Skripsi

PENGARUH TAX MINIMIZATION, TAX HAVEN, GOOD CORPORATE GOVERNANCE (GCG), DAN KEPEMILIKAN ASING TERHADAP TRANSFER PRICING (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021).

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Penilaian

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This research aims to examine the effect of tax minimization, tax haven, good corporate governance, and foreign ownership on transfer pricing. This type of research is quantitative with the data technique method used is secondary data. The population in this research is 148 manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2021. The sampling technique in this study used a purposive sampling technique. Based on purposive sampling, 105 samples were obtained in the form of annual reports from 21 manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The data analysis technique used is multiple regression analysis using SPSS version 25 software. The test results show that the tax minimization and good corporate governance variables have no effect on transfer pricing, while the tax haven and foreign ownership variables have an effect on transfer pricing.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2307002044	T103244	T1032442023	Central Library (Referens)	Available

Detail Information

Series Title

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Call Number

T1032442023

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Srwijaya., 2023

Collation

xii, 70 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

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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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