Hardiputri, Hannah Manuela Hasiani (2024) Pengaruh transfer pricing, capital intensity dan corporate governance terhadap tax avoidance = The effect of transfer pricing, capital intensity and corporate governance on tax avoidance. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
Penelitian ini bertujuan untuk memberikan bukti secara empiris dan menganalisis mengenai pengaruh dari transfer pricing, capital intensity dan corporate governance terhadap tax avoidance. Sampel penelitian yang digunakan terdiri dari 44 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode pengamatan 2018-2023. Metode pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling. Sumber data yang digunakan dalam penelitian ini yaitu data sekunder yang diperoleh dari website resmi Bursa Efek Indonesia, website masing-masing perusahaan, dan S&P untuk pemenuhan kelengkapan data yang diuji dengan model regresi linear berganda menggunakan software Stata versi 17. Hasil penelitian berdasarkan uji regresi linear berganda dan uji t menunjukkan bahwa variable transfer pricing berpengaruh signifikan dan memiliki pengaruh positif, capital intensity berpengaruh signifikan dan memiliki pengaruh positif, corporate governance berpengaruh signifikan dan memiliki pengaruh positif terhadap tax avoidance pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia./This research aims to provide empirical evidence and analyze the influence of transfer pricing, capital intensity and corporate governance on tax avoidance. The research sample used consisted of 44 manufacturing companies listed on the Indonesia Stock Exchange during the 2018-2023 observation period. The sampling method in this research uses a purposive sampling method. The data sources used in this research are secondary data obtained from the official website of the Indonesia Stock Exchange, each company's website, and S&P to fulfill data completeness which was tested with a multiple linear regression model using Stata software version 17. The research results are based on linear regression tests multiple and t tests show that the transfer pricing variable has a significant effect and has a positive effect, capital intensity has a significant effect and has a positive effect, corporate governance has a significant effect and has a positive effect on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange.
| Item Type: | Thesis (Bachelor) |
|---|---|
| Creators: | Creators NIM Email ORCID Hardiputri, Hannah Manuela Hasiani NIM01012200056 hannah.manuela.hh@gmail.com UNSPECIFIED |
| Contributors: | Contribution Contributors NIDN/NIDK Email Thesis advisor Jaunanda, Meiliana NIDN0327067701 meiliana.jaunanda@uph.edu |
| Uncontrolled Keywords: | transfer pricing; capital intensity; corporate governance; tax avoidance. |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | University Subject > Current > Faculty/School - UPH Karawaci > Business School > Accounting Current > Faculty/School - UPH Karawaci > Business School > Accounting |
| Depositing User: | HANNAH MANUELA HASIANI HARDIPUTRI |
| Date Deposited: | 13 Dec 2024 07:28 |
| Last Modified: | 13 Dec 2024 07:28 |
| URI: | http://repository.uph.edu/id/eprint/65776 |
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