Skripsi

PENGARUH TRANSFER PRICING, SALES GROWTH, DAN GOOD CORPORATE GOVERNANCE TERHADAP PRAKTIK PENGHINDARAN PAJAK (Studi Pada Perusahaan Sektor Consumer Goods yang Terdaftar di Bursa Efek Indonesia Selama Tahun 2018-2020)

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Penilaian

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The purpose of this study is to examine the effect of transfer pricing, sales growth, and good corporate governance on tax avoidance practices. The type of data used in this study is secondary data in the form of financial statements of consumer goods sector companies using quantitative methods. The population in this study is a consumer goods sector company listed on the Indonesia Stock Exchange (IDX) in the 2018-2020 period. The sampling method used was purposive sampling and 90 observations were obtained. Good corporate governance in this study is proxied by institutional ownership, an independent board of commissioners, and an audit committee. The results stated that transfer pricing, an independent board of commissioners, and an audit committees had no effect on tax avoidance practices, sales growth and institutional ownership had a positive and significant effect on tax avoidance practices.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2207004159	T79526	T795262022	Central Library (Referens)	Available

Detail Information

Series Title

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Call Number

T795262022

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Srwijaya., 2022

Collation

xx, 66 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.460 7

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Akuntansi Perpajakan
Prodi Akuntansi

Specific Detail Info

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Statement of Responsibility

MURZ

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