
| URI: | http://repository.upnvj.ac.id/id/eprint/51809 |
Actions (login required)
 |
View Item |