Skripsi

PENGARUH TRANSFER PRICING, CAPITAL INTENSITY, INSTITUTIONAL OWNERSHIP DAN POLITICAL CONNECTION TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) (STUDI PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2020).

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Penilaian

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This study aims to empirically examine the effect of transfer pricing, capital intensity, institutional ownership and political connection on tax avoidance. In this study, tax avoidance is proxied by Cash Effective Tax Rate (CETR). The population used in this study is mining sector listed on Indonesia Stock Exchange (IDX) for the 2016-2020 period. The method used for sampling in this study was purposive sampling and obtained 25 companies as samples with 5 years of research period, so the total sample was 125 observations. Analysis of the data used panel data regression analysis technique using STATA version 17 software. The results of Robust Common Effect Model showed that transfer pricing and capital intensity has no effect on tax avoidance, while institutional ownership has a negative effect on tax avoidance, and political connection has a positive effect on tax avoidance.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2207003576	T78229	T782292022	Central Library (Referens)	Available

Detail Information

Series Title

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Call Number

T782292022

Publisher

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

Collation

xviii, 81 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)

Prodi Akuntansi
Akuntansi Perpajakan, Akuntansi Pajak

Specific Detail Info

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Statement of Responsibility

MURZ

Other version/related

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