Pengaruh Harga Transfer dan Kepemilikan Manajerial Terhadap Penghindaran Pajak

Romer, Evelyn (2020) Pengaruh Harga Transfer dan Kepemilikan Manajerial Terhadap Penghindaran Pajak. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This study aims to analyze the influence of transfer pricing and managerial ownership of tax avoidance activity by focusing on the manufacturing companies listed in Indonesia Stock Exchange with research period in 2016-2019. The data used in this research are secondary data. The population in this study are manufacturing companies listed in Indonesia Stock Exchange. The sampling selection method used was purposive sampling and obtained 51 companies with total of 125 samples. The analytical tool used in this study was the linear regression analysis. The results of this research showed that transfer pricing has no effect on tax avoidance and the managerial ownership negatively affect tax avoidance.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Transfer Pricing, Managerial Ownership, Tax Avoidance
Subjects: H Social Sciences > HN Social history and conditions. Social problems. Social reform
Divisions: Theses - S1 > Accounting Study Program
Depositing User: Users 959 not found.
Date Deposited: 22 Jul 2020 07:08
Last Modified: 22 Jul 2020 07:11
URI: http://eprints.ukmc.ac.id/id/eprint/3788

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