Skripsi

PENGARUH TRANSFER PRICING DAN THIN CAPITALIZATION TERHADAP PENGHINDARAN PAJAK DENGAN CORPORATE SOCIAL RESPONSIBILITY (CSR) SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA SELAMA MASA PANDEMI COVID-19

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Penilaian

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This research aims to determine the effect of transfer pricing and thin capitalization on tax avoidance with the role of Corporate Social Responsibility (CSR) as a moderating variable. This research data comes from annual reports and sustainability report from each company's website. The analysis was carried out on manufacturing companies listed on the Indonesian Stock Exchange in 2020-2022. Sampling method used purposive sampling to obtain 78 data. Hypothesis testing uses multiple linear regression analysis and MRA with IBM SPSS 25. This research shows that transfer pricing has no effect on tax avoidance. Meanwhile, thin capitalization has a positive effect on tax avoidance. Transfer pricing and thin capitalization together can influence tax avoidance. However, CSR is unable to moderate the influence of transfer pricing and thin capitalization on tax avoidance.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2407001869	T141845	T1418452024	Central Library (References)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T1418452024

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2024

Collation

xxii, 179 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.07

Content Type

Text

Media Type

unmediated

Carrier Type

-

Edition

-

Subject(s)

Prodi Akuntansi

Specific Detail Info

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Statement of Responsibility

KA

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