Riana, Jefi (2020) Pengaruh Transfer Pricing dan Thin Capitalization terhadap Pemanfaatan Tax Haven. Undergraduate thesis, Universitas Katolik Musi Charitas.
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Abstract
This study aims to examine the effect of transfer pricing and thin capitalization on tax haven utilization in manufacturing companies in 2016-2018. This research uses Agency Theory. This study uses a purposive sampling technique with a sample of manufacturing companies in 2016-2018, companies that have complete data and companies that have subsidiaries in tax haven countries. Finally, obtained 77 samples of manufacturing companies. Data are collected by downloading the annual report of the manufacturing company. The statistical method uses Wald Testing and Logistic Regression Analysis. The results of this study indicate that transfer pricing has a negative effect on tax haven utilization. Meanwhile, thin capitalization has no effect on tax haven utilization. Keyword : transfer pricing, thin capitalization, tax haven utilization
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Uncontrolled Keywords: | transfer pricing, thin capitalization, tax haven utilization |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HG Finance |
| Divisions: | Theses - S1 > Accounting Study Program |
| Depositing User: | Users 976 not found. |
| Date Deposited: | 29 Jul 2020 02:50 |
| Last Modified: | 29 Jul 2020 02:51 |
| URI: | http://eprints.ukmc.ac.id/id/eprint/3821 |
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