“PENGARUH TRANSFER PRICING, CAPITAL INTENSITY, LEVERAGE, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI 2018-2020”

Florinda, Nanda (2022) “PENGARUH TRANSFER PRICING, CAPITAL INTENSITY, LEVERAGE, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI 2018-2020”. Other thesis, UPN 'Veteran" Yogyakarta.

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Abstract

ix
ABSTRACT
Disusun Oleh:
Nanda Florinda
142180049
Mahasiswa Program Studi Akuntansi
Fakultas Ekonomi dan Bisnis UPN “Veteran” Yogyakarta
E-mail: nandaflorinda@gmail.com
This study aims to determine the effect of transfer pricing, capital
intensity, leverage and institutional ownership on tax avoidance. The population
in this study is Manufacturing Companies listed on the Indonesia Stock Exchange
(IDX) in 2018-2020. The data in this study is secondary data in the form of
financial statements. The sampling method in this study is a purposive sampling
method so that 22 companies that meet the criteria are obtained. Data analysis
techniques use multiple regression analysis. The results of the regression analysis
show that the variables of transfer pricing, capital intensity, leverage and
institutional ownership affect tax avoidance.
Keywords:Transfer Pricing, Capital Intensity, Leverage, Institutional Ownership,
Tax Avoidance
ABSTRAK
Penelitian ini bertujuan untuk mengetahui pengaruh transfer pricing,
capital intensity, leverage dan kepemilikan institusional terhadap tax avoidance.
Populasi dalam penelitian ini adalah Perusahaan Manufaktur yang terdaftar di
Bursa Efek Indonesia (BEI) tahun 2018-2020. Data dalam penelitian ini adalah
data sekunder berupa laporan keuangan. Metode pengambilan sampel dalam
penelitian ini adalah metode purposive sampling sehingga diperoleh 22
perusahaan yang memenuhi kriteria. Teknik analisis data menggunakan analisis
regresi berganda. Hasil analisis regresi menunjukkan bahwa variabel transfer
pricing, capital intensity, leverage dan kepemilikan institusional berpengaruh
terhadap tax avoidance.
Kata-kata kunci: Transfer Pricing, Capital Intensity, Leverage, Kepemilikan
Institusional, Tax Avoidance

Item Type: Thesis (Other)
Uncontrolled Keywords: Transfer Pricing, Capital Intensity, Leverage, Kepemilikan Institusional, Tax Avoidance
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Law, Arts and Social Sciences > School of Management
Depositing User: Eko Yuli
Date Deposited: 19 Dec 2022 03:19
Last Modified: 19 Dec 2022 03:19
URI: http://eprints.upnyk.ac.id/id/eprint/31948

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