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PENGARUH TRANSFER PRICING DAN RETURN ON ASSETS TERHADAP TAX AVOIDANCE DAN KONSISTENSINYA DENGAN PRINSIP THE ARM'S LENGTH (ALP) (STUDI PADA PERUSAHAAN MULTINASIONAL DI BURSA EFEK INDONESIA TAHUN 2017-2021)

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This study aims to examine the effect of transfer pricing and return on assets on tax avoidance and its consistency with the principle of The Arm's Length (ALP) as a moderating variable. This study uses a quantitative approach with secondary data types. The population in this study are multinational companies listed on the IDX in 2017-2021. The number of samples in this study were 65 companies obtained using a purposive sampling technique. The results showed that transfer pricing has a negative effect on tax avoidance, return on assets has a negative effect on tax avoidance, and transfer pricing has no relationship when using The Arm's Length (ALP) consistency, while Return On Assets has a relationship when using The Arm's Length (ALP) consistency.

Availability
Inventory Code Barcode Call Number Location Status
2307001695T98774T987742023Central Library (Referens)Available
Detail Information
Series Title
-
Call Number
T987742023
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universias Sriwijaya.,
Collation
xvii, 79 hlm.; ilus.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.460 7
Content Type
Text
Media Type
unmediated
Carrier Type
-
Edition
-
Subject(s)
Prodi Akuntansi
Akuntansi Perpajakan, Akuntansi Pajak
Specific Detail Info
-
Statement of Responsibility
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No other version available

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