Skripsi

PENGARUH THIN CAPITALIZATION DAN RELATED PARTY TRANSACTION TERHADAP TAX AVOIDANCE DENGAN VARIABEL MODERASI GOOD CORPORATE GOVERNANCE (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2016 - 2021)

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Penilaian

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This study aims to determine the effect of thin capitalization and related party transactions on tax avoidance with the moderating variable good corporate governance. This research is quantitative research with secondary data obtained in the form ofcompanies financial and annual report through the official IDX and the manufacturing companies website. The samples in this study are 25 manufacturing companies listed on the IDX for the 2016 — 2021 period, so the sample obtained are 150 samples. The analysis technique in this study are multiple linear regression and moderated regression analysis (MRA). The results of this study indicate that thin capitalization has a positive effect on tax avoidance. Related party transaction has no effect on tax avoidance. Good corporate governance is not able to moderate the effect of thin capitalization on tax avoidance. Good corporate governance is not able to moderate the effect of related party transactions on tax avoidance.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2307002199	T110922	T1109222023	Central Library (Referens)	Available

Detail Information

Series Title

-

Call Number

T1109222023

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universias Sriwijaya., 2023

Collation

xvi, 68 hlm.; Ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.460 7

Content Type

Text

Media Type

unmediated

Carrier Type

-

Edition

-

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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