Pengaruh Transfer Pricing, Thin Capitalization, Intensitas Modal Dan Kepemilikan Institusional Terhadap Penghindaran Pajak

., Venika (2024) Pengaruh Transfer Pricing, Thin Capitalization, Intensitas Modal Dan Kepemilikan Institusional Terhadap Penghindaran Pajak. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This study aims to determine the impact of transfer pricing, thin capitalization, capital intensity and institutional ownership on tax evoidance by focusing on mining companies listed on the Indonesian Stock Exchange with research period in 2018-2022. The population in this study are mining company listed on the Indonesian Stock Exchange. The sampling techniques used was purposive samplings and obtained 19 companies with a total of 93 samples. Hypothesis testing is done with double regression analysis. The results show that transfer pricing, thin capitalization, and capital intensity have no effect on tax evoidance, while institutional ownership has a positive effect on tax evoidance. Keywords: Transfer Pricing, Thin Capitalization, Capital Intensity, Institutional Ownership, Tax Evoidance

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